NOTES TO DECISIONS

1. Extension of Time.

Any extension of time of payment must have uniform application to all counties. Shipp v. Cummings, 158 Tenn. 526, 14 S.W.2d 747, 1928 Tenn. LEXIS 183 (Tenn. Mar. 18, 1929).

2. Penalties.

Railroad company which secured injunction of tax assessment and court decree that assessment was illegal was liable for penalty and interest on payment of subsequent valid assessment. Illinois Cent. R.R. v. Garner, 190 Tenn. 694, 231 S.W.2d 352, 1950 Tenn. LEXIS 536 (1950).

3. Expenses of Administration.

Interest paid on Tennessee inheritance taxes and federal estate taxes is an expense of administration and is deductible for purposes of the Tennessee inheritance tax. Cleveland Bank & Trust Co. v. Olsen, 682 S.W.2d 200, 1984 Tenn. LEXIS 904 (Tenn. 1984).

4. Interest on Delinquencies.

An uncodified provision that the 1980 amendments to T.C.A. § 67-1-801 should be operative upon all assessments of interest made on or after July 1, 1980, without regard to the taxable period involved, does not change the unambiguous language of subdivision (a)(2) (as it existed prior to amendment in 1986) that interest shall accrue on delinquencies at the rate of interest in effect at the time the payment became due. Combustion Engineering, Inc. v. Jackson, 705 S.W.2d 655, 1986 Tenn. LEXIS 826 (Tenn. 1986).

5. Proper Proof.

First amended estate tax return did not constitute the proof necessary to verify the entitlement to and amount of inheritance and estate tax refunds due to the estate under T.C.A. § 67-1-801(b) since: (1) The first amended return included the order from the underlying legal dispute over the amount of wife's marital share and stated that the wife's share (and, consequently, the amount of the estate's inheritance tax refund) was contingent upon the federal tax treatment of the additional claimed deductions; (2) Without any documentation regarding the Internal Revenue Service's (IRS) treatment of the additional deductions claimed by the estate, it would have been impossible to determine the amount of inheritance tax refund; (3) The order linked the federal government's treatment of the claimed deductions to the inheritance tax refund due; and (4) The IRS's response to the Commissioner of the Tennessee Department of Revenue's inquiry was necessary for a determination of the refund from the first amended return. Boote v. Roberts, — S.W.3d —, 2013 Tenn. App. LEXIS 222 (Tenn. Ct. App. Mar. 28, 2013).

Second amended estate tax return did not constitute the proof necessary to verify the entitlement to and amount of an inheritance and estate tax refunds due to the estate under T.C.A. § 67-1-801(b) since: (1) The refund was dependent on the final determination from the Internal Revenue Service (IRS) of the federal estate tax; (2) The estate indicated that the estate tax refund was requested as a part of the amended inheritance tax return; (3) Even though the inheritance tax refund might not have been affected by the IRS determination of the federal estate tax, the estate tax refund could not be determined until the IRS issued a final determination; (4) The final determination was not provided to the Commissioner of the Tennessee Department of Revenue until April 1, 2011; and (5) Proper proof to verify the entire refund on the second amended return was not provided to the Commissioner until that date. Boote v. Roberts, — S.W.3d —, 2013 Tenn. App. LEXIS 222 (Tenn. Ct. App. Mar. 28, 2013).

Trial court did not err in finding that proper proof was not supplied until March 14, 2014 because the data originally provided was not sufficient for the Commissioner of Revenue to conduct the review of the refund claim; the review process was uniquely within the purview of the Commissioner and his auditing staff, as the trial court was ill equipped to conduct such an audit and conclude that a refund was or was not due. Mobility II LLC v. Roberts, — S.W.3d —, 2016 Tenn. App. LEXIS 743 (Tenn. Ct. App. Sept. 30, 2016), appeal denied, AT&T Mobility II, LLC v. Roberts, — S.W.3d —, 2017 Tenn. LEXIS 121 (Tenn. Feb. 15, 2017).

6. Interest on Refund.

Because no action by or order of the trial court resolved the taxpayer's refund claim, subsection (b)(2) did not apply; the Commissioner of Revenue granted the refund after an extensive review, the claim was resolved through the administrative process, and by operation of subsection (b)(1), interest on the refund was calculated from the date the taxpayer provided proper proof of the claim to the Commissioner. Mobility II LLC v. Roberts, — S.W.3d —, 2016 Tenn. App. LEXIS 743 (Tenn. Ct. App. Sept. 30, 2016), appeal denied, AT&T Mobility II, LLC v. Roberts, — S.W.3d —, 2017 Tenn. LEXIS 121 (Tenn. Feb. 15, 2017).

Decisions Under Prior Law

1. Penalties.

Amount of taxes due against life tenant is deductible from amount due remaindermen from partition sale but remaindermen are not liable for penalties, since duty to pay taxes is on the life tenant. Hadley v. Hadley, 114 Tenn. 156, 87 S.W. 250, 1904 Tenn. LEXIS 79 (1905).

2. Tax Paid Under Protest.

Taxpayer was not entitled to recover amount paid on illegal assessed tax where he paid same on day before tax became delinquent in order to avoid penalties and interest in the absence of a demand for payment even though receipt contained notation that tax was paid under protest. Cincinnati, N.O. & T.P.R.R. v. Hamilton County, 120 Tenn. 1, 113 S.W. 361, 1907 Tenn. LEXIS 35 (1907).

Collateral References.

Constitutional provision against imprisonment for debt as applicable to nonpayment of tax. 48 A.L.R.3d 1324.

Contest in good faith of validity of tax as affecting liability to penalty for failure to pay tax. 96 A.L.R. 925, 147 A.L.R. 142.

Declaratory judgment as to tax penalty. 132 A.L.R. 1145, 11 A.L.R.2d 359.

Doubt as to liability for, or as to person to whom to pay, tax, as affecting liability for penalties and interest. 137 A.L.R. 306.

Executor, administrator, or trustee, penalties or interest incurred by, as a charge against him personally or against the estate. 47 A.L.R.3d 507.

Injunction against assessment or collection of tax, applicability of statute denying remedy by, in case of attempt to collect penalties and coercive exactions. 108 A.L.R. 209.

Judgment for taxes, provisions in, as regards future penalties. 93 A.L.R. 793.

Notice to taxpayer, lack of, as affecting penalty for nonpayment of taxes when due. 102 A.L.R. 405.

Retroactive effect of statutes relating to interest on delinquent taxes. 77 A.L.R. 1034.

Time of mailing or time of receipt as determinative of liability for penalty or additional amount for failure to pay tax within prescribed time. 158 A.L.R. 370.

Voluntary character of payment of tax made to avoid penalty. 64 A.L.R. 42, 84 A.L.R. 294.

Taxation 371

NOTES TO DECISIONS

1. Construction.

The penalty provisions of T.C.A. § 67-1-804 are to be construed strictly against the state and liberally in favor of the taxpayer, since penalties are odious and not favored by the law. James v. Huddleston, 795 S.W.2d 661, 1990 Tenn. LEXIS 308 (Tenn. 1990).

2. Equitable Relief from Penalties.

A court of equity, hearing a controversy between the state and a taxpayer who has been assessed a penalty, has the power of remitting the penalties imposed upon the taxpayer when the equities of the case demand. Such equitable remission of penalties, however, can only be granted upon a showing of good and reasonable cause. James v. Huddleston, 795 S.W.2d 661, 1990 Tenn. LEXIS 308 (Tenn. 1990).

Failure to make correct returns due to errors, oversights and honest mistakes is not grounds for equitable relief from penalties. James v. Huddleston, 795 S.W.2d 661, 1990 Tenn. LEXIS 308 (Tenn. 1990).

67-1-901. Payment under protest, involuntarily or under duress.

1. In all cases where not otherwise provided in which an officer, charged by law with the collection of revenue due the state, shall institute any proceeding, or take any steps for the collection of the sum alleged or claimed to be due by the officer from any citizen, the person against whom the proceeding or step is taken shall, if that person conceives the same to be unjust or illegal, or against any statute or clause of the constitution of the state, pay the revenue under protest.
2. This section shall not apply to any tax collected or administered by the commissioner of revenue when such tax is paid on or after January 1, 1986. Notwithstanding any other law to the contrary, it is the intent of the general assembly that it shall not be a condition precedent to any claim or suit for recovery of any taxes collected or administered by the commissioner when such taxes were paid on or after January 1, 1986, that the taxes were paid under protest, involuntarily, or under duress.

Acts 1873, ch. 44, § 1; Shan., § 1059; Code 1932, § 1790; T.C.A. (orig. ed.), § 67-2303; Acts 1986, ch. 749, § 12; 1987, ch. 92, § 2.

Cross-References. Claims commission, exclusive jurisdiction over claims for recovery of taxes collected or administered by state, § 9-8-307.

Payment of tax under protest, § 9-8-402.

Payment under protest, involuntarily, or under duress not prerequisite for suit after January 1, 1986, § 67-1-1807.

Taxpayer remedies for disputed taxes, title 67, ch. 1, part 18.

Taxpayer's bond pending appeal of levy, § 67-1-1411.

Textbooks. Pritchard on Wills and Administration of Estates (4th ed., Phillips and Robinson), § 970.

Tennessee Jurisprudence, 17 Tenn. Juris., Licenses, § 17; 23 Tenn. Juris., Taxation, §§ 48, 75; 24 Tenn. Juris., Unemployment Compensation, § 4.

Law Reviews.

A Revolution in Tennessee Tax Procedure (S. Gale Graham), 22 Tenn. B.J. 13 (1986).

