(a)

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Terms Used In Tennessee Code 55-6-107

  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Highway: means the entire width between the boundary lines of every way when any part thereto is open to the use of the public for purposes of vehicular travel. See Tennessee Code 55-8-101
  • Month: means a calendar month. See Tennessee Code 1-3-105
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Trailer: means every vehicle with or without motive power, other than a pole trailer, designed for carrying persons or property and for being drawn by a motor vehicle and so constructed that no part of its weight rests upon the towing vehicle. See Tennessee Code 55-8-101
  • 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
  • written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
(1) Except as otherwise provided in § 55-4-116(c), the proceeds of the taxes levied by chapter 4 of this title shall be apportioned by a distribution of ninety-eight percent (98%) thereof to the highway fund and two percent (2%) thereof to the general fund. The funding board is authorized to allocate the portions of these funds as are required to meet the annual requirements for payment of the state debt.
(2) Notwithstanding subdivision (a)(1), from the distribution to the highway fund the revenue shall be allocated to the general fund in an amount sufficient to fund the cost of issuing motor vehicle registration plates, this amount to be established in the annual appropriations act.
(b) The fees collected under Class (F) of § 55-4-111 shall be allocated on the basis of ninety-five percent (95%) to the county and municipality in which the collection is made and five percent (5%) to the state; provided, that all the fees plus penalties that are collected as a result of assessments and citations, or either of them, written by representatives of the department, shall be allocated to the state. Not later than the tenth day of the month following the month in which these collections are made, the county clerk shall report and remit that portion of the fees allocated to the county and municipality to the proper county and municipality fiscal officers, and that portion of the fees allocated to the state to the commissioner in the same manner as other revenues collected under chapter 4 of this title. The fees paid to the commissioner shall be apportioned in the same manner as other motor vehicle revenue under subsection (a). The distribution of the fees allocated to the county and municipality shall be as follows:

(1) One-half (1/2) of the proceeds shall be expended and distributed in the same manner as the county property tax for school purposes;
(2)

(A) The other one-half (1/2) shall be as follows:

(i) Fees for mobile homes or house trailers located in unincorporated areas, to the county general fund; and
(ii) Fees for mobile homes or house trailers located in incorporated cities and towns, to the city or town in which the mobile home or house trailer is located;
(B) However, a county and city or town may by contract provide for other distribution of the one-half (1/2) not allocated to school purposes.
(c) The proceeds of the three cents (3¢) or five cents (5¢) per pound overload taxes assessed under § 55-4-113 shall be apportioned by a distribution of eighty percent (80%) thereof to the highway fund and the remaining twenty percent (20%) to the general fund for the expense of administering the law.
(d) Notwithstanding any provision to the contrary, the increases in registration tax revenue generated by the Motor Carrier Funding and Tax Administration Act of 1993 shall be specifically earmarked for use only for the cost of development, implementation, maintenance, and operation of the Tennessee international fuel tax agreement (IFTA) and motor carrier system project. At the close of the fiscal year ended June 30, 1998, and at the close of each fiscal year thereafter, remaining unexpended earmarked funds, if any, shall no longer be considered earmarked for the agreement and project and shall be apportioned and distributed under subsection (a).
(e) Notwithstanding this section or any other law to the contrary, the proceeds derived under chapter 4 of this title from the increases in fees imposed by chapter 181 of the Public Acts of 2017 shall be distributed solely to the highway fund.
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