Tennessee Code Annotated

Tenn. Code Ann. § 67-7-207 (2026)

Disposition of taxes, interest and penalties - Adjustments

✓ current as of May 2026

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(a) All revenues collected from the severance of sand, gravel, sandstone, chert and limestone in the county, less an amount to cover the expenses of administration and collection and all of the interest and penalties collected, which shall be retained by the department of revenue and credited to its current service revenue to cover the expenses of administration and collection, shall be remitted quarterly to the county trustee as soon as practical following the end of a calendar quarter.

(b) These revenues shall become a part of the county road fund of the county, and shall be used for the construction, maintenance and repair of the county system.

(c) Any adjustment of taxes, interest or penalties that is necessary to adjust any error in collection or disbursement may be made at a subsequent collection or disbursement.

Acts 1984, ch. 953, § 5; 1985, ch. 410, § 5.

Notes of Decisions

Cited in 1 case, 2002–2002 · leading case: Decatur Cnty. v. Vulcan Materials (Tenn. Ct. App. 2002).

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Decatur Cnty. v. Vulcan Materials (Tenn. Ct. App. 2002). · cites it 2× “” Tenn. Code Ann. § 67-7-207 (b) (1998). In contrast, Private Chapter Number 35, Private Acts of 1987, authorizes Decatur County to deposit the tax revenue collected from the mineral severance tax “in the general fund of Decatur County for general county purposes, or such other…”

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