Cited: Taylor v. Louisville & N. R. Co., 88 F. 350, 1898 U.S. App. LEXIS 2089 (6th Cir. 1898); Humphries v. Carter, 172 Tenn. 392, 112 S.W.2d 833, 1937 Tenn. LEXIS 87 (1937); Gilmore Holding Corp. v. Stokes, 177 Tenn. 561, 151 S.W.2d 1079, 1940 Tenn. LEXIS 54 (1940); Wolfe v. Bryant, 181 Tenn. 357, 181 S.W.2d 343, 1944 Tenn. LEXIS 380 (1944); Southern Coal Co. v. McCanless, 183 Tenn. 457, 192 S.W.2d 1003, 1946 Tenn. LEXIS 225 (1946); Carbide & Carbon Chems. Corp. v. Carson, 192 Tenn. 150, 239 S.W.2d 27, 1951 Tenn. LEXIS 392 (1951); City of Memphis v. W.M.S. Co., 46 Tenn. App. 153, 326 S.W.2d 828, 1959 Tenn. App. LEXIS 91 (1959); General Electric Co. v. Butler, 211 Tenn. 196, 364 S.W.2d 361, 1962 Tenn. LEXIS 356 (1962); Memphis Peabody Corp. v. MacFarland, 211 Tenn. 384, 365 S.W.2d 40, 1963 Tenn. LEXIS 357 (1963); Benson v. United States Steel Corp., 225 Tenn. 164, 465 S.W.2d 124, 1971 Tenn. LEXIS 290 (1971); Burnett v. Benson, 483 S.W.2d 437, 1972 Tenn. LEXIS 365 (Tenn. 1972); Pidgeon-Thomas Iron Co. v. Garner, 495 S.W.2d 826, 1973 Tenn. LEXIS 496 (Tenn. 1973); Tidwell v. Goodyear Tire & Rubber Co., 520 S.W.2d 721, 1975 Tenn. LEXIS 702 (Tenn. 1975); Parkridge Hospital, Inc. v. Woods, 561 S.W.2d 754, 1978 Tenn. LEXIS 579 (Tenn. 1978); Stroop v. Rutherford County, 567 S.W.2d 753, 1978 Tenn. LEXIS 605 (Tenn. 1978); McDowell Dev. Corp. v. Ferguson, 579 S.W.2d 863, 1978 Tenn. App. LEXIS 341 (Tenn. Ct. App. 1978); Goldsmith's Div. v. City of Memphis, 631 S.W.2d 396, 1982 Tenn. LEXIS 399 (Tenn. 1982); Volunteer Structures, Inc. v. Olsen, 640 S.W.2d 221, 1982 Tenn. LEXIS 346 (Tenn. 1982); Executone of Memphis, Inc. v. Garner, 650 S.W.2d 734, 1983 Tenn. LEXIS 659 (Tenn. 1983); Barret v. Olsen, 656 S.W.2d 373, 1983 Tenn. LEXIS 717 (Tenn. 1983); Daniel v. Metropolitan Government of Nashville & Davidson County, 696 S.W.2d 8, 1985 Tenn. App. LEXIS 2835 (Tenn. Ct. App. 1985); Angel v. Jackson, 724 S.W.2d 736, 1987 Tenn. LEXIS 822 (Tenn. 1987); Tennessee Farmers' Cooperative v. State, 736 S.W.2d 87, 1987 Tenn. LEXIS 960 (Tenn. 1987); Roberts v. Sullivan County (In re Penking Trust), 196 B.R. 389, 1996 Bankr. LEXIS 658 (Bankr. E.D. Tenn. 1996).

67-1-902. Notice.

Upon the person's making such payment, the officer or collector shall pay such revenue into the state treasury, giving notice at the time of payment to the commissioner of revenue that the payment was paid under protest.

Acts 1873, ch. 44, § 1; Shan., § 1060; Code 1932, § 1791; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2304.

Law Reviews.

Preferences, Priorities, and Powers of the State in the Collection of Delinquent Revenue: Tennessee's Tax Enforcement Procedures Act (Donald J. Serkin), 8 Mem. St. U.L. Rev. 707 (1978).

Cited: Fort v. Dixie Oil Co., 170 Tenn. 183, 93 S.W.2d 1260, 1935 Tenn. LEXIS 124 (1936); Lyons v. Lay, 179 Tenn. 388, 166 S.W.2d 778, 1942 Tenn. LEXIS 35 (1942); Third Nat'l Bank v. King, 215 Tenn. 528, 387 S.W.2d 800, 1965 Tenn. LEXIS 630 (Tenn. Mar. 4, 1965); R.C. Owen Co. v. Butler, 215 Tenn. 599, 387 S.W.2d 830, 1965 Tenn. LEXIS 670 (Tenn. Mar. 4, 1965); Volunteer Structures, Inc. v. Olsen, 640 S.W.2d 221, 1982 Tenn. LEXIS 346 (Tenn. 1982); Carter v. Olsen, 660 S.W.2d 483, 1983 Tenn. LEXIS 732 (Tenn. 1983).

67-1-903. Action against collecting officer.

1. The person paying the revenue may, at any time within six (6) months after making the payment, but not thereafter, sue the officer who collected the sum, for the recovery thereof.
2. This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.

Acts 1873, ch. 44, § 1; Shan., § 1061; Code 1932, § 1792; Acts 1968, ch. 588, § 1; T.C.A. (orig. ed.), § 67-2305; Acts 1984, ch. 972, § 19; 1986, ch. 749, § 13; 1987, ch. 92, § 3.

Cross-References. Division of claims and risk management, title 9, ch. 8, part 4.

Jurisdiction of Tennessee claims commission, § 9-8-307.

Taxpayer remedies for disputed taxes, title 67, ch. 1, part 18.

Textbooks. Tennessee Jurisprudence, 17 Tenn. Juris., Licenses, § 17; 23 Tenn. Juris., Taxation, § 50.

Law Reviews.

Claims Against the State in Tennessee — The Board of Claims, 4 Vand. L. Rev. 875 (1951).

Cited: Quick Serv. Tire Co. v. Smith, 156 Tenn. 96, 299 S.W. 807, 1927 Tenn. LEXIS 89 (1927); Fort v. Dixie Oil Co., 170 Tenn. 183, 93 S.W.2d 1260, 1935 Tenn. LEXIS 124 (1936); Bergeda v. State, 179 Tenn. 460, 167 S.W.2d 338, 1942 Tenn. LEXIS 43, 144 A.L.R. 696 (1942); Brent v. Greeneville, 203 Tenn. 60, 309 S.W.2d 121, 1957 Tenn. LEXIS 464 (1957); Jack Cole Co. v. MacFarland, 206 Tenn. 694, 337 S.W.2d 453, 1960 Tenn. LEXIS 421 (1960); Memphis Peabody Corp. v. MacFarland, 211 Tenn. 384, 365 S.W.2d 40, 1963 Tenn. LEXIS 357 (1963); Seagle—Paddock Pools, Inc. v. Benson, 503 S.W.2d 93, 1973 Tenn. LEXIS 431 (Tenn. 1973); Electric Power Bd. v. Woods, 558 S.W.2d 821, 1977 Tenn. LEXIS 660 (Tenn. 1977); Goldsmith's Div. v. City of Memphis, 631 S.W.2d 396, 1982 Tenn. LEXIS 399 (Tenn. 1982); Lunceford v. King, 633 S.W.2d 761, 1982 Tenn. LEXIS 410 (Tenn. 1982); Volunteer Structures, Inc. v. Olsen, 640 S.W.2d 221, 1982 Tenn. LEXIS 346 (Tenn. 1982); Dixon v. King, 655 S.W.2d 900, 1983 Tenn. LEXIS 666 (Tenn. 1983); Carter v. Olsen, 660 S.W.2d 483, 1983 Tenn. LEXIS 732 (Tenn. 1983); Reeves v. Olsen, 691 S.W.2d 527, 1985 Tenn. LEXIS 599 (Tenn. 1985); Jack Daniel Distillery, Lem Motlow Prop., Inc. v. Olsen, 716 S.W.2d 496, 1986 Tenn. LEXIS 787 (Tenn. 1986); Comdata Network, Inc. v. State Dep't of Revenue, 852 S.W.2d 223, 1993 Tenn. LEXIS 112 (Tenn. 1993).

67-1-904. Jurisdiction of suit — Certification and repayment.

1. The suit may be tried in any court in the county of the taxpayer's residence or in the county of the location of the defendant having jurisdiction of the amount and parties, and if it be determined that the tax was wrongfully collected as not being due from the party to the state, for any reason going to the merits of the tax, then the court trying the case may certify of record that the tax was wrongfully paid and ought to be refunded, together with such interest as the court may determine to be proper, not exceeding the legal rate, and thereupon the commissioner of finance and administration shall issue a warrant for the refund, which shall be paid in preference to other claims on the state treasury.
2. For the purpose of suits brought under this chapter, the commissioner of revenue shall be considered a resident of each of the several counties of the state.
3. This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.
4. Notwithstanding any other provisions of this section, suits to recover ad valorem taxes wrongfully collected by a city or county must be tried in the county wherein the taxes are collected.

Acts 1873, ch. 44, § 1; Shan., § 1062; Code 1932, § 1793; impl. am. Acts 1937, ch. 33, §§ 24, 29; Acts 1937, ch. 197, § 1; C. Supp. 1950, § 1793; impl. am. Acts 1959, ch. 9, § 3; impl. am. Acts 1961, ch. 97, § 3; Acts 1971, ch. 44, §§ 1, 2; T.C.A. (orig. ed.), § 67-2306; Acts 1984, ch. 972, § 19; 1986, ch. 749, § 14; 1987, ch. 92, § 4; 2002, ch. 680, § 1.

