(a) Effective July 1, 1998, and for all subsequent fiscal years, the revenues produced from the sale or renewal of specialty earmarked motor vehicle registration plates as defined in § 55-4-201, after deducting the expense the department has incurred in designing, manufacturing and marketing the plates, shall be allocated in each fiscal year as earmarked or specified in the statute authorizing the issuance of each individual specialty earmarked plate.
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Terms Used In Tennessee Code 55-4-290

  • Department: means the department of revenue. See Tennessee Code 55-1-111
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Statute: A law passed by a legislature.
  • Vehicle: means every device in, upon or by which any person or property is or may be transported or drawn upon a highway, excepting devices used exclusively upon stationary rails or tracks. See Tennessee Code 55-8-101
(b) Nothing in this section shall be construed as reallocating the revenues produced from the regular motor vehicle registration fees, or renewals thereof, imposed by part 1 of this chapter. The revenues shall be allocated in accordance with § 55-6-107.
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