Skip to main content
Find a Lawyer

Tennessee Code Title 67. Taxes and Licenses § 67-4-1610

Current as of January 02, 2024 | Updated by Findlaw Staff

(a) For the purpose of compensating the dealer in accounting for and remitting the fee, a dealer shall be allowed a deduction of the fee due, reported and paid to the department in the amount of ten cents (10¢) per tire reported on the return. No deduction from the fee shall be allowed if any such report or payment of the surcharge is delinquent.

(b)(1) Notwithstanding chapter 994 of the Public Acts of 2000, or other law to the contrary, the commissioner of revenue shall send one dollar ($1.00) per tire sold in a county to that county to be used for beneficial end use in accordance with § 68-211-867, or disposal of waste tires in accordance with § 68-211-867(d), and not used for any other purposes. The county shall include in its annual progress report to the department of environment and conservation, pursuant to § 68-211-814(a), data on how many waste tires it manages and what is done with the waste tires.

(2) The remaining balance of the fee must be allocated to the solid waste management fund established by § 68-211-821.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Tennessee Code Title 67. Taxes and Licenses § 67-4-1610 - last updated January 02, 2024 | https://codes.findlaw.com/tn/title-67-taxes-and-licenses/tn-code-sect-67-4-1610/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard