Tenn. Code § 8-4010

Current through Acts 2023-2024, ch. 1069
Section 8-4010 - County officials' tax - Sources of additional funds

For the purpose of providing funds with which to aid the defraying of costs of the retirement herein provided, there shall be fixed upon every suit filed in the circuit courts, the criminal courts, the probate courts in counties where separate probate courts have been created, the chancery courts and the general sessions courts of the state of Tennessee, a fee of one dollar ($1.00), beginning July 1, 1968, except for the fee of one dollar ($1.00) fixed herein on probate courts in counties where separate probate courts exist, which shall commence on July 1, 1969, which shall be known as the county officials' tax and shall be collectible and payable under the same circumtances as state and county tax is now collected upon litigation. The tax as herein provided shall be in addition to such litigation taxes as are now levied by law upon such suits.

It shall be a state tax only and no county or municipality shall levy a similar tax. All sums collected from the tax herein levied shall be paid over to the appropriate state official as other litigation tax is now paid and shall be placed in the state treasury, for use in making the payments herein provided.

For the further purpose of providing funds with which to aid the defraying of costs for the purpose of retirement herein provided, beginning July 1, 1968, ten cents (10¢) of the one dollar ($1.00) fee provided for county court clerks under the terms of § 59-604 shall be remitted to the appropriate state official for use in making payments herein provided; and for the further purpose of defraying costs of the retirement herein provided, beginning July 1, 1968, the allowance to county registers of the two and one-half per cent (2 ½%) contained in § 67-4102, Item S, subsection (c) which will be collected and paid over to the appropriate state official for use in making the payments herein provided.

T.C.A. § 8-4010

Acts 1968 (Adj. S.), ch. 617, §§ 10, 12; 1969, ch. 49, § 4; 1970 (Adj. S.), ch. 557, § 1.