Tennessee Code Title 46. Cemeteries § 46-1-105

(a) There is established within the state general fund a cemetery consumer protection account. All funds received by the commissioner under this section shall be deposited into the account and held solely for the purposes of this section.

(b) Moneys within the account shall be invested by the state treasurer in accordance with § 9-4-603 for the sole benefit of the account.

(c) No renewal of a certificate of registration shall be issued unless the applicant pays, in addition to the renewal fee, a consumer protection fee of twenty dollars ($20.00) for every pre-need sales contract entered into during the preceding renewal period, except that the applicant shall not have to pay the consumer protection fee on any pre-need sales contract entered into that was subsequently cancelled prior to the applicant's request for renewal of a certificate of registration. If the pre-need sales contract covers both cemetery merchandise and funeral merchandise as defined in § 62-5-403, then the cemetery company shall pay only one (1) consumer protection fee for the contract, which shall be credited to the cemetery consumer protection account.

(d) One-half ( 1/2 ) of the funds received pursuant to this section shall be used to fund the cemetery registration program, and one-half ( 1/2 ) of the funds received pursuant to this section shall be used to fund any receivership action initiated by the commissioner against a cemetery due to a deficiency in the cemetery's improvement care or pre-need merchandise and services trust fund.