Taxes, Severance - As enacted, extends from 30 to 90 days, the time following the end of a county's fiscal year within which a county must submit an annual report to the commissioner of transportation and the chairs of t, the official text

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                             PUBLIC CHAPTER NO. 825

                                                  SENATE BILL NO. 1593

                                                               By Lowe

                                           Substituted for: House Bill No. 1517

                                                      By Lankford, Russell

AN ACT to amend Tennessee Code Annotated, Section 67-7-207, relative to mineral severance tax.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:

          SECTION 1. Tennessee Code Annotated, Section 67-7-207(b), is amended by deleting the
subsection and substituting instead the following:

                    (1) These revenues must be credited to the county road fund and used for the
          construction, maintenance, and repair of the county system.

                    (2) Not later than ninety (90) days after the end of the county's fiscal year, each
          county that receives revenue from a tax levied pursuant to this part shall provide an annual
          written report to the commissioner of transportation, the chair of the transportation and safety
          committee of the senate, and the chair of the committee of the house of representatives
          having jurisdiction over transportation issues, detailing the amount of revenue deposited into
          the county road fund during the previous fiscal year, the amount of revenue spent by the
          county, and how those expenditures have been designated and used for construction,
          maintenance, and repair of the county system pursuant to subdivision (b)(1).

                    (3) Annual written reports submitted pursuant to subdivision (b)(2) are subject to audit
          by the comptroller of the treasury.

          SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.
         SENATE BILL NO. 1593

PASSED:  April 13, 2026

                                                                 NALLY
                                    SPEAKER OF THE'sENATE

                         c~
                              CAMERON SEXTON, SPEAKER
                              HOUSE OF REPRESENTATIVES

f1:Jrt1 APPROVED this ::).:]fl day of     2026

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                      BILL LEE, GOVERNOR