Tennessee Code Title 5. Counties § 5-3-125

(a) All state moneys now being distributed to both the absorbed and absorbing county or counties shall continue to be distributed to the absorbing county or counties after consolidation on a pro rata basis according to the plan of consolidation approved by the state consolidation committee, and it shall be the duty of the committee to see that sufficient moneys are retained monthly by the state out from the proceeds of the gas tax being distributed to the counties receiving any grants as described in this chapter, so as to permit the state to be reimbursed the principal amount of the grant made to the counties over a period of twenty (20) years.

(b) All money withheld by the state consolidation committee, from the proceeds of the gas tax being distributed to the counties, shall be deposited with the state funding board to be used for the payment of principal and interest on the state's bonded indebtedness.