Cross-References. Division of claims and risk management, title 9, ch. 8, part 4.

Jurisdiction of Tennessee claims commission, § 9-8-307.

Taxpayer remedies for disputed taxes, title 67, ch. 1, part 18.

Textbooks. Pritchard on Wills and Administration of Estates (4th ed., Phillips and Robinson), § 970.

Law Reviews.

Claims Against the State in Tennessee — The Board of Claims, 4 Vand. L. Rev. 875 (1951).

Cited: Volunteer Structures, Inc. v. Olsen, 640 S.W.2d 221, 1982 Tenn. LEXIS 346 (Tenn. 1982); Carter v. Olsen, 660 S.W.2d 483, 1983 Tenn. LEXIS 732 (Tenn. 1983); Reeves v. Olsen, 691 S.W.2d 527, 1985 Tenn. LEXIS 599 (Tenn. 1985).

67-1-905. Costs paid by state.

1. In all such cases, if the court shall certify of record in the cause that it appears from the evidence before the court that the officer against whom the suit is brought has acted in good faith and has defended the suit with proper diligence and care, the necessary cost of the cause shall be taxed as provided by law in criminal cases, and be paid by the state.
2. This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.

Acts 1873, ch. 44, § 3; Shan., § 1065; Code 1932, § 1796; T.C.A. (orig. ed.), § 67-2307; Acts 1984, ch. 972, § 19; 1986, ch. 749, § 15; 1987, ch. 92, § 5.

Cross-References. Division of claims and risk management, title 9, ch. 8, part 4.

Jurisdiction of Tennessee claims commission, § 9-8-307.

Taxpayer remedies for disputed taxes, title 67, ch. 1, part 18.

Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 50.

Cited: Independent Baptist Church v. Tennessee, 468 F. Supp. 71, 1978 U.S. Dist. LEXIS 14258 (E.D. Tenn. 1978); Volunteer Structures, Inc. v. Olsen, 640 S.W.2d 221, 1982 Tenn. LEXIS 346 (Tenn. 1982); Carter v. Olsen, 660 S.W.2d 483, 1983 Tenn. LEXIS 732 (Tenn. 1983); Reeves v. Olsen, 691 S.W.2d 527, 1985 Tenn. LEXIS 599 (Tenn. 1985).

67-1-906. [Repealed.]

Compiler's Notes. Former § 67-1-906 (Acts 1873, ch. 44, § 4; Shan., §§ 1066, 1067; Code 1932, §§ 1797, 1798; T.C.A. (orig. ed.), §§ 67-2308, 67-2309), concerning the district attorney general representing collectors, and his fee, was repealed by Acts 1984, ch. 832, § 36, effective July 1, 1984.

67-1-907. [Repealed.]

Compiler's Notes. Former § 67-1-907 (Acts 1873, ch. 44, § 4; Shan., §§ 1066, 1067; Code 1932, §§ 1797, 1798; T.C.A. (orig. ed.), §§ 67-2308, 67-2309), concerning the district attorney general representing collectors, and his fee, was repealed by Acts 1984, ch. 832, § 36, effective July 1, 1984.

67-1-908. Remedy exclusive.

1. There shall be no other remedy in any case of the collection of revenue, or attempt to collect revenue illegally, or attempt to collect revenue in funds only receivable by the officer under the law, the same being other or different funds than such as the taxpayer may tender, or claim the right to pay, than that provided by this part.
2. Subsection (a) shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.

Acts 1873, ch. 44, § 2; Shan., § 1063; Code 1932, § 1794; T.C.A. (orig. ed.), § 67-2310; Acts 1984, ch. 972, § 19; 1986, ch. 749, § 16; 1987, ch. 92, § 6.

Cross-References. Division of claims and risk management, title 9, ch. 8, part 4.

Jurisdiction of Tennessee claims commission, § 9-8-307.

Taxpayer remedies for disputed taxes, title 67, ch. 1, part 18.

Textbooks. Tennessee Jurisprudence, 17 Tenn. Juris., Licenses, § 17.

Law Reviews.

Claims Against the State in Tennessee — The Board of Claims, 4 Vand. L. Rev. 875 (1951).

Cited: Bergeda v. State, 179 Tenn. 460, 167 S.W.2d 338, 1942 Tenn. LEXIS 43, 144 A.L.R. 696 (1942); Southern Coal Co. v. McCanless, 183 Tenn. 457, 192 S.W.2d 1003, 1946 Tenn. LEXIS 225 (1946); Seagle—Paddock Pools, Inc. v. Benson, 503 S.W.2d 93, 1973 Tenn. LEXIS 431 (Tenn. 1973); Independent Baptist Church v. Tennessee, 468 F. Supp. 71, 1978 U.S. Dist. LEXIS 14258 (E.D. Tenn. 1978); Goldsmith's Div. v. City of Memphis, 631 S.W.2d 396, 1982 Tenn. LEXIS 399 (Tenn. 1982); Volunteer Structures, Inc. v. Olsen, 640 S.W.2d 221, 1982 Tenn. LEXIS 346 (Tenn. 1982); Griffith Motors, Inc. v. King, 641 S.W.2d 200, 1982 Tenn. LEXIS 361 (Tenn. 1982); Carter v. Olsen, 660 S.W.2d 483, 1983 Tenn. LEXIS 732 (Tenn. 1983); Beare Co. v. Olsen, 711 S.W.2d 603, 1986 Tenn. LEXIS 663 (Tenn. 1986); Jack Daniel Distillery, Lem Motlow Prop., Inc. v. Olsen, 716 S.W.2d 496, 1986 Tenn. LEXIS 787 (Tenn. 1986); Angel v. Jackson, 724 S.W.2d 736, 1987 Tenn. LEXIS 822 (Tenn. 1987); Roberts v. Sullivan County (In re Penking Trust), 196 B.R. 389, 1996 Bankr. LEXIS 658 (Bankr. E.D. Tenn. 1996).

67-1-909. Writs to prevent collection of tax prohibited.

1. No writ for the prevention of the collection of any revenue claimed, or to hinder and delay the collection of revenue, shall by either injunction, supersedeas, prohibition, or any other writ or process whatsoever; but in all cases in which, for any reason, any person shall claim that the tax so collected was wrongfully or illegally collected, the remedy for the party shall be as provided in § 67-1-908, and in no other manner.
2. This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.

Acts 1873, ch. 44, § 2; Shan., § 1064; Code 1932, § 1795; T.C.A. (orig. ed.), § 67-2311; Acts 1986, ch. 749, § 17.

Cross-References. Division of claims and risk management, title 9, ch. 8, part 4.

Jurisdiction of Tennessee claims commission, § 9-8-307.

Taxpayer remedies for disputed taxes, title 67, ch. 1, part 18.

Textbooks. Gibson's Suits in Chancery (7th ed., Inman), § 587.

Tennessee Jurisprudence, 17 Tenn. Juris., Licenses, § 17; 23 Tenn. Juris., Taxation, § 53.

Law Reviews.

Preferences, Priorities, and Powers of the State in the Collection of Delinquent Revenue: Tennessee's Tax Enforcement Procedures Act (Donald J. Serkin), 8 Mem. St. U.L. Rev. 707 (1978).

Cited: Taylor v. Louisville & N. R. Co., 88 F. 350, 1898 U.S. App. LEXIS 2089 (6th Cir. 1898); Bergeda v. State, 179 Tenn. 460, 167 S.W.2d 338, 1942 Tenn. LEXIS 43, 144 A.L.R. 696 (1942); Southern Coal Co. v. McCanless, 183 Tenn. 457, 192 S.W.2d 1003, 1946 Tenn. LEXIS 225 (1946); Seagle—Paddock Pools, Inc. v. Benson, 503 S.W.2d 93, 1973 Tenn. LEXIS 431 (Tenn. 1973); Independent Baptist Church v. Tennessee, 468 F. Supp. 71, 1978 U.S. Dist. LEXIS 14258 (E.D. Tenn. 1978); Goldsmith's Div. v. City of Memphis, 631 S.W.2d 396, 1982 Tenn. LEXIS 399 (Tenn. 1982); Volunteer Structures, Inc. v. Olsen, 640 S.W.2d 221, 1982 Tenn. LEXIS 346 (Tenn. 1982); Griffith Motors, Inc. v. King, 641 S.W.2d 200, 1982 Tenn. LEXIS 361 (Tenn. 1982); Aluminum Co. of America v. Celauro, 762 S.W.2d 107, 1988 Tenn. LEXIS 198 (Tenn. 1988).

67-1-910. Refusal of unrecognized money.

Nothing in this part shall be construed to subject any officer of the state to any suit for a refusal on the officer's part to accept, in payment of revenue of the state, any kind or description of funds or securities or papers other than such as the officer may be authorized and required to receive for the time being by law.

Acts 1873, ch. 44, § 5; Shan., § 1068; Code 1932, § 1799; T.C.A. (orig. ed.), § 67-2312.

Cross-References. Types of money receivable, § 67-1-704.

Cited: Volunteer Structures, Inc. v. Olsen, 640 S.W.2d 221, 1982 Tenn. LEXIS 346 (Tenn. 1982); Carter v. Olsen, 660 S.W.2d 483, 1983 Tenn. LEXIS 732 (Tenn. 1983).

67-1-911. Provisions applicable to municipal taxes.

