reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Appendix - SUPERSEDED RETIREMENT SYSTEMS (§§ 8-107 — 65-168) › PUBLIC SERVICE COMMISSIONERS' RETIREMENT FUND (§§ 65-151 — 65-168) › Section 65-162 - Board as trustee of fund - Investment powers - Custodian of fund - Payments

The board of trustees shall be the trustee of the public service commissioners' retirement fund created by § 65-161 and shall have the full power to invest and reinvest all moneys comprising the fund to the extent that the board deems appropriate, subject to the limitation that no investment shall be made except on the exercise of bona fide discretion, in securities which, at the time of making the investment are, by statute, permitted for the investment of funds of the Tennessee state retirement system, as established by §§ 8-3401 - 8-3516. Subject to such limitations, the board shall have the full power to hold, purchase, sell, assign, transfer, or dispose of any of the securities or investment in which the public service commissioners' retirement fund created by § 65-161 has been invested, as well as the proceeds of such investments and the moneys belonging to the said fund. The state treasurer shall be the custodian of the fund. All payments from the fund shall be authorized by the state treasurer on vouchers requested by the board of trustees and duly issued by the state treasurer.
Acts 1969, ch. 231, § 5.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Appendix - SUPERSEDED RETIREMENT SYSTEMS (§§ 8-107 — 65-168) › PUBLIC SERVICE COMMISSIONERS' RETIREMENT FUND (§§ 65-151 — 65-168) › Section 65-163 - Annual appropriations to fund - Limitation

For the purpose of further providing sufficient funds to aid in meeting the cost of benefits provided by §§ 65-151 - 65-168 and to further meet the actuarial requirements of the public service commissioners' retirement fund, there is appropriated to the public service commissioners' retirement fund, in addition to the funds set forth in § 65-161, a sum in an amount to satisfactorily secure the actuarial soundness of the fund annually, commencing with the fiscal year which begins July 1, 1969, such appropriation to be paid out of the unexpended balance standing to the credit of the public service commission in the "motor vehicle account" prescribed by § 65-1518, which account is comprised of the motor carrier inspection, supervision and control fees set forth in said section and of all fines, fees and penalties collected by virtue of the provisions of §§ 65-1501 - 65-1525; and/or out of the unexpended balance standing to the credit of the public service commission in the "public utilities account" prescribed by § 65-431, which account is comprised of the inspection, control and supervision fees and penalties therein required to be paid to the public service commission by public utilities subject to its control and jurisdiction, as prescribed by §§ 65-423 - 65-434. Provided, however, that the funds appropriated by this section shall not exceed four per cent (4%) annually of the balance in the "motor vehicle account" and the "public utilities account" as of the first day of the preceding fiscal year together with a like percentage of all moneys paid into said accounts during such preceding fiscal year. No part of the foregoing appropriation shall be paid from the general funds or revenue of the state of Tennessee but same shall be paid solely out of the aforesaid "motor vehicle account" and/or the aforesaid "public utilities account."
Acts 1969, ch. 231, § 5.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Appendix - SUPERSEDED RETIREMENT SYSTEMS (§§ 8-107 — 65-168) › PUBLIC SERVICE COMMISSIONERS' RETIREMENT FUND (§§ 65-151 — 65-168) › Section 65-164 - Actuary as technical advisor - Biennial consultation - Fee - Determination of actuarial requirements

The board of trustees shall consult an actuary at least each biennium who shall be the technical advisor to the board on matters regarding the operation of the public service commissioners' retirement fund and shall perform such other duties as are required by the board in connection with the public service commissioners' retirement system as established by §§ 65-151 - 65-168. The fee for his services shall be paid from income received on investments of the fund. The actuarial requirements of the public service commissioners' retirement system shall be determined so that contributions and/or appropriations to the fund will meet current actuarial liabilities and amortize all unfunded accrued actuarial liabilities by 1999.
Acts 1969, ch. 231, § 5.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Appendix - SUPERSEDED RETIREMENT SYSTEMS (§§ 8-107 — 65-168) › PUBLIC SERVICE COMMISSIONERS' RETIREMENT FUND (§§ 65-151 — 65-168) › Section 65-165 - Supplemental appropriations to fund - Advice to state treasurer of need - Publication of financial condition of fund

