(a)

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Terms Used In Tennessee Code 65-15-112

  • Department: means the department of revenue unless otherwise indicated. See Tennessee Code 65-15-102
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Motor vehicle: means any automobile, automobile truck, motor bus, truck bus or any other self-propelled vehicle not operated or driven upon fixed rails or tracks. See Tennessee Code 65-15-102
  • 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
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
(1) Beginning January 1, 1994, for that calendar year and each calendar year thereafter, every freight motor vehicle required to register with the state pursuant to § 55-4-113, with the exception of those vehicles described in § 55-4-113(a)(3), shall pay a safety inspection fee. This safety inspection fee shall provide a means for the state to exercise its police powers in order to protect the highways, and to promote the safety of the traveling public by the regulation of the use of and safe operation of such vehicles over the highways. This safety inspection fee shall be an amount equal to two and one-half percent (2.5%) of the vehicle registration fees prescribed in § 55-4-113, for those freight motor vehicles subject to the fee. This fee to the department of safety shall be paid in addition to all property, franchise, license, or other taxes, fees and charges assessed or charged by law against the vehicle.
(2) This safety inspection fee shall be paid annually as a part of the registration taxes due to the state for such freight motor vehicles. This fee shall be remitted to the department of revenue and shall be paid over to the department of safety for use in accordance with this section.
(b) It is the duty of the department of safety to keep separate account of the safety inspection fees paid over to it by the department of revenue and to segregate them in an account to be known as the “motor vehicle account.” Any funds remaining in the motor vehicle account at the end of the year shall be carried over from year to year and expended only for the purposes specified in this part.
(c) The department of revenue shall not issue or renew a certificate of registration or permit for any freight motor vehicle that fails to pay the annual safety inspection fee.
(d) A lien is declared, and shall exist, upon all the property of each such certificate or permit holder, which shall be used upon the highways of this state, and upon which such fees shall be properly payable, for the payment of the fees prescribed by this part, together with all penalties accruing hereunder, which lien shall be superior to all other liens, except federal, state, county and municipal taxes.
(e) All fines levied by the department of safety as well as all fees and penalties collected by the department of safety under this part shall be paid into the state treasury to the credit of the motor vehicle account, and used to defray the expenses incurred by the department in the enforcement of this part.
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