The University of Tennessee, Knoxville

Tennessee County Municipal Advisory Service

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Forfeited Cash and Proceeds from Sale of Property

Reference Number: MTAS-342
Tennessee Code Annotated
Reviewed Date: September 19, 2017
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Any cash that is forfeited to the city as well as the proceeds from the sale of any forfeited property (usually vehicles) go into the Drug Fund special revenue account. These funds are not split between the General Fund and the Drug Fund special revenue account. Revenue derived from the sale of vehicles seized for DUI or Driving on a Revoked Driver's License does not go to the drug fund.  Those revenues, less the city's direct costs associate with the seizing, towing and storage of the vehicles, must be forwarded to the state Department of Mental Health.