On or before January 1 of each year, the commissioner of finance and administration shall prepare revenue estimates for the current fiscal year and for the next fiscal year for inclusion in the budget. The revenue estimates shall be classified so as to show the receipts by funds, organization units, and sources of income.
Revenue estimates
Tenn. Code Ann. § 9-4-5104, under State Budget and Appropriations.
Tenn. Code Ann. § 9-4-5104