County Highway Certification Worksheets
A provision of T.C.A. § 67-3-901 requires counties to appropriate funds for road purposes from local revenues sources an amount not less than the average of the preceding five fiscal years (excluding bond issues) in order to receive their gasoline tax distributions.
Each year CTAS coordinates the certification of the five-year average local revenue appropriations to the Tennessee Dept. of Revenue by providing worksheets and revenue detail from the most currently available audit data. The certification form and worksheets have been sent to each highway official and county mayor/executive. You may also access the certification form and the worksheet and detail for each county through the links below. We will be updating FY 2006 data as it becomes available. If you have questions, please contact the CTAS county government consultant for your county, or you may contact the CTAS central office.