Tennessee § 57-3-306 Disposition of tax proceeds

Tennessee Statutes

§ 57-3-306 — Disposition of tax proceeds

Tennessee § 57-3-306

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This text of Tennessee § 57-3-306 (Disposition of tax proceeds) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 57-3-306 (2026).

Text

(a)Any county in this state where a distillery is located shall receive four cents (4¢) per liter of the tax imposed by § 57-3-302(b) collected on all sales in this state of the spirits manufactured by such distillery.

(b)(1) Except for the distribution as provided in subsection (a), collections of the tax imposed by § 57-3-302(a) and (b) shall be distributed eighty-two and one-half percent (82.5%) to the general fund and seventeen and one-half percent (17.5%) to the counties. The amount distributed to the counties shall be apportioned among the counties three-fourths (¾) in proportion to their population and one-fourth (¼) in proportion to their area.

(2)Before distributing to the counties any of the revenues mentioned in subsection (a) and subdivision (b)(1), the commissioner of finan

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(a) Any county in this state where a distillery is located shall receive four cents (4¢) per liter of the tax imposed by § 57-3-302(b) collected on all sales in this state of the spirits manufactured by such distillery. (b) (1) Except for the distribution as provided in subsection (a), collections of the tax imposed by § 57-3-302(a) and (b) shall be distributed eighty-two and one-half percent (82.5%) to the general fund and seventeen and one-half percent (17.5%) to the counties. The amount distributed to the counties shall be apportioned among the counties three-fourths (¾) in proportion to their population and one-fourth (¼) in proportion to their area. (2) Before distributing to the counties any of the revenues mentioned in subsection (a) and subdivision (b)(1), the commissioner of finance and administration shall deduct a sum measured at a rate of sixteen thousand dollars ($16,000) per month, which sum together with an appropriation per annum from the general fund of the state shall be apportioned and transmitted to the University of Tennessee for use by the university in operating the county technical advisory service (CTAS) in its Institute for Public Service (IPS) as provided by § 49-9-402 . (c) Thirty percent (30%) of the amount distributed to counties having a population of more than two hundred fifty thousand (250,000), according to the 1970 federal census or any subsequent federal census, shall be paid by such counties to any municipalities within such counties that have a population of one hundred fifty thousand (150,000), according to the 1970 federal census or any subsequent federal census. (d) For purposes of allocating tax proceeds under this section, county population shall be as reported by the most recent federal census except as modified by special census taken pursuant to § 9-16-101 .

Legislative History

Acts 1939, ch. 49, § 13; 1943, ch. 5, §§ 1, 3; 1947, ch. 61, §§ 1, 3; mod. C. Supp. 1950, § 6648.19 (Williams, § 6648.16); impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 37, § 2; impl. am. Acts 1963, ch. 257, § 33; Acts 1973, ch. 295, § 18; impl. am. Acts 1975, ch. 248, § 1; Acts 1978, ch. 497, § 3; 1978, ch. 806, § 3; 1978, ch. 835, § 1; T.C.A. (orig. ed.), § 57-135; Acts 1980, ch. 556, § 1; 1983, ch. 36, § 1; 2003 , ch. 355, § 18; 2005, ch. 500, § 1; 2006, ch. 989, § 6.