Authority. T.C.A., Title 55, Chapters 1 through 6.
Description. Before operating any motor vehicle upon the streets or highways of this state, the vehicle must be registered (subject to certain exceptions). The registration fee is a privilege tax upon operation. It is administered by the Commissioner of Revenue and collected by the county clerk of the county of the owner's residence or the county wherein the vehicle is based or to be operated. A nonresident may apply directly to the Department of Revenue for registration. T.C.A. §§ 55-4-101(c), 55-6-105. Terms used in administering titles and registrations are defined in T.C.A. §§ 55-1-101 through 55-1-121.
Distribution. These state registration fees and taxes are retained by the state, with ninety-eight percent (98%) going to the state highway fund and two percent (2%) going to the state general fund. T.C.A. § 55-6-107. However, the increases made to these fees and taxes by 2002 Public Chapter 856 are deposited in the state's general fund and allocated for general state purposes in accordance with the provisions of the General Appropriations Act.