Tennessee Code Title 57. Intoxicating Liquors § 57-7-108

(b) The tax imposed under subdivisions (a)(1) and (2) must be paid monthly by the wholesaler upon the amount of milligrams of hemp-derived cannabinoid or weight of hemp plant parts or hemp flower, as applicable, sold by the wholesaler during the preceding month to the department of revenue.

(c) For the purpose of enforcing this chapter and ascertaining the amount of tax due under this section, each wholesaler shall, on or before the twentieth day of each month, file a report with the commissioner upon forms prescribed, prepared, and furnished by the commissioner showing information relative to sales and disposition of all HDCPs for the preceding calendar month and such other related information as the commissioner may require.

(d) All moneys collected under this section must be turned over to the state treasurer for deposit.  Eighty percent (80%) must be deposited into the state general fund.  Ten percent (10%) must be deposited into a special account in the state general fund to be appropriated for use by the commission.  Of such amount allocated to the commission, at least fifty percent (50%) must be used for the administration and enforcement of this chapter, and not more than fifty percent (50%) may be used for the administration and enforcement of this title.  Ten percent (10%) must be deposited into a special account in the state general fund to be appropriated for use by the department of revenue in the administration and enforcement of this chapter.  Unused funds remaining in the special accounts for use by the commission and department at the end of the fiscal year must revert to the state general fund.