A sum not to exceed three-fifths (⅗) of all penalties collected during the preceding fiscal year may be used for administrative purposes and for the collection of the tax or taxes imposed by this chapter, such sum to be in addition to that authorized by § 67-2-117.
Disposition of proceeds from penalties
Tenn. Code Ann. § 67-2-118, under Income Taxation.
Tenn. Code Ann. § 67-2-118