Tenn. Code § 17-514
The members' contribution account shall be the account to which all members' contributions, as provided in this chapter, shall be credited. From this account shall be paid any refund of contributions to a member terminating his service other than by retirement or death; and at the time a member retires or dies, his account balance shall be transferred to the retirement allowance account as defined in § 17-515. Contributions by a member shall be deducted by the county from his earnings for each payroll period subsequent to becoming a member; and the amount so deducted shall be remitted by the county to the state treasurer and deposited in the fund and credited to the member's individual account of the members' contribution account. The agency of a member who is entitled by virtue of § 17-517 to elect to participate in this retirement system and does elect, shall withhold from the member's pay his required contribution and pay the same to the fund in the same manner as payments are received from a county.
T.C.A. § 17-514