Tennessee Code Annotated
Tenn. Code Ann. § 67-8-210 (2026)
Commissioner to pay over revenue
✓ current as of May 2026
The commissioner of revenue shall account to the comptroller of the treasury for all moneys so collected monthly, less not more than two and one-half percent (2.5%) thereof for expenses of administration, who shall receipt therefor and forthwith pay over to the state treasurer all moneys thus received, who shall place the moneys to the credit of the general fund; provided, that the commissioner shall retain in the commissioner's hands at all times such a sum as, in the commissioner's judgment, shall be sufficient to enable the commissioner to pay promptly all claims for refunds as provided for in § 67-8-208.
Acts 1929 (Ex. Sess.), ch. 23, § 4; Code 1932, § 1300; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1705.
Notes of Decisions
Cited in 1
case, 2013–2013 · leading case: Est. of Joseph Owen Boote, Jr., Helen Boote Shivers & Linda Boote, Co-Executors v. Richard H. Roberts, Comm'r, Tennessee Dep't of Revenue (Tenn. Ct. App. 2013).
Est. of Joseph Owen Boote, Jr., Helen Boote Shivers & Linda Boote, Co-Executors v. Richard H. Roberts, Comm'r, Tennessee Dep't of Revenue (Tenn. Ct. App. 2013). “(d) The commissioner shall thereupon cause to be paid to the executor from the fund retained by the commissioner, as provided in § 67-8-210, the amount of refund found to be due, together with interest thereon at the rate of six percent (6%) from the date of payment of the…”
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