1. Sections §§ 67-1-901 — 67-1-905 and 67-1-908 — 67-1-910 apply to the recovery of all taxes collected by any of the municipalities of this state.
2. In order to carry out the legislative intent that all of such sections, which now apply to the recovery of state taxes erroneously paid, be conformed to apply also to the recovery of taxes erroneously paid to municipalities, the following provisions are added:
   1. The municipal officer collecting any municipal taxes paid under protest shall pay such revenue into the municipal treasury and, at the time of payment, shall give notice to the mayor and board of commissioners or other governing body of such municipality that the taxes were paid under protest;
   2. If it be finally determined by any court having jurisdiction of any suit brought within thirty (30) days after such payment under protest against the municipality to recover such taxes that the taxes were wrongfully collected as not being due from the party to the municipality, the municipality shall refund such taxes with such interest as the court may determine to be proper, not exceeding the legal rate, and shall pay the costs of the cause; and
   3. The city attorney or other legal officer of such municipality shall conduct the defense of such suit.

Acts 1959, ch. 324, § 1; T.C.A., § 67-2313.

Cross-References. Applicability to metropolitan government areas, § 7-4-108.

Textbooks. Tennessee Jurisprudence, 19 Tenn. Juris., Municipal Corporations, § 95.

Law Reviews.

Recovering Erroneously Paid Property Taxes in Tennessee: An Epic Journey, 10 Mem. St. U.L. Rev. 279 (1980).

Cited: Woods v. Equity Servs., Inc., 536 S.W.2d 333, 1976 Tenn. LEXIS 626 (Tenn. 1976); McDowell Dev. Corp. v. Ferguson, 579 S.W.2d 863, 1978 Tenn. App. LEXIS 341 (Tenn. Ct. App. 1978); Goldsmith's Div. v. City of Memphis, 631 S.W.2d 396, 1982 Tenn. LEXIS 399 (Tenn. 1982); Lebanon Liquors v. City of Lebanon, 885 S.W.2d 63, 1994 Tenn. App. LEXIS 82 (Tenn. Ct. App. 1994); Bellsouth Adver. & Publ. Corp. v. Chumley, 308 S.W.3d 350, 2009 Tenn. App. LEXIS 576 (Tenn. Ct. App. Aug. 26, 2009).

67-1-912. Provisions applicable to county taxes.

1. Sections 67-1-901 — 67-1-905 and 67-1-908 — 67-1-910 apply to the recovery of all taxes collected by any of the counties of this state.
2. 1. The county officer collecting any county taxes paid under protest shall pay such revenue into the county treasury and, at the time of payment, shall give notice to the county mayor and board of commissioners, or other governing body of a county, that the same were paid under protest.
   2. If it be finally determined by any court having jurisdiction of any suit brought within six (6) months after such payment under protest against the county to recover such taxes that the same were wrongfully collected, as not being due from a party to the county, the county shall refund such taxes with such interest as the court may determine to be proper, not exceeding the legal rate, and shall pay the costs of the cause.

Acts 1981, ch. 274, § 1; T.C.A., § 67-2314; Acts 2003, ch. 90, § 2.

Compiler's Notes. Acts 2003, ch. 90, § 2, directed the code commission to change all references from “county executive” to “county mayor” and to include all such changes in supplements and replacement volumes for the Tennessee Code Annotated.

Cited: Carter v. Olsen, 660 S.W.2d 483, 1983 Tenn. LEXIS 732 (Tenn. 1983).

Part 10
Back Assessment and Reassessment Generally

67-3-901. Gasoline tax — Distribution of receipts — Expenses of administration — Utility relocation loan program.

1. The commissioner shall apportion for distribution all of the taxes collected pursuant to § 67-3-201, and shall inform the department of finance and administration as to the proper amounts of all distributions to be made from the taxes.
2. Revenues from the tax imposed by § 67-3-201 shall be apportioned for distribution in the following order:
   1. Amounts required to be paid to the debt service fund pursuant to title 9, chapter 9;
   2. Of the amounts designated in subdivisions (b)(2)-(5) for distribution to the counties, cities and highway fund, one percent (1%) shall be subtracted from the amount designated for cities, one percent (1%) shall be subtracted from the amount designated for counties, and two percent (2%) shall be subtracted from the amount designated for the highway fund for distribution to the general fund for expenses of administration prior to the distribution of the funds to the cities, counties or highway fund;
   3. Twenty-eight and sixty-eight hundredths percent (28.68%) of total taxes collected to the various counties of the state on the basis set out in § 54-4-103;
   4. Fourteen and thirty-eight hundredths percent (14.38%) of total taxes collected to the various municipalities, as defined by § 54-4-201, on the basis set out at § 54-4-203; and
   5. Any funds remaining after the distributions set out in subdivisions (b)(1)-(4) to the highway fund. There shall be accumulated and set apart within the fund such amounts as required, not to exceed one million five hundred thousand dollars ($1,500,000) during each of four (4) succeeding fiscal years, which shall be available for carrying out the utility relocation loan program, established in subsection (j).
3. Revenues from the increases in taxes imposed by chapter 49 of the Acts of 1985, and chapter 454 of the Acts of 1985, effective 1985, shall be distributed in accordance with the following formula:
   1. Two cents (2¢) of such revenues shall be apportioned pursuant to subsection (b); and
   2. One cent (1¢) of such revenues shall be apportioned as follows:
      1. Of such amount designated in subdivisions (c)(2)(B) and (C) for distribution to the counties and cities, one percent (1%) shall be subtracted from the amount designated for cities and one percent (1%) shall be subtracted from the amount designated for counties for distribution to the general fund for expenses of administration prior to the distribution of the funds to the cities or counties;
      2. Sixty-six and two-thirds percent (662/3%) of such revenues collected to the various counties of the state on the basis set out in § 54-4-103; and
      3. Thirty-three and one-third percent (331/3%) of such revenues collected to the various municipalities, as defined by § 54-4-201, on the basis set out in § 54-4-203.
4. Notwithstanding any law to the contrary, a county shall be eligible to receive those revenues to be distributed directly to it from the tax increases imposed by chapter 419 of the Acts of 1985, and chapter 454 of the Acts of 1985, effective 1985, only if it appropriates and allocates funds for road purposes from local revenue sources in an amount not less than the average of the five (5) preceding fiscal years, except bond issues and federal revenue sharing proceeds shall be excluded from the five (5) year average computation. If a county fails after July 1, 1985, to so appropriate and allocate at least such average amount for road purposes, then the amount of revenues that would otherwise be allocable to such county from the revenues derived by former §§ 67-3-603 and 67-3-604 as those statutes existed on July 1, 1985, shall be reduced by the amount of the decrease below such average. The amount of such funds not allocated to such county because of such decrease shall be allocated to the state highway fund, to be used by the department of transportation for the improvement of state highways in such county, and such state funds shall be in addition to the funds otherwise allocated for improvements in such county in that fiscal year.
5. Funds apportioned to counties under chapter 419 of the Acts of 1985 shall be used for resurfacing and upgrading county roads, including the paving of gravel roads. Any expenditure for equipment shall be approved by a two-thirds (2/3) vote of the county legislative body, prior to purchase.
6. Revenues from the increases in taxes imposed by former §§ 67-3-603 and 67-3-604 as those statutes existed on June 1, 1986, shall be distributed and allocated as follows:
   1. Revenue from the first three cents (3¢) per gallon of such increases in taxes shall be apportioned as follows:
      1. Amounts required to be paid to the debt service fund pursuant to title 9, chapter 9;
      2. Three million dollars ($3,000,000) per annum, beginning on July 1, 1986, to the highway fund for the use and benefit of certain mass transit projects; and
      3. All other amounts to the highway fund to be used for accelerating the resurfacing of the state system of highways in order to establish a twelve-year cycle of resurfacing with implementation beginning in 1986 and being completed by 1998, and for new construction in the primary system of highways over the period from 1986 to 1999; and
   2. Revenue from one cent (1¢) of such increases in taxes shall be apportioned as follows:
      1. Of such amount designated hereafter for distribution to counties and cities, one percent (1%) shall be subtracted from the amount designated for counties, and one percent (1%) shall be subtracted from the amount designated for cities for distribution to the general fund for expenses of administration prior to the distribution of the funds to the counties or cities;
      2. Sixty-six and two-thirds percent (662/3%) of such revenues collected to the various counties of the state on the basis set out in § 54-4-103; and
      3. Thirty-three and one-third percent (331/3%) of such revenues collected to the various municipalities, as defined by § 54-4-201, on the basis set out in § 54-4-203.
7. Prior to the apportionment set out in subsections (b), (c), (d) and (f), there shall be apportioned for distribution to the wildlife resources fund an amount equal to five thousand three hundred forty-four ten-thousandths of one percent (0.5344%) of the taxes collected under § 67-3-201, exclusive of tax revenues resulting from the three cents (3¢) per gallon gasoline tax increase imposed by chapter 46 of the Public Acts of 1989 and all tax revenues resulting from the gasoline tax increase imposed by chapter 181 of the Public Acts of 2017.
8. All revenues and investment income derived from the increase in the gasoline tax rate imposed by chapter 46 of the Acts of 1989, shall be placed in the state highway fund, and shall not be subject to the apportionment and distribution provisions of subsection (b).
9. Revenues from the one cent (1¢) increase in taxes, from nineteen cents (19¢) to twenty cents (20¢), imposed by former §§ 67-3-1703 and 67-3-1704, as those statutes existed under prior Tennessee law immediately after chapter 241 of the Acts 1989 became effective, shall be apportioned as provided in subdivision (f)(2).
10. 1. From the amounts accumulated and set apart pursuant to subdivision (b)(5), there is established a “utility relocation loan program” for loan financing of all costs incurred by any county, town, city, metropolitan government, utility district, authority or not-for-profit business organizations empowered to provide utility services that provide utility services to customers related to relocating, moving or re-installing their utility facilities, without any additions to their utility facilities, when located within rights-of-way of highways on the system of state highways and required because of highway construction projects administered by the department of transportation.
    2. The utility management review board shall review applications for utility relocation loans. Only applicants that meet all of the following criteria may be recommended to the state funding board for loans:
       1. Are obligated to relocate, move or re-install its utilities due to a state highway project;
       2. Have been otherwise unable to obtain financing for such relocation at a reasonable cost on reasonable terms;
       3. Have established fees and charges for services of the utility to be effective immediately or over time sufficient to provide assurance of financial stability, and to agree to adjust such fees and charges periodically to ensure timely payment of loan payments and costs of operation of the system; and
       4. Have covenanted to take such actions necessary to be able to pay all loan payments when due.
    3. As part of its recommendation, the utility management review board shall recommend an estimated amount of the loan and an interest rate for the loan, utilizing an economic index based upon factors that include, but are not limited to, per capita incomes and property values of the applicant. Applicants falling within the lower economic scale on the index shall be eligible for lower interest rates. Loans may be recommended at no interest for terms of five (5) years or less. In determining its recommendations, the board may use any index or regulations promulgated pursuant to § 68-221-1005(b).
    4. The state funding board is empowered to make and administer loans from the funds and may establish such terms as it determines to be appropriate to carry out the terms of this subsection (j), subject to the following:
       1. Loans shall be for a term of fifteen (15) years or less, not to exceed the useful life of the relocated utilities, with no prepayment penalties;
       2. Loans shall be subject to such other terms, not inconsistent with the foregoing, as the board determines to be appropriate; and
       3. Prior to the start of each fiscal year, the secretary of the state funding board shall certify to the commissioner of finance and administration and the commissioner of transportation, the uncommitted balance in the loan program as of the start of the next fiscal year.
    5. This subsection (j) shall not be construed to be an appropriation of funds and no funds shall be obligated or expended pursuant to this subsection (j), unless such funds are specifically appropriated through the department of transportation or as a specific amendment by the general appropriations act.
11. Notwithstanding § 54-2-103 or any other law to the contrary, a percentage of funds collected and allocated to the state highway fund shall be deposited in the general fund as follows:
    1. If the statute allocating funds to the state highway fund earmarks two percent (2%) or more of the revenue collected for the general fund, no additional allocation to the general fund shall be made;
    2. If the statute allocating funds to the state highway fund earmarks less than two percent (2%) of the revenue collected for the general fund, an amount equal to the amount necessary when added to the statutory earmark, if any, equals two percent (2%) of the revenue collected shall be earmarked for the general fund;
    3. If the additional revenues earmarked for the general fund as provided in subdivision (k)(2) are less than seven million dollars ($7,000,000) in the fiscal year ending June 30, 2001, and in subsequent fiscal years, the earmark for the general fund from the gasoline tax imposed under § 67-3-201 shall be increased in an amount sufficient to provide that the total amount earmarked for the general fund as provided in subdivision (k)(2) and this subdivision (k)(3) shall be seven million dollars ($7,000,000) in the fiscal year ending June 30, 2001, and in subsequent fiscal years;
    4. The allocation of funds as provided in this subsection (k) shall not have an impact on any scheduled or ongoing construction projects;
    5. The department of transportation shall submit any proposal for apportionment of costs resulting from the general fund allocation in this subsection (k) to the state building commission for approval prior to implementing such proposal, including, but not limited to, the programs and projects to be affected and the amount proposed to be allocated to each such program or project;
    6. Except as provided in subdivision (k)(4), it is the legislative intent that the effect of this subsection (k) be allocated on a pro rata basis to any affected program or project; and
    7. This subsection (k) shall not apply to revenues generated under § 67-3-201 from the increase in the tax imposed by chapter 181 of the Public Acts of 2017.
12. Revenues derived under § 67-3-201 from the increase in taxes imposed by chapter 181 of the Public Acts of 2017 shall be apportioned and distributed in the following manner:
    1. Twenty-five and four-tenths percent (25.4%) to the various counties of the state on the basis set forth in § 54-4-103;
    2. Twelve and seven-tenths percent (12.7%) to the various municipalities, as defined by § 54-4-201, on the basis set forth in § 54-4-203; and
    3. Sixty-one and nine-tenths percent (61.9%) to the highway fund.
13. Notwithstanding any law to the contrary, a county shall be eligible to receive those revenues to be distributed directly to it from the increase in taxes imposed by chapter 181 of the Public Acts of 2017 only if it appropriates and allocates funds for road purposes from local revenue sources in an amount not less than the average of the five (5) preceding fiscal years, except bond issues and federal revenue sharing proceeds shall be excluded from the five-year average computation. If a county fails after July 1, 2017, to so appropriate and allocate at least such average amount for road purposes, then the amount of revenues that would otherwise be allocable to such county under this section shall be reduced by the amount of the decrease below such average. The amount of such funds not allocated to such county because of such decrease shall be allocated to the state highway fund, to be used by the department of transportation for the improvement of state highways in such county, and such state funds shall be in addition to the funds otherwise allocated for improvements in such county in that fiscal year.