On or before the first day of January, next preceding each regular meeting of the general assembly, beginning on or after January 1, 1971, the board of trustees shall advise the state treasurer of the actuarial requirements of the public service commissioners' retirement system and the treasurer shall certify to the commissioner of finance and administration the amount needed, if any, over and above the amount contributed by commissioners and the amounts of the continuing annual appropriation as set forth in § 65-163, to make the system actuarially sound as of that date. The commissioner of finance and administration shall include in the budget an amount equal to the amount certified to him by the treasurer, if any, in excess of the amount of the continuing annual appropriation as set forth in § 65-163, to be paid into the public service commissioners' retirement fund. Any such further appropriations shall be paid out of the "motor vehicle account" and/or the "public utilities account" referred to in § 65-163, and no part of any such appropriation shall be paid out of the general funds or revenues of the state of Tennessee. A statement of the financial condition of the trust fund of the public service commissioners' retirement fund shall be published by the board of trustees in an annual report to the treasurer.
Acts 1969, ch. 231, § 5.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Appendix - SUPERSEDED RETIREMENT SYSTEMS (§§ 8-107 — 65-168) › PUBLIC SERVICE COMMISSIONERS' RETIREMENT FUND (§§ 65-151 — 65-168) › Section 65-167 - Termination of service - Refund of contribution - Election to let contributions accumulate to age 65 - Earlier retirement

Any commissioner whose service is terminated for any reason shall, in lieu of all other benefits provided by the public service commissioners' retirement system established by §§ 65-151 - 65-168, be entitled to a refund of his contributions without interest if his service at the time of termination is less than five (5) years, or be entitled to a refund of his contributions accumulated at three per cent (3%) interest, or at another rate of interest as the board of trustees may from time to time declare, if at the time of such termination he has completed at least five (5) years of service. Any commissioner who fails to win reelection or who voluntarily retires or terminates his service before becoming eligible for any of the benefits otherwise provided in the public service commissioners' retirement system may be permitted to allow his contributions to remain until he reaches the age of sixty-five (65) at which time he shall be eligible for a retirement benefit based on his actual service at the time of termination, computed in the same manner as a normal retirement benefit in accordance with the provisions of § 65-152(g). Provided, further, that any commissioner who has completed twelve (12) years at the time of his termination of service and who elects to leave his contributions in the public service commissioners' retirement system may, in lieu of receiving a benefit commencing at age sixty-five (65), elect to receive a benefit starting at an earlier age, but after age fifty-four (54), determined actuarially to have the same value as the benefit that would otherwise commence at age sixty-five (65).
Acts 1969, ch. 231, § 7.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Appendix - SUPERSEDED RETIREMENT SYSTEMS (§§ 8-107 — 65-168) › PUBLIC SERVICE COMMISSIONERS' RETIREMENT FUND (§§ 65-151 — 65-168) › Section 65-168 - Optional benefits - Contingent annuitants - Benefit rates

A commissioner entitled to a retirement benefit may elect, subject to written notice of his election filed prior to retirement with the state treasurer and duly acknowledged by him to have a benefit payable under one of the options hereinafter set forth in lieu of all other benefits he is otherwise entitled to receive, and shall file a written designation of a contingent annuitant to receive benefits under an option to be payable after his death. The optional benefits payable shall be in accordance with the terms of the election of option last received and acknowledged by the state treasurer and the contingent annuitant entitled to benefits under said option shall be the person in the written designation of contingent annuitant last received by the state treasurer prior to the retirement of the commissioner. The amount of any optional benefit shall be based on option rates adopted from time to time by the state treasurer and shall be actuarially equivalent in value to the benefit that would otherwise be payable, except that an option commencing after age sixty-five (65) shall not be less than if based on an option rate that would have been applicable had retirement occurred at age sixty-five (65). The election of an option shall be null and void if the contingent annuitant dies before benefits commence. If a commissioner has duly designated a contingent annuitant and is eligible to retire at the time of his death a benefit will be payable to the contingent annuitant as though the commissioner had retired the day before his death. If a commissioner has not duly designated a contingent annuitant and is eligible at the time of his death to have retired under the public service commissioners' retirement system provided by §§ 65-151 - 65-168, the benefit will be an amount payable monthly to his widow, if she is then living, for the remainder of her unremarried life, determined in the same way as an option 1 (joint and survivor) benefit, or the benefit may be a refund of his contributions to the public service commissioners' retirement system (including any contributions made by such commissioner to any other state retirement system and subsequently transferred to the public service commissioners' retirement system in the manner prescribed by §§ 65-151 - 65-168) if the widow so elects.
Option 1. The joint and survivor benefit shall be payable for the life of the retired commissioner and thereafter to the contingent annuitant for life.
Option 2. The modified joint and survivor benefit shall be payable for the life of the retired commissioner and thereafter one half (1/2) of such amount shall be payable to the contingent annuitant for life.
Acts 1969, ch. 231, § 8.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 1 - GENERAL PROVISIONS (§§ 9-1-101 — 9-1-119) › Section 9-1-101 - Fiscal year for state and county government

