Of the taxes, including all penalties and interest, received by the commissioner under this part, the distribution shall be as follows:

(1)

Terms Used In Tennessee Code 67-4-905

  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-902
  • Department: means the department of revenue. See Tennessee Code 67-4-2004
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
(A) From July 1, 2016, to June 30, 2017, sixty percent (60%) shall be allocated to the general fund; and
(B) Beginning July 1, 2017, and thereafter, sixty-eight percent (68%) shall be allocated to the general fund;
(2) Twenty percent (20%) shall be allocated among the counties of the state in the proportion that the population of each bears to the aggregate population of the state according to the most recent federal census and other censuses authorized by law;
(3) Ten percent (10%) must be allocated to the fantasy sports fund established by § 4-49-207; and
(4)

(A) From July 1, 2016, to June 30, 2017, ten percent (10%) shall be allocated to the department of revenue for administration of this part; and
(B) Beginning July 1, 2017, and thereafter, two percent (2%) shall be allocated to the department of revenue for administration of this part.
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