2018 Tennessee Code
Title 57 - Intoxicating Liquors
Chapter 9 - Disposition
Part 2 - Unstamped Beverages -- Unlicensed Dealers
§ 57-9-205. Employment of aides and assistants by commission -- Disposition of revenues.
(a) The commission shall have the authority, by and with the consent of the governor, to employ such aides and assistants that may be deemed necessary in the proper enforcement of this part and the collection of all taxes upon alcoholic beverages containing more than five percent (5%) alcohol, whose compensation shall be approved by the governor and paid out of the funds or receipts collected from taxes on alcoholic beverages; provided, however, that the cost of administering the alcoholic beverage statutes shall not exceed five percent (5%) of the gross amount of the revenues collected from such sources, which expenses shall be deducted before any allocation or distribution is made by the state.
(b) The proceeds of all seizures, confiscations and sales made under this part shall be paid by the commission into the state treasury; provided, that ten percent (10%) of such proceeds shall be set aside as expenses for the administration of this part.
(c) All revenues derived from the sales of contraband goods after deducting the expenses of the enforcement of this part shall be distributed as in the case of other revenues from alcoholic beverages; that is, one-half (1/2) to the state and one-half (1/2) to the counties, as provided by § 57-3-306.