(a)
The fiscal year of state government shall hereafter commence on July 1 of each year and end on the following June 30. This fiscal year shall be followed in making appropriations and in financial reporting, and shall be uniformly adopted by all departments, institutions, offices and agencies of state government.
(b)
Unless otherwise allowed by the comptroller of the treasury upon grounds of special hardships, the fiscal year of the counties of the state shall begin on July 1 of each year and shall end on the following June 30. The fiscal year shall constitute the budget year and the year for accounting and reporting of each and every fund, office, department, institution, activity and agency of the county government, but the aforementioned provision shall be in addition to, and not in lieu of, any accounting and reporting now required of any official by general law.
Amended by 2017 Tenn. Acts, ch. 271,s 1, eff. 5/4/2017.
Acts 1937, ch. 33, § 27; C. Supp. 1950, § 255.27; Acts 1957, ch. 311, § 1; T.C.A. (orig. ed.), § 9-101.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 1 - GENERAL PROVISIONS (§§ 9-1-101 — 9-1-119) › Section 9-1-102 - Borrowing by state employees and officials restricted

State employees and officials are prohibited from borrowing money upon the faith and credit of the state for any purpose whatever, except as otherwise provided by law.
Acts 1877, ch. 56, § 1; Shan., § 241a1; Code 1932, § 184; T.C.A. (orig. ed.), § 9-102; Acts 1985, ch. 118, § 2.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 1 - GENERAL PROVISIONS (§§ 9-1-101 — 9-1-119) › Section 9-1-103 - Protection of appropriations of state and departmental revenues and state funds and institutional and program revenues by the state's sovereign immunity

(a)
Except to the extent that sovereign immunity is expressly waived by the general assembly, all appropriations of state revenues and departmental revenues previously and hereafter made to the state, its departments, agencies, boards, educational institutions, instrumentalities, and incorporated entities performing the state's governmental functions shall be state funds and shall be protected by the state's sovereign immunity from every court's judgment, decree, attachment, or other legal process; provided, however, that any law authorizing an agency, board, or entity to sue or be sued shall not constitute a waiver of sovereign immunity.
(b)
Except to the extent that sovereign immunity is expressly waived by the general assembly, all appropriations of state funds and institutional and program revenues previously and hereafter made to institutions and programs of higher education shall be state funds and shall be protected by the state's sovereign immunity from any court's judgment, decree, attachment, or other legal process; provided, however, that any law authorizing an institution or program of higher education to sue or be sued shall not constitute a waiver of sovereign immunity.
Amended by 2014 Tenn. Acts, ch. 917,Secs.s1, s2 eff. 5/13/2014.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 1 - GENERAL PROVISIONS (§§ 9-1-101 — 9-1-119) › Section 9-1-104 - Right of prepayment to appear on instrument

Whenever the right to pay, prior to maturity, bonds, notes or other obligations of the state of Tennessee, or political subdivisions thereof, exists, the fact of such right of prepayment shall appear on the face of the instrument, or on the reverse side thereof, in a prominent place.
Acts 1947, ch. 67, § 1; mod. C. Supp. 1950, § 1811.7 (Williams, § 1811.31); T.C.A. (orig. ed.), § 9-104.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 1 - GENERAL PROVISIONS (§§ 9-1-101 — 9-1-119) › Section 9-1-105 - State-shared revenue to counties and municipalities - Effective date for distribution purposes

For the purpose of distributing state-shared revenue to counties and municipalities based upon the population as disclosed by the last federal decennial census, the effective date of such federal decennial census for counties shall be the first day of the month next following the date on which the federal bureau of the census releases the final population figures for all Tennessee counties, and the effective date for municipalities shall be the first day of the month next following the date on which the federal bureau of the census releases the final population figures for all Tennessee municipalities.
Acts 1955, ch. 60, § 1; T.C.A., § 9-105.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 1 - GENERAL PROVISIONS (§§ 9-1-101 — 9-1-119) › Section 9-1-106 - Negotiability of public bonds

The negotiability of all bonds issued by this state, any county, municipal corporation or other subdivision or public agency thereof shall be governed by the Uniform Commercial Code - Investment Securities, compiled in title 47, chapter 8, any other statute to the contrary notwithstanding.
Acts 1963, ch. 152, § 1; T.C.A., § 9-106.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 1 - GENERAL PROVISIONS (§§ 9-1-101 — 9-1-119) › Section 9-1-107 - Investments or deposits in federal savings banks or pooled investment fund - Deposits exceeding insurance limits

