TCA § 67-4-806 — Duty of bail bondsman to collect tax — Disposition of collections

It shall be the duty of the bail bondsman to collect the tax imposed by this part and to remit the tax to the department in such manner as the department may determine. A special account shall be created by the department into which all taxes collected under this part shall be deposited. All remitted revenues shall be maintained in such segregated account within the department until distributed or deposited, as required in this section, into the civil legal representation of indigents fund authorized and created by § 16-3-808 . Such funds derived from the tax imposed and collected pursuant to this part shall be expended or distributed as follows: Four percent (4%) shall be distributed to underwrite costs associated with development and provision of continuing education courses mandated by title 40, chapter 11, part 4; and The remainder shall be used to provide legal representation to low-income Tennesseans in civil matters in such manner as determined by the supreme court as described in § 16-3-808(c); provided, that one-fourth (¼) of this remainder shall be allocated to an appropriate statewide nonprofit organization capable of providing continuing legal education, technology support, planning assistance, resource development and other support to organizations delivering civil legal representation to indigents. The remainder shall be distributed to organizations delivering direct assistance to clients with Legal Services Corporation funding as referenced in the Tennessee State Plan for Civil Legal Justice approved in March, 2001, by the Legal Services Corporation. Acts 2001, ch. 456, § 7. Compiler's Notes. Former § 67-4-806 (Acts 1976, ch. 537, § 27; T.C.A., § 67-2702; Acts 1984, ch. 558, § 3; 1990, ch. 1087, § 3; 1991, ch. 37, § 4), concerning imposition of tax, was repealed by Acts 1999, ch. 406, § 2, effective July 1, 1999. For new law, see § 67-4-2007 . Law Reviews. Winding Back Wayfair: Retaining the Physical Presence Rule for State Income Taxation, 72 Vand. L. Rev. 1391 (May 2019). Cited: Bellsouth Adver. & Publ. Corp. v. Chumley, 308 S.W.3d 350, 2009 Tenn. App. LEXIS 576 (Tenn. Ct. App. Aug. 26, 2009).