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TENNESSEE STATUTES AND CODES
67-4-2801 - Purpose.
67-4-2801. Purpose.
The purpose of this part is to levy an excise tax to generate revenue for state and local law enforcement agencies for use by those agencies to investigate, combat, prevent and reduce drug crimes, and for the general fund. Nothing in this part may in any manner provide immunity from criminal prosecution for a person who possesses an illegal substance.
[Acts 2004, ch. 803, § 2.]
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