(a)
(1)
Counties, municipalities, districts, and other public or quasi-public corporations and public officials, boards, agencies, or other public or quasi-public entities, other than the state, are expressly authorized and empowered to invest or deposit funds held by them, including sinking funds and pension and retirement funds in accounts of federal savings banks, whose deposits are insured by the federal deposit insurance corporation.
(2)
(A)
Deposits in excess of the limits of insurance on such accounts are authorized where the collateral given is eligible collateral, as defined in §
9-4-103
, or where the collateral given is an irrevocable letter of credit issued by a federal savings bank.
(B)
If the security is released, or if the value of the security is impaired, the bank shall promptly substitute collateral meeting the requirements of this section sufficient to cover the deposits to be secured.
(C)
Deposits in excess of the limits of insurance are, as to each bank, limited to no more than five percent (5%) of the assets of such bank with respect to each depositor, and are limited to no more than ten percent (10%) of the assets of such association with respect to all depositors.
(b)
Counties, municipalities, districts and other public or quasi-public entities are authorized to deposit or invest funds in the local government investment pool under chapter 4, part 7 of this title. The governing body of such local government may delegate revocable investment authority to the financial officer charged with custody of the funds of the local government, who shall thereafter assume full responsibility for transactions with the local government investment pool.
Amended by 2023 Tenn. Acts, ch. 83, s 1, eff. 7/1/2023.
Acts 1969, ch. 181, § 1; 1977, ch. 205, § 1; 1979, ch. 111, §§ 1, 2; impl. am. Acts 1978, ch. 708, § 5.26; T.C.A., § 9-107; Acts 1984, ch. 627, § 1; 1985, ch. 118, § 4.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 1 - GENERAL PROVISIONS (§§ 9-1-101 — 9-1-119) › Section 9-1-109 - Penalties for nonpayment of checks or money orders

If any check or money order so received is not duly paid, in addition to other penalties provided by law, there shall be paid as a penalty by the person who tendered such check or money order, upon written notice and demand by the state, county or municipal officer to whom such check was tendered, an amount equal to one percent (1%) of the amount of such check or money order, except that if the amount of the check or money order is less than two thousand dollars ($2,000), the penalty under this section shall be twenty dollars ($20.00) or the amount of the check, whichever is lesser.
Acts 1969, ch. 303, § 2; T.C.A., § 9-109; Acts 1992, ch. 962, § 2.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 1 - GENERAL PROVISIONS (§§ 9-1-101 — 9-1-119) › Section 9-1-110 - Issuance of credit by commissioner of revenue for taxes, licenses or fees of amounts received by check or money order

In the event any such check or money order is not duly paid, after acceptance by any municipal, county or state officer as payment of any taxes, licenses or fees in good faith and with reason to believe the same would be duly paid, the commissioner may give credit in such manner as such commissioner may prescribe to the officer for such amount included in the check or money order tendered as payment of taxes, licenses or fees due to the state.
Acts 1969, ch. 303, § 3; T.C.A., § 9-110.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 1 - GENERAL PROVISIONS (§§ 9-1-101 — 9-1-119) › Section 9-1-111 - [Repealed]

Amended by 2020 Tenn. Acts, ch. 626, s 1, eff. 3/19/2020.
Added by 2019 Tenn. Acts, ch. 480, s 1, eff. 5/24/2019.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 1 - GENERAL PROVISIONS (§§ 9-1-101 — 9-1-119) › Section 9-1-116 - Programs and services limited to extent funds available

(a)
Notwithstanding any other law to the contrary, availability of programs and services to people in this state shall be limited to the extent that funds are appropriated by the general assembly or the appropriate governing body of a political subdivision.
(b)
No person shall be entitled to have made available to such person, or otherwise be entitled to, any program or any services provided by or through the state, its departments, agencies or political subdivisions unless funds remain available for such program or service from moneys appropriated for that purpose by the general assembly or the appropriate governing body of a political subdivision.
Acts 1982, ch. 549, § 1.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 1 - GENERAL PROVISIONS (§§ 9-1-101 — 9-1-119) › Section 9-1-117 - Receipt or collection of personal checks by state, municipal or county officials

An official or employee within state, county, or municipal government or any agency thereof, who is required or authorized to receive or collect personal checks or similar sight orders on behalf of such government, agency or office, shall not require or encourage the drawer of any such check or order to give or include as payee any personal name as opposed to the name of the state, county, or municipal government or the agency or office or the official's name and title. Such official or employee shall not require or encourage any such drawer to give or include as payee the name of any official, employee, or other person in such person's personal capacity. This section shall not be construed or implemented to prohibit use of notification forms which were printed prior to May 8, 1996.
Acts 1996, ch. 909, § 1.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 1 - GENERAL PROVISIONS (§§ 9-1-101 — 9-1-119) › Section 9-1-119 - Computer software as equipment for financing purposes

