TN Code § 57-9-115 (2021)
2021 Tennessee Code|Title 57 - Intoxicating Liquors|Chapter 9 - Disposition|Part 1 - General Provisions|§ 57-9-115. Delivery of Seized Liquor to Alcoholic Beverage Commission — Sale

  Any intoxicating liquors seized in accordance with this part, upon which federal tax has been paid, shall be turned over to the alcoholic beverage commission for public sale by the commissioner of general services as contraband in accordance with part 2 of this chapter.   The commission, at the request of the district attorney general, shall withhold from sale and make available to the court on the day of trial, a sufficient amount of such intoxicating liquor for use as evidence and proof of the offense contained in the indictment of any person under prosecution in connection therewith.   It shall be the duty of the sheriff to notify the commission in writing within ten (10) days after the seizure of such liquors, describing the brands and quantity thereof, and to turn over such liquors to the commission at the time and place designated by the commission.   It shall be the responsibility of the commission to provide transportation and storage for such liquors.   In the event the commission calls upon the sheriff to transport such liquors, all expenses incurred by the sheriff in the transportation of such liquors shall be borne by the commission, and the sheriff shall be allowed the same mileage fee as for transporting prisoners, in addition to the other actual cost of transportation.   All money received from the sale of such liquors shall be deposited in the general fund of the state treasury; provided, that, in the case of all liquor captured or confiscated by a police officer of any incorporated municipality, the funds derived from the sale of such liquor, less ten percent (10%) to be retained by the state for costs of administration, shall be turned over to the municipality served by such police officer; and provided further, that in the case of all liquor captured or confiscated by the sheriff, deputy sheriff or constable of any county, the funds derived from the sale of such liquor, less ten percent (10%) to be retained by the state for costs of administration, shall be turned over to the county served by such sheriff, deputy sheriff or constable.   Each sheriff, deputy sheriff or constable of any county or any police officer of any municipality, who has seized and confiscated any intoxicating liquors, shall make an itemized list of such beverages, showing the quantity, brand, name and size of bottle, and shall deliver a signed copy of the itemized list to the commission at the time the beverages are delivered or turned over to the commission for disposal. The agent or representative of the commission receiving the beverages shall likewise issue a receipt to such officer covering the beverages. A copy of the list of beverages prepared by the officer making the seizure and confiscation shall be delivered by the officer to the county mayor of the county if the seizure be made by a county officer, and a copy shall be furnished the mayor of the municipality if the seizure be made by a municipal officer. The commission likewise shall furnish the county mayor with a copy of the list of beverages which it has received from the particular law enforcement officer.