Acts 1997, ch. 316, § 1; 1999, ch. 450, § 6; 2000, ch. 654, § 1; 2000, ch. 983, § 4; 2001, ch. 448, § 2; T.C.A., § 67-3-2001; Acts 2017, ch. 181, §§ 19, 20; 2017, ch. 478, §§ 1, 2.

Compiler's Notes. Former title 67, ch. 3, parts 12-24 were transferred to title 67, ch. 3, parts 1-13 in 2003. See the parallel reference table for former and new section locations in § 67-3-101.

Former §§ 67-3-1703 and 67-3-1704 were transferred to §§ 67-3-603 and 67-3-604, respectively, in 2003.

Acts 2017, ch. 181, § 1 provided that the act, which amended this section, shall be known and may be cited as the “Improving Manufacturing, Public Roads and Opportunities for a Vibrant Economy (IMPROVE) Act” or the “2017 Tax Cut Act.”

Amendments. The 2017 amendment by ch. 181 added (k)(7), (l ) and  (m).

The 2017 amendment by ch. 478 substituted “Twenty-eight and sixty-eight hundredths percent (28.68%)” for “Twenty-eight and six-tenths percent (28.6%)” in (b)(3); substituted “Fourteen and thirty-eight hundredths percent (14.38%)” for “Fourteen and three-tenths percent (14.3%)” in (b)(4); and in (g), deleted “, for use exclusively in the administration of the Boating Safety Act of 1965, compiled in title 69, chapter 9, part 2,” preceding “an amount”, substituted “five thousand three hundred forty-four ten-thousandths of one percent (0.5344%)” for “one thousand seventy-four ten thousandths of one percent (0.1074%)” following “equal to”, and substituted “Public Acts of 1989 and all tax revenues resulting from the gasoline tax increase imposed by chapter 181 of the Public Acts of 2017” for “Acts of 1989” at the end.

Effective Dates. Acts 2017, ch. 181, § 38. July 1, 2017.

Acts 2017, ch. 478, § 3. July 1, 2017.

Attorney General Opinions. The state can probably continue to distribute state-shared taxes even if the general assembly does not enact a general appropriations act, OAG 00-083 (5/4/00).

Allocating a portion of the state gasoline tax revenue to a private property owners association for the purpose of maintaining private roads that are open to travel by the general public is constitutionally permissible.  OAG 13-32, 2013 Tenn. AG LEXIS 33 (4/24/13).

Collateral References. Taxation 371

67-3-902. Investment of idle funds from 1986 gasoline tax increases.

All funds from the increase in taxes imposed by chapter 931 of the Acts of 1986, and allocated to the state highway fund shall be placed in a separate account and, to the extent not required for the projects provided for in chapter 931 of the Acts of 1986, shall be invested pursuant to § 9-4-603, with the investment income credited to the highway fund.

Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2002.

Compiler's Notes. Former title 67, ch. 3, parts 12-24 were transferred to title 67, ch. 3, parts 1-13 in 2003. See the parallel reference table for former and new section locations in § 67-3-101.

67-3-903. Specific highway projects benefited by 1986 gasoline tax increases.