Whenever the right to issue debt, whether bonds, notes or other obligations, exists for the state of Tennessee, any corporate governmental agency or instrumentality of the state of Tennessee, any county, city, municipal corporation, or other subdivision or public agency or entity thereof to finance capital assets, computer software, whether acquired before, at the same time as, or after the hardware needed for utilization of the software, to the extent accounted for as a capital asset, shall constitute equipment for financing purposes.
Acts 2005, ch. 248, § 1.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-101 - Sources of revenue

The revenue of the state is derived from taxes on property, incomes, sales of land, the exercise of privileges, litigation, from fines, forfeitures and escheats, from merchants, from peddlers, and from inheritance taxes, jail fees and interest.
Code 1858, § 538; Shan., § 685; mod. Code 1932, § 1081; T.C.A. (orig. ed.), § 9-201.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-102 - Uniform accounting system

(a)
It is the duty of the department of audit to prescribe a uniform system of bookkeeping designating the character of books, reports, receipts, and records, and the method of keeping same, in all state, county, and municipal offices, including utility districts, which handle public funds. It is the duty of all officials to adopt and use the system and the character of books, reports, and records designated; provided, that the comptroller of the treasury may approve any existing system. The approval of such systems by the comptroller of the treasury is subject to the concurrence of the commissioner of finance and administration.
(b)
It is the duty of all local governments that are subject to the audit requirements of the comptroller of the treasury and that handle public funds to close their official accounting records and to have those records available for audit no later than two (2) months after the close of their fiscal year.
Amended by 2015 Tenn. Acts, ch. 41,s 1, eff. 7/1/2015.
Acts 1907, ch. 602, § 78; Shan., § 969a; 3; Code 1932, § 1681; mod. C. Supp. 1950, § 1681; Acts 1975, ch. 173, § 1; T.C.A. (orig. ed.), § 9-202.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-103 - Receipts required

Each state, county and municipal official who receives any sum or sums in such official's capacity shall issue to the payer thereof a receipt and shall retain a duplicate thereof in the office of such official; provided, that this provision for official receipts shall not apply to the payment of funds from one department or division of the state government to another such department or division. Any system now in use shall be acceptable if approved by the comptroller of the treasury.
Acts 1947, ch. 224, § 1; C. Supp. 1950, § 1902.1; T.C.A. (orig. ed.), § 9-203; Acts 1995, ch. 70, § 1.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-104 - Issuance, preservation and numbering of receipts

(a)
The receipt shall be issued in duplicate and a copy thereof shall be retained by the person so receiving such money and shall be available to the state auditors upon demand.
(b)
The receipts shall be in a well-bound book, or on a form approved by the comptroller of the treasury, and shall be prenumbered consecutively.
Acts 1947, ch. 224, § 1; C. Supp. 1950, § 1902.1; Acts 1977, ch. 103, § 1; T.C.A. (orig. ed.), § 9-204.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-105 - Furnishing receipt books

It is the duty of the chief administrative officer of the municipality to procure such receipt books for municipal officials, it is the duty of the county mayor to procure such receipt books for county officials, and it is the duty of the department head of the state agency to procure the same for state officials. The state or county official issuing receipts hereunder shall preserve such official's copy of such receipt book until the same has been audited as provided by law, after which time such official may make such disposition thereof as deemed advisable, unless otherwise directed by the comptroller of the treasury. The cost of printing the receipt books by the county or municipal officials shall be paid in the same manner now provided for the payment for other office supplies. The cost of receipt books used in state offices shall be paid in the same manner as now provided for the payment for other state office supplies.
Acts 1947, ch. 224, § 2; C. Supp. 1950, § 1902.2; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), § 9-205; Acts 1995, ch. 70, §§2-5; 2003 , ch. 90, § 2.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-106 - Penalty for violations

Any person violating any of the provisions of §§
9-2-103
- 9-2-105 commits a Class C misdemeanor.
Acts 1947, ch. 224, § 3; C. Supp. 1950, § 1902.3; T.C.A. (orig. ed.), § 9-206; Acts 1989, ch. 591, § 113.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-107 - Settlement for school funds

The commissioner of finance and administration shall settle with the banks, insurance companies, tax collectors, and clerks, and all other corporations, companies, officers and persons, all accounts of moneys due from them, or any of them, which have been appropriated to the use of common schools, and which are by law subject to annual distribution, and shall charge the same, and keep a full account thereof, in books to be kept for the purpose, and shall issue such commissioner's warrant for the payment thereof into the treasury in the same manner as for the payment of the revenue of the state.
Code 1858, § 208 (deriv. Acts 1837-1838, ch. 148, § 45); Shan., §258; Code 1932, § 202; impl. am. Acts 1937, ch. 33, §§24, 29; C. Supp. 1950, § 202; impl. am. Acts 1959, ch. 9, §3; impl. am. Acts 1961, ch. 97, § 3; T.C.A. (orig. ed.), § 9-207.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-108 - Reports of clerks and judges

