Tennessee Statutes
§ 67-2-118 — Disposition of proceeds from penalties
Tennessee § 67-2-118
JurisdictionTennessee
Title67
This text of Tennessee § 67-2-118 (Disposition of proceeds from penalties) 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. § 67-2-118 (2026).
Text
A sum not to exceed three-fifths (3/5) of all penalties collected during the preceding fiscal year may be used for administrative purposes and for the collection of the tax or taxes imposed by this chapter, such sum to be in addition to that authorized by § 67-2-117 .
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Legislative History
Acts 1931 (2nd Ex. Sess.), ch. 20, § 8; C. Supp. 1950, § 1123.23; Acts 1963, ch. 271, § 3; T.C.A. (orig. ed.), § 67-2632.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-2-118, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-2-118.