1. During the 1986-1987 fiscal year, the funds generated under chapter 931 of the Acts of 1986, shall be used only for the projects specified in the March 25, 1986, Proposed Fiscal Year 1986-1987 Transportation Improvement Plan and Additional Construction Projects, and those additional projects listed in chapter 931 of the Acts of 1986. No projects shall be deleted from this plan without the approval of the speaker of the house of representatives and the speaker of the senate. Additional projects shall include the following:
   1. There shall be included in the Cannon County SR-1 (US-70S) SR-64 to Woodbury bridge construction project described therein the widening of SR-1 to four (4) lanes from Woodbury to the Rutherford County line, and in the Smith County SR-25 Carthage bypass right-of-way project described therein necessary bridge design;
   2. There shall be included a highway from Columbia, in Maury County, to the intersection of Law Road and Interstate 40 at Exit 140 in Henderson County, this highway to provide access through the counties of Maury, Lewis, Perry, Decatur, and Henderson, among others, and to the cities of Hohenwald, Linden, Parsons, and Lexington, among others; and
   3. There shall be included the reconstruction of Old Hickory Boulevard (State Highway 251) to four (4) lanes from U.S. Highway 70S to U.S. Highway 70N near Interstate Route 40.
2. 1. 1. The projects listed in the memorandum dated April 1, 1986, from Commissioner Dale Kelley to Senator Henry, Senator Darnell, Representative Bragg and Representative Robinson shall constitute and comprise the projects to be completed no later than the end of the 1998-1999 fiscal year, and the provisions of such memorandum are hereby incorporated herein by reference. No project shall be deleted or changed from such memorandum without the approval of the speaker of the house of representatives and the speaker of the senate.
      2. The reference in such memorandum on page 2 of 2, headed BICENTENNIAL PARKWAY SPECIFIC DESCRIPTIONS, shall include after the language “Interstate 155 Extension” the following: on a route to be determined by the commissioner of transportation after public hearings and feasibility studies through either Dyer, Gibson and Madison counties or through Dyer, Crockett and Madison counties.
   2. Additional projects shall include:
      1. The reconstruction of Highway 61 to four (4) lanes from Clinton to Oak Ridge;
      2. Preplanning of the reconstruction of Highway 46 from Highway 149 to Dickson;
      3. Improvement of the Austin Peay Highway in Shelby County north from I-240 North at an estimated cost of four million three hundred thousand dollars ($4,300,000); and
      4. The widening to four (4) lanes of Highway 12 from Ashland City to Clarksville Highway in Davidson County.
3. Nothing in this section shall be interpreted or construed to place any roadway which is the subject of chapter 931 of the Acts of 1986, under the Scenic Highway Act of 1971, compiled in title 54, chapter 17, part 1, or the Tennessee Parkway System Act, complied in title 54, chapter 17, part 2.
4. In addition to the projects listed in the “Accelerated Primary Highway Plan” in the memorandum dated April 1, 1986, from Commissioner Dale Kelley to Senator Henry, Senator Darnell, Representative Bragg and Representative Robinson, there is added a project in Memphis described as: The reconstruction of U.S. Route 61, South Third Street, from Shelby Drive to Mitchell Road to provide six (6) traffic lanes.
5. The commissioner of transportation may consider a northern route to complement the Bicentennial Parkway project known as Interstate 840. Counties which may be considered by the commissioner for the northern route are Wilson, Montgomery, Robertson, Cheatham, Dickson and Sumner. During the 1993-1994 fiscal year, location and environmental studies shall be undertaken. The commissioner may consider funding sources from all revenues allocated to the department of transportation for highway purposes.

Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2003.

Compiler's Notes. Former title 67, ch. 3, parts 12-24 were transferred to title 67, ch. 3, parts 1-13 in 2003. See the parallel reference table for former and new section locations in § 67-3-101.

Cited: Southwest Williamson County Community Ass'n v. Slater, 243 F.3d 270, 2001 FED App. 70P, 2001 U.S. App. LEXIS 3846 (6th Cir. 2001).

67-3-904. Petroleum products tax increases — Participation of disadvantaged or women business enterprises in construction.

1. 1. The department of transportation shall make good faith efforts to obtain participation of either disadvantaged business enterprises or women business enterprises, as such enterprises may be defined by the commissioner of transportation through regulations which the commissioner is authorized to promulgate, in the amount approximating ten percent (10%) of the revenues that are distributed to the state highway fund from the petroleum products tax increases authorized by chapter 46 of the Acts of 1989, and that are let to contract.
   2. With respect to projects funded wholly or in part with state funds, the department shall make good faith efforts to obtain participation of either disadvantaged business enterprises or women business enterprises, as such enterprises may be defined by the commissioner through regulations that the commissioner is authorized to promulgate, in the amount approximating seven percent (7%) of the revenues that are distributed to the state highway fund from the petroleum products tax increases, effective 1986, and that are let to contract.
2. As a condition of disbursement of the funds raised by chapter 241 of the Acts of 1989, any local government receiving such funds shall agree to make good faith efforts to obtain participation of either disadvantaged business enterprises or women business enterprises, as such enterprises may be defined by the commissioner through regulations which the commissioner is hereby authorized to promulgate, in the amount approximating ten percent (10%) of the revenues which are distributed to such governments from the petroleum products tax increases authorized by chapter 241 of the Acts of 1989, and which are let to contract.

Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2004.

Compiler's Notes. Former title 67, ch. 3, parts 12-24 were transferred to title 67, ch. 3, parts 1-13 in 2003. See the parallel reference table for former and new section locations in § 67-3-101.

67-3-905. Diesel tax, compressed natural gas, and prepaid user diesel tax — Allocation of proceeds.

1. The tax imposed pursuant to §§ 67-3-202, 67-3-1113, and 67-3-1309, shall be allocated and distributed in the following order and manner:
   1. One and sixty-two hundredths percent (1.62%) to the general fund;
   2. Twenty-four and seventy-five hundredths percent (24.75%) to the counties of the state to become a part of the county highway fund in the following manner:
      1. Fifty percent (50%) equally among all counties;
      2. Twenty-five percent (25%) on the basis of population; and
      3. Twenty-five percent (25%) on the basis of area;
   3. Twelve and thirty-eight hundredths percent (12.38%) to municipalities, as defined in § 54-4-201, on the basis set out as § 54-4-203; and
   4. Sixty-one and twenty-five hundredths percent (61.25%) to the highway fund.
2. Revenues from the increases in taxes imposed by chapter 931 of the Acts of 1986, shall be distributed and allocated as follows:
   1. Amounts required to be paid to the debt service fund pursuant to title 9, chapter 9; and
   2. All other amounts to the highway fund to be used for accelerating the resurfacing of the state system of highways in order to establish a twelve-year cycle of resurfacing within the period between 1986 and 1998; and for new construction in the primary system of highways over the period from 1986 to 1999.
3. All revenues and investment income derived from the increase in the motor vehicle fuel use tax imposed by chapter 46 of the Acts of 1989 shall be placed in the state highway fund, and shall not be subject to the apportionment and distribution provisions of subsections (a) and (b).
4. Revenue from the one cent (1¢) increase from sixteen cents (16¢) to seventeen cents (17¢) in the tax imposed by chapter 241 of the Acts of 1989, effective April 1, 1990, and all investment income derived therefrom, shall be placed in the state highway fund and shall not be subject to the apportionment and distribution provisions of subsections (a) and (b).
5. Revenues derived under § 67-3-202 from the increase in taxes imposed by chapter 181 of the Public Acts of 2017 shall be apportioned and distributed in the following manner:
   1. Seventeen and five-tenths percent (17.5%) to the various counties of the state on the basis set forth in § 54-4-103;
   2. Eight and eight-tenths percent (8.8%) to the various municipalities, as defined by § 54-4-201, on the basis set forth in § 54-4-203; and
   3. Seventy-three and seven-tenths percent (73.7%) to the highway fund.
6. Revenues derived under § 67-3-1113 from the increase in taxes imposed by chapter 181 of the Public Acts of 2017 shall be distributed to the highway fund.

Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2005; Acts 2017, ch. 181, § 21.

Compiler's Notes. Former title 67, ch. 3, parts 12-24 were transferred to title 67, ch. 3, parts 1-13 in 2003. See the parallel reference table for former and new section locations in § 67-3-101.

Acts 2017, ch. 181, § 1 provided that the act, which amended this section, shall be known and may be cited as the “Improving Manufacturing, Public Roads and Opportunities for a Vibrant Economy (IMPROVE) Act” or the “2017 Tax Cut Act.”

For tables of population of Tennessee municipalities, and for U.S. decennial populations of Tennessee counties, see Volume 13 and its supplement.

Amendments. The 2017 amendment added (e) and (f).

Effective Dates. Acts 2017, ch. 181, § 38. July 1, 2017.

67-3-906. Special privilege tax and export tax — Disposition of tax proceeds.

1. Ninety-eight percent (98%) of the proceeds from the collection of the taxes imposed by §§ 67-3-203 and 67-3-205 shall be allocated to and deposited in the highway fund and two percent (2%) of the proceeds in the general fund for administrative purposes.
2. 1. From the actual proceeds of the taxes, there is established a local government fund in the actual amount of twelve million seventeen thousand dollars ($12,017,000) which shall be distributed to the counties and cities monthly.
   2. The local government fund shall be used solely for county roads and city streets.
   3. From the local government fund, a monthly sum of three hundred eighty-one thousand five hundred eighty-three dollars ($381,583) shall be distributed to county highway departments on the basis of county population, and the monthly sum of six hundred nineteen thousand eight hundred thirty-three dollars ($619,833) shall be distributed to cities on the basis of city population.
   4. Before distributing moneys to cities from the proceeds of the taxes imposed by §§ 67-3-203 and 67-3-205 as provided in this subsection (b), the commissioner of finance and administration shall deduct from the cities' share of the local government fund the sum of ten thousand dollars ($10,000) per month, which shall be allocated to the University of Tennessee for the Center for Government Training for the purpose of supporting in-service training for local government officials and employees.

Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2006.

Compiler's Notes. Former title 67, ch. 3, parts 12-24 were transferred to title 67, ch. 3, parts 1-13 in 2003. See the parallel reference table for former and new section locations in § 67-3-101.

For tables of population of Tennessee municipalities, and for U.S. decennial populations of Tennessee counties, see Volume 13 and its supplement.

67-3-907. Environmental assurance fee — Disposition of fee proceeds.

1. The environmental assurance fee levied and collected pursuant to §§ 67-3-204 and 68-215-110 shall be collected by the department as provided in this chapter, except that the fees collected shall be for the underground storage tanks and solid waste disposal control board, as provided in title 68, chapter 215.
2. Any conflicts in the statutes as to the collection of the environmental assurance fee levied in title 68, chapter 215, shall be resolved in favor of this chapter, so as to avoid inconsistency and duplication in the administration of the various statutes which govern the environmental assurance fee.

Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2007.

Compiler's Notes. Former title 67, ch. 3, parts 12-24 were transferred to title 67, ch. 3, parts 1-13 in 2003. See the parallel reference table for former and new section locations in § 67-3-101.

Acts 2012, ch. 986, § 34 substituted “underground storage tanks and solid waste disposal control board” for “petroleum underground storage tank board”.

67-3-908. Liquified gas — Distribution of tax.

