Tennessee § 67-4-1610 Fee deduction - Allocation of fee

Tennessee Statutes

§ 67-4-1610 — Fee deduction - Allocation of fee

Tennessee § 67-4-1610

Title67

This text of Tennessee § 67-4-1610 (Fee deduction - Allocation of fee) 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. § 67-4-1610 (2026).

Text

(a)For the purpose of compensating the dealer in accounting for and remitting the fee, a dealer shall be allowed a deduction of the fee due, reported and paid to the department in the amount of ten cents (10¢) per tire reported on the return. No deduction from the fee shall be allowed if any such report or payment of the surcharge is delinquent.

(b)(1) Notwithstanding chapter 994 of the Public Acts of 2000, or another law to the contrary, the commissioner of revenue shall send one dollar ($1.00) per tire sold in a county to that county to be used for beneficial end use in accordance with § 68-211-867 , disposal of waste tires in accordance with § 68-211-867(d) , or removal of illegally disposed waste tires from public or private property. Money received by a county in accordance with thi

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(a) For the purpose of compensating the dealer in accounting for and remitting the fee, a dealer shall be allowed a deduction of the fee due, reported and paid to the department in the amount of ten cents (10¢) per tire reported on the return. No deduction from the fee shall be allowed if any such report or payment of the surcharge is delinquent. (b) (1) Notwithstanding chapter 994 of the Public Acts of 2000, or another law to the contrary, the commissioner of revenue shall send one dollar ($1.00) per tire sold in a county to that county to be used for beneficial end use in accordance with § 68-211-867 , disposal of waste tires in accordance with § 68-211-867(d) , or removal of illegally disposed waste tires from public or private property. Money received by a county in accordance with this subdivision (b)(1) must not be used for another purpose. The county shall include in its annual progress report to the department of environment and conservation, pursuant to § 68-211-814(a) , data on how many waste tires the county manages, information on the final disposition of the waste tires, and documentation of how all funds received under this subdivision (b)(1) have been expended. (2) The remaining balance of the fee must be allocated to the solid waste management fund established by § 68-211-821 .

Legislative History

Amended by 2024 Tenn. Acts, ch. 614,s 1, eff. 3/28/2024. Amended by 2022 Tenn. Acts, ch. 746, s 1, eff. 7/1/2022. Amended by 2013 Tenn. Acts, ch. 457, s 1, eff. 7/1/2014. Acts 1991, ch. 451, § 88; 2007 , ch. 602, § 27.