2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 2 - Income Taxation
§ 67-2-118. Disposition of Proceeds From Penalties
A sum not to exceed three fifths (3/5) of all penalties collected during the preceding fiscal year may be used for administrative purposes and for the collection of the tax or taxes imposed by this chapter, such sum to be in addition to that authorized by § 67-2-117.