Tennessee § 67-8-210 - Commissioner to pay over revenue.
Full text of Tennessee Tennessee Code Annotated § 67-8-210 — Commissioner to pay over revenue., with citation guidance and answers to common questions.
§ 67-8-210. Commissioner to pay over revenue.
The commissioner of revenue shall account to the comptroller of the treasury for all moneys so collected monthly, less not more than two and one-half percent (2.5%) thereof for expenses of administration, who shall receipt therefor and forthwith pay over to the state treasurer all moneys thus received, who shall place the moneys to the credit of the general fund; provided, that the commissioner shall retain in the commissioner's hands at all times such a sum as, in the commissioner's judgment, shall be sufficient to enable the commissioner to pay promptly all claims for refunds as provided for in § 67-8-208 . Acts 1929 (Ex. Sess.), ch. 23, § 4; Code 1932, § 1300; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1705. Cross-References. Payment of allowance into tax administration fund, § 67-1-104 .
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-8-210
What does Tennessee Code Annotated § 67-8-210 cover?
Section 67-8-210 ("Commissioner to pay over 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 § 67-8-210?
A common citation format is "Tennessee Code Annotated § 67-8-210" (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 § 67-8-210 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.