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2019 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 19 - Rental Car Tax
§ 67-4-1905. Disposition of revenues.

Universal Citation:
TN Code § 67-4-1905 (2019)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
  • (a) All revenue received by the commissioner from this surcharge or tax shall be deposited into the state general fund, except as provided in subsection (b).

  • (b) In each fiscal year, one and one-half million dollars ($1,500,000) shall be allocated to the department of safety to be used exclusively to train, equip, and pay members of the Tennessee highway patrol.

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