The clerks of all the courts and every judge of the court of general sessions shall make a report, in writing, under oath, to the county mayor, giving the names of each person, in alphabetical order, from whom such clerk or judge has received state, county, or municipal revenue during the quarter next preceding the day on which the report shall be made, and also giving the amount of state, county, and municipal revenue received from each person, when paid, and on what account paid, stating particularly the nature of the privilege, if a privilege, and separating in such clerk or judge's report the state, county, and municipal revenue received by such clerk or judge. Such reports shall be sworn to before some officer authorized to administer oaths, before their presentation to the county mayor. A judge who has not received any revenue shall not be required to make such report.
Acts 1875, ch. 46, §§ 1, 3, 5; Shan., §§1011, 1013, 1016a1; Code 1932, §§ 1739, 1741, 1745; impl. am. Acts 1978, ch. 934, §§ 16, 36; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), §9-208; Acts 2003 , ch. 90, § 2.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-109 - Time of reports - Filing

(a)
The report required by §
9-2-108
shall be made quarterly, on the first Monday in January, April, July and October.
(b)
The county mayor shall note on each report the day the same was by such county mayor received, and shall cause the report to be kept fastened in book form and file the same with the county register.
(c)
The reports shall be public records, open to the inspection of the public, free of charge, whenever such inspection may be demanded.
Acts 1875, ch. 46, § 2; 1877, ch. 88, § 1; Shan., § 1012; Code 1932, § 1740; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), §9-209; Acts 2003 , ch. 90, § 2.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-110 - Failure of judge or clerk to report

(a)
If any judge or clerk who has received any revenue fails to make such report in the time prescribed, such judge or clerk shall be subject to presentment; and, upon conviction, a judge shall be fined not less than ten dollars ($10.00) and a clerk not less than fifty dollars ($50.00).
(b)
If the jury by whom the defendant is tried and convicted finds that the failure to make such report was willful or due to gross neglect, such clerk or judge shall be removed from office, as a part of the judgment of the court.
Acts 1875, ch. 46, § 5; Shan., §§ 1018, 1019; mod. Code 1932, §§ 1747, 1748; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), § 9-210.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-111 - Perjury by judge or clerk

If any clerk or judge of the court of general sessions knowingly omits to charge in such clerk's or judge's account any sum of money for which, by law, such clerk or judge is liable to account, and swear to the statement, knowing it to be incorrect, and produce such false account to the county mayor for settlement, such clerk or judge commits perjury.
Code 1858, § 512 (deriv. Acts 1807, ch. 66, § 2); Shan., §1020; mod. Code 1932, § 1749; impl. am. Acts 1978, ch. 934, §§ 16, 36; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), §9-211; Acts 2003 , ch. 90, § 2.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-112 - Examination of reports by grand jury - Penalties for violations

(a)
It is the duty of the grand jury, impaneled next after the filing of the reports by clerks or judges, to examine the same, in order to ascertain their correctness, and if such grand jury shall find any omission in the reports, or any amount erroneously charged, or any error whatever in the reports, and shall be of opinion that such omission, mistake or error was corruptly or fraudulently made, such grand jury shall present the officer who made the report.
(b)
Upon conviction, the officer and such officer's sureties shall be bound to pay whatever fine and costs may be adjudged against the officer.
(c)
If the traverse jury should find the omission or other error to have been willfully made, then the court, in addition to the fine and costs, shall also remove the officer from office.
(d)
The grand jury has the power to send for persons and papers to facilitate its investigations into the correctness of the reports.
Acts 1875, ch. 46, § 4; Shan., § 1021; Code 1932, §1750; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), § 9-212.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-113 - Payment by judge

The judges shall, within ten (10) days after the time required for making such report, pay into the hands of the county trustee the amount of county revenue by them last reported, and into the hands of the county clerk the amount of state revenue by them last reported, and to the treasurer or other proper financial officer of the municipality the amount of municipal revenue in their hands.
Acts 1875, ch. 46, § 5; Shan., § 1014; Code 1932, §1742; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), § 9-213.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-114 - Payment by clerks

The clerks of all courts shall, within twenty (20) days after the time required for making such report, pay over to the county trustee the amount of the county revenue then in their hands, and to the state treasurer the amount of state revenue then in their hands, and to the state treasurer or other proper financial officer of the municipality the amount of municipal revenue in their hands.
Acts 1875, ch. 46, § 5; Shan., § 1015; mod. Code 1932, § 1743; T.C.A. (orig. ed.), § 9-214.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-115 - Failure of clerk or judge to pay over

