There is a newer version of the Tennessee Code
2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 4 - Privilege and Excise Taxes
Part 28 - Taxation of Unauthorized Substances
67-4-2801 - Purpose.
67-4-2801. Purpose.
The purpose of this part is to levy an excise tax to generate revenue for state and local law enforcement agencies for use by those agencies to investigate, combat, prevent and reduce drug crimes, and for the general fund. Nothing in this part may in any manner provide immunity from criminal prosecution for a person who possesses an illegal substance.
[Acts 2004, ch. 803, § 2.]
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