Tennessee Statutes

§ 8-5-107 — General ledger

Tennessee § 8-5-107

This text of Tennessee § 8-5-107 (General ledger) 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. § 8-5-107 (2026).

Text

The state treasurer shall keep a general ledger of accounts, into which the state treasurer shall post all of the receipts and disbursements of the office, arranging the receipts and disbursements under the appropriate accounts. The state treasurer shall open in the ledger a general account of receipts and disbursements, which shall be reconciled currently with the general ledger maintained by the commissioner of finance and administration, in the accounts section, as of the last day of each month of the fiscal year.

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Legislative History

Code 1858, § 238 (deriv. Acts 1835-1836, ch. 27, § 12); Shan., § 290; Code 1932, § 246; mod. C. Supp. 1950, § 246; impl. am. Acts 1959, ch. 9, § 3; impl. am. Acts 1961, ch. 97, § 3; Acts 1975, ch. 138, § 1; T.C.A. (orig. ed.), § 8-507.

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Bluebook (online)
Tennessee § 8-5-107, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/8-5-107.