Any judge or clerk failing to make the payments as required of them, respectively, by §§
9-2-113
and
9-2-114
, shall be proceeded against by the officer to whom the payment should have been made, by motion on such judge's or clerk's official bond.
Acts 1875, ch. 46, § 5; Shan., § 1016; mod. Code 1932, § 1744; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), § 9-215.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-116 - Failure of clerk or judge to produce proper receipt

If any clerk fails to produce the trustee's receipt, when called on by the judge of the court of general sessions or the county mayor, or fails to produce the receipts of the commissioner of revenue and of the state treasurer, when called on by the county mayor, or by the district attorney general or attorney general and reporter; or if the receipt produced shows, from its date or otherwise, that the clerk has not complied with the requirements of the law, the court shall dismiss such clerk from office and appoint another in such clerk's stead, to hold the office until such clerk's successor is elected.
Code 1858, §§ 511, 714 (deriv. Acts 1841-1842, ch. 147, § 2); Shan., § 1022; Code 1932, § 1751; impl. am. Acts 1937, ch. 33, §§ 50, 51; impl. am. Acts 1959, ch. 9, §14; modified; impl. am. Acts 1978, ch. 934, §§ 16, 36; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), §9-216; Acts 2003 , ch. 90, § 2.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-117 - Judgment for trustee against clerk or judge

If any clerk or judge fails or refuses to pay to the county trustee any county money collected by such clerk or judge, the county trustee may proceed, by motion in the circuit court of the county, and the court shall give judgment against such clerk or judge and the sureties of such clerk or judge for the penalty of the bond, and award execution.
Code 1858, § 513 (deriv. Acts 1839-1840, ch. 85, § 1); Shan., §1023; mod. Code 1932, § 1752; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), § 9-217.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-118 - Satisfaction of judgment

The clerk or judge may discharge such judgment by producing to the trustee the warrant of the county mayor, to pay the amount found by the trustee due to the county on settlement of the account of such clerk or judge, and paying the amount to the trustee, who shall receive the same in discharge of the judgment, leaving such clerk or judge and the sureties of such clerk or judge liable for the costs of the suit.
Code 1858, § 514 (deriv. Acts 1839-1840, ch. 85, § 1); Shan., §1024; mod. Code 1932, § 1753; impl. am. Acts 1978, ch. 934, §§ 16, 36; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), §9-218; Acts 2003 , ch. 90, § 2.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-119 - Commissions lost by default

On settlement, the defaulting clerk or judge is not allowed a credit for any commissions on the money in regard to which such clerk or judge made the default.
Code 1858, § 515 (deriv. Acts 1839-1840, ch. 85, § 1); Shan., §1025; mod. Code 1932, § 1754; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), § 9-219.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-121 - Failure to pay on warrant

If such clerk or judge, after settlement and obtaining a warrant to pay into the county treasury the amount found due from such clerk or judge to the county, fails to pay it, the trustee shall, in like manner, cause judgment to be taken against such clerk or judge and the sureties of such clerk or judge for the amount found due the county by the account, with interest thereon from the time the money should have been paid, with twelve and one-half percent (12.5%) damages, and costs.
Code 1858, § 516 (deriv. Acts 1839-1840, ch. 85, § 2); Shan., §1027; Code 1932, § 1756; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), § 9-221.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-122 - Clerk's records furnished to county mayor

The county clerk shall, on demand, furnish to the county mayor:
(1)
A list of the amount of taxes put into the hands of the collector, and due and owing to the county for any year;
(2)
A statement, with sufficient vouchers, showing the amount of moneys paid by the clerk to the trustee, as required by law, for fines and forfeitures;
(3)
The amount of all appropriations made for the year by the county legislative body; and
(4)
All necessary documents and vouchers, showing any receipt or disbursement of the county moneys.
Code 1858, § 517; Shan., § 1028; Code 1932, §1757; impl. am. Acts 1978, ch. 934, §§ 7, 16, 22, 36; T.C.A. (orig. ed.), §9-222; Acts 2003 , ch. 90, § 2.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-124 - Judgment against sheriff

If it is made satisfactorily to appear to the court that the execution was placed in the hands of the sheriff, against whom the motion is made, and that such sheriff has failed to return the same, the court shall render judgment against the sheriff and the sureties of such sheriff for the amount due the state, or county, or common school fund, or other persons, for costs and the costs of the motion.
Code 1858, § 717 (deriv. Acts 1833, ch. 43, § 1); Shan., § 1030; Code 1932, § 1759; T.C.A. (orig. ed.), § 9-224.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-125 - Notice of motion against sheriff