1. The tax imposed by chapter 203 of the Acts of 1983 shall be distributed as follows:
   1. One and fifty-eight hundredths percent (1.58%) to the general fund;
   2. Twenty-eight and twenty-eight hundredths percent (28.28%) to the counties to become a part of the county highway fund in the following manner:
      1. Fifty percent (50%) equally among all counties;
      2. Twenty-five percent (25%) on the basis of population; and
      3. Twenty-five percent (25%) on the basis of area;
   3. Fourteen and fourteen hundredths percent (14.14%) to municipalities, as defined in § 54-4-201, on the basis set out in § 54-4-203; and
   4. Fifty-six percent (56%) to the highway fund.
2. Revenues from the increases in taxes imposed by chapter 931 of the Acts of 1986, shall be distributed and allocated as follows:
   1. Revenue from the first three cents (3¢) per gallon of such increases in taxes shall be apportioned as follows:
      1. Amounts required to be paid to the debt service fund pursuant to title 9, chapter 9; and
      2. All other amounts to the highway fund to be used for accelerating the resurfacing of the state system of highways in order to establish a cycle of resurfacing during the period from 1986 to 1998; and for new construction in the primary system of highways; and
   2. Revenue from one cent (1¢) of such increases in taxes shall be apportioned as follows:
      1. Of such amount designated in subdivisions (b)(2)(B) and (C) for distribution to counties and cities, one percent (1%) shall be subtracted from the amount designated for counties and one percent (1%) shall be subtracted from the amount designated for cities for distribution to the general fund for expenses of administration prior to the distribution of the funds to the counties or cities;
      2. Sixty-six and two-thirds percent (662/3%) of such revenues collected to the various counties of the state on the basis set out in § 54-4-103; and
      3. Thirty-three and one-third percent (331/3%) of such revenues collected to the various municipalities, as defined by § 54-4-201, on the basis set out in § 54-4-203.
3. All revenues and investment income derived from the increase in the liquified gas tax imposed by chapter 46 of the Acts of 1989 shall be placed in the state highway fund, and shall not be subject to the apportionment and distribution provisions of subsections (a) and (b).
4. Revenues derived under § 67-3-1102 from the increase in taxes imposed by chapter 181 of the Public Acts of 2017 shall be distributed to the highway fund.

Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2008; Acts 2017, ch. 181, § 22.

Compiler's Notes. Former title 67, ch. 3, parts 12-24 were transferred to title 67, ch. 3, parts 1-13 in 2003. See the parallel reference table for former and new section locations in § 67-3-101.

Acts 2017, ch. 181, § 1 provided that the act, which amended this section, shall be known and may be cited as the “Improving Manufacturing, Public Roads and Opportunities for a Vibrant Economy (IMPROVE) Act” or the “2017 Tax Cut Act.”

For tables of population of Tennessee municipalities, and for U.S. decennial populations of Tennessee counties, see Volume 13 and its supplement.

Amendments. The 2017 amendment added (d).

Effective Dates. Acts 2017, ch. 181, § 38. July 1, 2017.

67-3-909. Commissioner's duty — Receipts and disbursals.

The commissioner shall collect all taxes and fees accruing under this chapter and pay them to the state treasurer.

Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2009.

Compiler's Notes. Former title 67, ch. 3, parts 12-24 were transferred to title 67, ch. 3, parts 1-13 in 2003. See the parallel reference table for former and new section locations in § 67-3-101.

67-3-910. Federal reservations — Application of petroleum products and alternative fuels taxes.

1. Under the terms of the cession of jurisdiction to the United States by this state, the right is reserved to this state to tax sales of and privileges of dealing in petroleum products and alternative fuels used in the operation of motor vehicles within the limits of the Great Smoky Mountains National Park that is within the boundaries of this state.
2. The right is reserved to this state to tax sales of and privileges of dealing in petroleum products and alternative fuels in operation of motor vehicles within limits of any reservation or preserve within the boundaries of this state.

Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2010.

Compiler's Notes. Former title 67, ch. 3, parts 12-24 were transferred to title 67, ch. 3, parts 1-13 in 2003. See the parallel reference table for former and new section locations in § 67-3-101.

67-3-911. Lists — Furnishing by the commissioner.

A current list of licensees, with applicable federal employer identification numbers, shall be provided to all licensees, as is deemed necessary by the commissioner. Disclosure of this information by the commissioner shall not constitute a violation of any confidentiality requirement imposed by chapter 1, part 17 of this title.

Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2011.

Compiler's Notes. Former title 67, ch. 3, parts 12-24 were transferred to title 67, ch. 3, parts 1-13 in 2003. See the parallel reference table for former and new section locations in § 67-3-101.

Cross-References. Confidentiality of public records, § 10-7-504.

67-3-912. Use of funds generated by 2017 increases.

