Tennessee Code Annotated

Tenn. Code Ann. § 67-7-110 (2026)

[See Note] Apportionment of revenue

✓ current as of May 2026

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(a) The tax shall be levied for the use and benefit of local governments only and all revenues collected from the tax, except deductions for administration and collection provided for in this part, shall be allocated to the county from which such coal products were severed.

(b) All revenues collected under this part in a county in which coal products are severed, less an amount of one and one hundred twenty-five thousandths percent (1.125%) of the tax, which shall be retained by the department and credited to its current service revenue to cover the expenses of administration and collection, shall be remitted by the commissioner to that county in which the coal products were severed for the following specific purposes: one-half (1/2) of all revenues collected shall be used for the educational system or systems of the county, and the remaining one-half (1/2) of all revenues collected shall be used for highway and stream cleaning systems of the county.

(c) Any adjustment of taxes, interest or penalty with any county that is deemed necessary in order to correct any error may be made on a subsequent disbursement to that county.

(d)[Contingent amendment. See Compiler's Notes.] All of the moneys received from the payment of the assessment levied by § 67-7-104(b) shall be transferred to the treasurer for deposit in the coal mining protection fund, created by § 59-8-132, to be used for the administration and enforcement of the requirements of the Primacy and Reclamation Act of Tennessee, compiled in title 59, chapter 8, part 1.

Amended by 2023 Tenn. Acts, ch. 401, s 1, eff. 5/11/2023, which provides that subsection (d) is effective on the effective date of the secretary of the interior's approval of the state's exercise of primacy over the regulation of surface coal mining and reclamation operations within its territorial boundaries.

Amended by 2021 Tenn. Acts, ch. 548, s 14, eff. eight months immediately following the receipt of notification from the secretary of the interior that this state has been approved to exercise primacy over the regulation of surface coal mining and reclamation operations within its territorial boundaries.

Amended by 2018 Tenn. Acts, ch. 839, s 41, eff. eight (8) months immediately following the receipt of notification from the secretary of the interior that this state has been approved to exercise primacy over the regulation of surface coal mining and reclamation operations within its territorial boundaries.

Acts 1972, ch. 795, §§ 1, 5; 1973, ch. 96, §§ 1, 5; 1976, ch. 641, § 2; 1980, ch. 912, § 2; T.C.A., §§ 67-5901, 67-5905; Acts 1984, ch. 837, § 9; 2003 , ch. 355, § 45; 2005, ch. 500, § 8; 2006, ch. 989, § 13; 2009 , ch. 138, § 2.

This section is set out more than once due to postponed, multiple, or conflicting amendments.

Notes of Decisions

Cited in 1 case, 2006–2006 · leading case: US Steel Min. Co., LLC v. Helton, 631 S.E.2d 559 (W. Va. 2006).

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US Steel Min. Co., LLC v. Helton, 631 S.E.2d 559 (W. Va. 2006). · cites it 2× “"); Tenn.Code Ann. § 67-7-110(a) (2005) ("The [coal] tax shall be levied for the use and benefit of local governments only and all revenues collected from the tax, except deductions for administration and collection provided for in this part, shall be allocated to the county…”

— Tenn. Code Ann. § 67-7-110(a) — 1 case

US Steel Min. Co., LLC v. Helton, 631 S.E.2d 559 (W. Va. 2006). “"); Tenn.Code Ann. § 67-7-110(a) (2005) ("The [coal] tax shall be levied for the use and benefit of local governments only and all revenues collected from the tax, except deductions for administration and collection provided for in this part, shall be allocated to the county…”

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