Tennessee § 67-4-1108 - Distribution of revenue.
Full text of Tennessee Tennessee Code Annotated § 67-4-1108 — Distribution of revenue., with citation guidance and answers to common questions.
§ 67-4-1108. Distribution of revenue.
All revenues collected from each taxpayer under this part shall be allocated in the following manner: Two percent (2%) of the tax collected from each taxpayer shall be retained by the department and credited to its current service revenue to cover the expenses of administration and collection of the tax and penalties and interest on the tax; and The remainder shall be remitted to the county and municipality designated on the return filed together with the tax payment, pursuant to § 67-4-1106, or, if the taxpayer fails to follow the provisions of this part, the county or municipality that would have been so designated had the taxpayer acted according to the provisions of this part. Acts 1981, ch. 206, § 7; T.C.A., § 67-6206. Compiler's Notes. Portions of title 67, ch. 4, part 1 have been held unconstitutional. See under Notes to Decisions, 1. Constitutionality of Part, United States v. Tennessee, 531 F. Supp. 62 (E.D. Tenn. 1981), aff'd, United States v. Tennessee, 709 F.2d 1511 (6th Cir. 1983)
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-1108
What does Tennessee Code Annotated § 67-4-1108 cover?
Section 67-4-1108 ("Distribution of revenue.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-4-1108?
A common citation format is "Tennessee Code Annotated § 67-4-1108" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-4-1108 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.