No notice of this motion is required when it is made at the first term after the execution has been placed in the sheriff's hands; but if the motion is made at a subsequent term, it shall be entered upon the minutes, and docketed as a suit, and proceeded with on the second or subsequent day of the next succeeding term, as if notice had been given.
Code 1858, § 718 (deriv. Acts 1833, ch. 43, § 2); Shan., § 1031; Code 1932, § 1760; T.C.A. (orig. ed.), § 9-225.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-127 - Payments by county officials into treasury or state depository

Every county official collecting or receiving public money from any source whatsoever belonging to or for the use of the state shall comply with §
9-4-301
.
Acts 1937, ch. 33, § 28; 1937, ch. 107, § 1; C. Supp. 1950, § 255.28; impl. am. Acts 1959, ch. 9, § 3; impl. am. Acts 1961, ch. 97, §3; T.C.A. (orig. ed.), § 9-227; Acts 1985, ch. 118, § 6.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-128 - Prosecution for failure to pay receipts into treasury

(a)
Any of the aforementioned departments, institutions, offices, agencies, officers or employees who fail to pay immediately into the state treasury any money belonging to the state as directed in §
9-2-127
are subject to punishment for theft.
(b)
The venue of any such prosecution is the county in which such departments, institutions, offices, agencies, officers or employees serve in their official capacity.
Acts 1943, ch. 142, § 1; C. Supp. 1950, § 255.28; T.C.A. (orig. ed.), § 9-228; Acts 1989, ch. 591, § 21.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-137 - Counties not having approved central accounting system - Quarterly report of accounts payable and obligations

Each county office, department, board, commission or agency charged with the duty of disbursing county funds in counties which do not have a central accounting system approved by the comptroller of the treasury shall file quarterly with the county fiscal agent a sworn itemized report listing by fund accounts all accounts payable and other obligations, including notes payable. Such report shall be made and sworn to by the principal officer, chair or employee in charge of the department, office, board, commission or agency. A copy of the report shall be filed with the county clerk.
Acts 1957, ch. 355, § 1; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A., § 9-237.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-138 - Reconciliation of county fund accounts with trustee's records - Monthly and quarterly reports

(a)
The administrative officers and employees shall reconcile their respective fund accounts with the records of the county trustee, and shall make a report at the end of each month showing the condition of the respective fund accounts. As to each fund, the report shall include the balance at the beginning of the month, receipts and expenditures for the month, and the balance at the end of the month. The monthly reports shall also include a reconciliation of the trustee's balances with the balances of the department, office, board, commission or agency. The reports shall be retained in the permanent files of the department, office, board, commission or agency.
(b)
At the end of each quarter, the officers charged herein with making monthly reports shall prepare a quarterly report summarizing the monthly reports of that quarter, and a copy of the same shall be filed with the county fiscal agent.
Acts 1957, ch. 355, § 2; T.C.A., § 9-238.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 2 - ACCOUNTING FOR REVENUES (§§ 9-2-101 — 9-2-139) › Section 9-2-139 - Failure of county officers and employees to file reports or reconcile accounts a misdemeanor

It is a Class C misdemeanor for any county officer or any employee to fail to perform any duty required by §§
9-2-137
and
9-2-138
.
Acts 1957, ch. 355, § 3; T.C.A., § 9-239; Acts 1989, ch. 591, § 113.
2023 Tennessee Code › Title 9 - PUBLIC FINANCES (§§ 9-1-101 — 9-24-106) › Chapter 3 - LOCAL GOVERNMENTS (§§ 9-3-101 — 9-3-603) › Part 1 - FUNDING OF LOCAL DEBT (§§ 9-3-101 — 9-3-103) › Section 9-3-101 - Serial bonds authorized

A municipal or public corporation organized under the laws of the state of Tennessee, including, but not limited to, counties, municipalities, metropolitan governments, utility districts, and industrial development boards or corporations, may, by resolution duly adopted by its governing body, authorize the issuance, in lieu of serial bonds, of fully registered bonds, without coupons, payable in installments corresponding to the maturities of such serial bonds. Such resolution shall provide that at the request of the holder of an installment bond such municipality or public corporation shall have prepared, executed and delivered to the holder, in exchange for such installment bond, serial bonds in an aggregate principal amount equal to the principal amount of such installment bond then unpaid, having maturities corresponding to the maturities of the installments of principal of such installment bond then unpaid, and bearing interest at the same rate or rates as provided in such installment bond. Upon any such exchange, such installment bond shall be cancelled. The reasonable expenses in connection with such exchange shall, at the option of the municipal or public corporation, be paid by the holder or the issuer. Until so exchanged, such installment bonds shall in all respects be entitled to the same benefits as the serial bonds to be issued.
Acts 1985, ch. 118, § 9.