Tennessee Statutes
§ 67-7-207 — Disposition of taxes, interest and penalties - Adjustments
Tennessee·Title 67
(a)All revenues collected from the severance of sand, gravel, sandstone, chert and limestone in the county, less an amount to cover the expenses of administration and collection and all of the interest and penalties collected, which shall be retained by the department of revenue and credited to its current service revenue to cover the expenses of administration and collection, shall be remitted quarterly to the county trustee as soon as practical following the end of a calendar quarter.
(b)These revenues shall become a part of the county road fund of the county, and shall be used for the construction, maintenance and repair of the county system.
(c)Any adjustment of taxes, interest or penalties that is necessary to adjust any error in collection or disbursement may be made at a subseque
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Tennessee § 67-7-207 (Disposition of taxes, interest and penalties - Adjustments) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Decatur County v. Vulcan Materials
(Court of Appeals of Tennessee, 2002)
Legislative History
Acts 1984, ch. 953, § 5; 1985, ch. 410, § 5.
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 fund