Tenn. Code § 65-3-202
The inspection, control and supervision fees provided for in this part shall be collected by the department of transportation. Such fees, when collected, shall be deposited in the state treasury but shall be kept in a separate account, to be known as the "railroad account," and the funds so raised shall thus be segregated on a fiscal year basis. Effective June 30, 1996, the balance in the railroad account is to reflect all fees collected for the fiscal year and should reflect any payments authorized by this chapter for the fiscal year and each year thereafter. The same accounting procedures used by the department of finance and administration for the determination of other reserve fund balances for the department of transportation shall be applicable to the railroad account balance.
T.C.A. § 65-3-202