1. It is the intent of the general assembly that all revenues derived from the increased taxes and fees imposed by chapter 181 of the Public Acts of 2017 on petroleum products and alternative fuels under this chapter and motor vehicle registration under title 55, chapter 4, shall be used to:
   1. Maintain roads and bridges on the state highway system, including the interstate highway system;
   2. Support economic development and promote the professional development needs of women and minorities through the construction of transportation facilities in accordance with the State Industrial Access Act, compiled in title 54, chapter 5, part 4, and the Local Interstate and Fully Controlled Access Highway Connector Act, compiled in title 54, chapter 5, part 5;
   3. Maintain public roads and bridges within the boundaries of parks, as defined by § 11-3-101, administered by the department of environment and conservation;
   4. Support local government investment in transit programs to improve regional transit services across the state and help manage congestion along major highways;
   5. Assist rural transit providers in improving the efficiency of demand response services;
   6. Support projects and programs identified in the department of transportation's annual transportation improvement program submitted to the general assembly in support of the department's annual budget and as approved in the annual appropriations acts; and
   7. Fund the development and construction of the projects listed in subsection (b).
2. The projects to be developed and constructed in accordance with this section are identified by county, route number, project description, and project location, including beginning log mile (LM) where applicable, as follows:
   1. Anderson County, Route 04365, Briar Cliff Avenue bridge over branch, LM 1.470;
   2. Anderson County, Route 0A276, Old State Circle bridge over Bull Run Creek, LM 0.390;
   3. Anderson County, Route 0A460, Meadow Street bridge over Right Fork Coal Creek, LM 0.108;
   4. Anderson County, I-75, ITS instrumentation at SR-61 (Andersonville Highway, Exit 122) interchange;
   5. Anderson County, SR-170, from SR-9/US-25W (Clinton Highway) to SR-62 (Oak Ridge Highway);
   6. Anderson County, SR-61, State Highway 61 bridge over Brushy Creek, LM 3.980;
   7. Anderson County, US-25W (SR-9), bridge over Bull Run Creek, LM 16.100;
   8. Bedford County, Route 0A048, Roy Moore Road bridge over North Fork Creek, LM 0.379;
   9. Bedford County, Route 0A122, Gregory Mill Road bridge over Fall Creek, LM 0.892;
   10. Bedford County, Route 0A170, Kellertown Road bridge over Straight Creek, LM 0.713;
   11. Bedford County, Route 0A233, Rowesville Church Road bridge over Shippman Creek, LM 0.065;
   12. Bedford County, Route 0A390, Fosterville Road bridge over Bell Buckle Creek, LM 2.019;
   13. Bedford County, Route 0A468, Horse Mountain Road bridge over Pannell Creek, LM 4.404;
   14. Bedford County, Route 0A664, Old Highway 64 bridge over Stokes Branch, LM 0.113;
   15. Bedford County, SR-269, Normandy to Tullahoma Road bridge over Carr Branch, LM 18.960;
   16. Bedford County, SR-437, (Shelbyville Bypass) from US-231 (SR-10) to US-41A (SR-16);
   17. Bedford County, SR-64, Walking Horse Parkway bridge over Sugar Creek, LM 9.450;
   18. Bedford County, US-41A (SR-16), (Madison Street) from SR-64 East of Shelbyville to Jenkins Road;
   19. Bedford County, US-41A (SR-16), bridge over Hook Creek, LM 9.540;
   20. Benton County, Route 00911, Lower Sandy Road bridge over Ramble Creek, LM 15.720;
   21. Benton County, Route 01753, Sulphur Creek Road bridge over Sulphur Creek, LM 6.870;
   22. Benton County, Route 0A156, Mt. Zion Church Road bridge over Sulphur Creek, LM 0.084;
   23. Benton County, Route 0A197, Frazier Street bridge over Charlie Creek, LM 0.215;
   24. Benton County, Route 0A439, Fern Avenue bridge over Cane Creek, LM 1.264;
   25. Benton County, I-40, Decatur-Benton county line to SR-191 (Birdsong Road);
   26. Benton County, I-40, Benton County rest area renovation;
   27. Benton County, SR-147, Danville Road bridge over Dry Creek, LM 1.830;
   28. Benton County, US-70 (SR-1), from Camden Bypass to Tennessee River;
   29. Benton and Houston counties, SR-147, ferry service across the Tennessee River, SR-69A to SR-147;
   30. Bledsoe County, Route 02174, Old Highway 28 bridge over Swafford Branch, LM 4.390;
   31. Bledsoe County, Route 0A068, Alvin York Highway bridge over branch, LM 13.012;
   32. Bledsoe County, Route 0A310, Ray Hixson Road bridge over branch, LM 0.741;
   33. Blount County, SR-162, (Pellissippi Pkwy.) from SR-33 to SR-73 (US-321);
   34. Blount County, SR-336, (Montvale Rd.) from Montvale Station Road to SR-73 (Lamar Alexander Parkway);
   35. Blount County, US-129 (SR-115), (bypass) from SR-73 (Lamar Alexander Parkway) to SR-35;
   36. Blount County, US-129 (SR-115), (Alcoa Highway) from Pellissippi Parkway (SR-162) to north of Little River;
   37. Blount County, US-129 (SR-115), (Relocated Alcoa Highway) from Hall Road (SR-35), south of Airport Road to proposed interchange at Tyson Boulevard;
   38. Blount County, US-129 (SR-115), (Relocated Alcoa Highway) from proposed interchange at Tyson Boulevard to SR-162 (Pellissippi Parkway);
   39. Blount County, US-129 (SR-115), (Relocated Alcoa Highway) from SR-162 (Pellissippi Parkway) to existing SR-115 at Singleton Station Road;
   40. Blount and Knox counties, I-140, ITS expansion from I-140 mile marker 2 to SR-115 (US-129, Alcoa Highway, Exit 11);
   41. Blount and Knox counties, US-129 (SR-115), ITS expansion from I-140 in Blount County to Cherokee Trails in Knox County;
   42. Blount and Sevier counties, Foothills Parkway, (Missing Link) from US-321 near Walland to US-321 near Wears Valley (joint project with National Parks Service);
   43. Bradley County, Route 02265, Chatata Valley Road bridge over Chatata Creek, LM 5.420;
   44. Bradley County, Route 04615, 20th Street N.E. bridge over Little Chatata Creek, LM 0.090;
   45. Bradley County, Route 0A003, Lead Mine Valley Road bridge over Black Fox Creek, LM 4.752;
   46. Bradley County, Route 0A062, Brymer Creek Road bridge over Brymer Creek, LM 2.979;
   47. Bradley County, Route 0A234, Pleasant Grove Place bridge over Candies Creek, LM 0.563;
   48. Bradley County, Route 0D947, Tunnel Hill Road bridge over Black Fox Creek, LM 6.157;
   49. Bradley County, Route I-75, Cleveland urban boundary to Bradley-McMinn county line;
   50. Bradley County, Route I-75, truck climbing lane southbound at White Oak Mountain;
   51. Bradley County, Route SR-60, (Georgetown Road) from 4-Lane north of I-75 (Westlake Drive) to SR-306;
   52. Bradley County, SR-60, Georgetown Road N.W. bridge over Candies Creek, LM 18.580;
   53. Bradley County, Route US-11 (SR-2), from near Anatole Lane to SR-308 in Charleston;
   54. Bradley, Hamilton, and Meigs counties, SR-60, from SR-306 to SR-58 in Hamilton County;
   55. Campbell County, Route 01278, Towe String Road bridge over private road, LM 3.770;
   56. Campbell County, Route 01282, Davis Creek Road bridge over Davis Branch, LM 5.000;
   57. Campbell County, Route 01282, Davis Creek Road bridge over Davis Branch, LM 5.270;
   58. Campbell County, Route 02425, Old Highway 63 bridge over Titus Creek, LM 7.970;
   59. Campbell County, Route 0A080, Old Stinking Creek Road bridge over Stinking Creek, LM 0.785;
   60. Campbell County, Route 0A247, D.W. Baird Lane bridge over Stinking Creek, LM 0.292;
   61. Campbell County, Route 0B001, Dossett Lane bridge over CSX Railroad at LM 0.26 in LaFollette, LM 0.200;
   62. Campbell County, I-75, from Anderson-Campbell county line to SR-9 (Appalachian Highway) right and 2425 Royal Blue Road left;
   63. Campbell County, I-75, ITS expansion at SR-63 (Howard Baker Road, Exit 141) interchange;
   64. Campbell County, I-75, implement a fog and severe weather detection system on I-75 over Jellico Mountain;
   65. Campbell County, I-75, ITS expansion at SR-9/SR-116 (US-25W, Exit 134) interchange;
   66. Campbell County, SR-63, (Howard Baker Highway) from Scott County line to I-75;
   67. Campbell County, SR-63, (General Carl W. Stiner Highway) from LaFollette urban boundary to Frontier Road/Woodson Lane;
   68. Campbell County, SR-63, (General Carl W. Stiner Hwy.) from Frontier Road/Woodson Lane to Claiborne County line;
   69. Campbell County, Route 0A622, North 11th Street bridge over CSX Railroad in LaFollette, LM 0.270;
   70. Cannon County, Route 01376, Murfreesboro Road bridge over branch, LM 4.020;
   71. Cannon County, Route 0A014, McAllister Lane bridge over Sanders Fork Creek, LM 0.016;
   72. Cannon County, Route 0A021, Marshall Creek Road bridge over Marshall Creek, LM 2.461;
   73. Cannon County, Route 0A059, Blair Branch Road bridge over Blair Creek, LM 0.772;
   74. Cannon County, Route 0A090, Tate Road bridge over Connell Creek, LM 0.024;
   75. Cannon County, Route 0A141, Bullpen Road bridge over Bullpen Creek, LM 1.746;
   76. Cannon County, Route 0A181, Gilley Hill Road bridge over Brawleys Fork Creek, LM 2.702;
   77. Cannon County, Route 0A184, Howard Youree Road bridge over Dug Branch, LM 0.057;
   78. Cannon County, Route 0A293, Jack Barnes Road bridge over Hurricane Creek, LM 0.005;
   79. Cannon County, Route 0A316, Castle Point bridge over Leach Creek, LM 0.215;
   80. Cannon County, Route 0A331, Polly Campbell Road bridge over Wilmore Creek, LM 0.010;
   81. Cannon County, Route 0A332, Curtis George Road bridge over Wilmore Creek, LM 0.010;
   82. Cannon County, Route 0A354, Ferrell Bridge Lane bridge over East Fork Stones River, LM 0.010;
   83. Cannon County, US-70S (SR-1), W. Main Street bridge over East Fork Stones River, LM 6.150;
   84. Cannon County, US-70S (SR-1), (W. Main Street) from west of Woodbury to new SR-1 (US-70S) east of Woodbury;
   85. Carroll County, Route 0A393, Hollow Rock Branch Road bridge over Hollow Rock Branch, LM 0.344;
   86. Carroll County, SR-436, Reedy Creek Road bridge over Reedy Creek, LM 0.680;
   87. Carroll County, US-79 (SR-76), (Broad Street S.) from east of SR-77 to west of Cutlip Lane;
   88. Carroll County, US-79 (SR-76), (Broad Street N.) from west of Cutlip Lane to west of Sydnor/Winston Road;
   89. Carter County, Route 01385, Smalling Road bridge over Watauga River, LM 1.990;
   90. Carter County, Route 02609, Governor Alfred Taylor Road bridge over Buffalo Creek, LM 3.510;
   91. Carter County, Route 02680, Cove Creek Road bridge over Doe River, LM 0.570;
   92. Carter County, Route 04833, Southside Road bridge over Gap Creek, LM 1.140;
   93. Carter County, Route 0A102, Big Sandy Road bridge over Stoney Creek, LM 0.618;
   94. Carter County, Route 0A250, Reeser Road bridge over Buffalo Creek, LM 0.107;
   95. Carter County, Route 0A373, Hillside Drive bridge over Doe River, LM 0.020;
   96. Carter County, Route 0A618, Paul Blevins Road bridge over Tiger Creek, LM 0.030;
   97. Carter County, Route 0A634, Railroad Grade Road bridge over Bear Gage Road/Doe River, LM 1.757;
   98. Carter County, Route 0A642, Crabtree Road bridge over George Creek, LM 0.625;
   99. Carter County, Route 0A656, Sugar Hollow Road bridge over Doe River, LM 0.009;
   100. Carter County, Route 0A724, Stevens Road bridge over Little Doe River, LM 0.087;
   101. Carter County, Route 0A746, Old SR-67 bridge over Laurel Fork Creek, LM 0.294;
   102. Carter County, Route 0A752, Stout Hollow Road bridge over Laurel Fork Creek, LM 0.008;
   103. Carter County, Route 0A765, Dennis Cove Road bridge over Laurel Fork Creek, LM 4.520;
   104. Carter County, Route 0A767, Crow Road bridge over Laurel Fork Creek, LM 0.023;
   105. Carter County, Route 0A869, Earl Williams Road bridge over Stoney Creek, LM 0.561;
   106. Carter County, Route 0A906, Danner Subdivision Road bridge over Stoney Creek, LM 0.393;
   107. Carter County, Route 0A961, Ensor Graveyard Road bridge over Stoney Creek, LM 0.018;
   108. Carter County, Route 0A967, Blevins Hollow Road bridge over Stoney Creek, LM 0.048;
   109. Carter County, Route 0A972, Estep Hollow Road bridge over Stoney Creek, LM 0.110;
   110. Carter County, Route 0A974, Estep Loop bridge over Stoney Creek, LM 1.614;
   111. Carter County, Route 0A984, Big Sandy Road bridge over Stoney Creek, LM 0.058;
   112. Carter County, Route 0B001, Honeycutt Street bridge over Doe River, LM 0.017;
   113. Carter County, Route 0B085, Powell Road bridge over Hampton Creek, LM 0.015;
   114. Carter County, Route OC102, Hopson Road bridge over Little Doe Creek, LM 0.015;
   115. Carter County, SR-362, Gap Creek Road bridge over Gap Creek, LM 3.845;
   116. Carter County, US-321 (SR-91), (W. Elk Avenue) from SR-67 (US-321) to SR-37 (US-19E);
   117. Cheatham County, Route 0A226, Dry Fork Road bridge over Dry Fork Creek, LM 2.401;
   118. Cheatham County, Route 0A235, Little Marrowbone Road bridge over Marrowbone Creek, LM 0.579;
   119. Cheatham County, Route 0A372, S. Harpeth Road bridge over Brush Creek, LM 1.267;
   120. Cheatham County, Route 0A506, Lost Hollow Lane bridge over South Harpeth River, LM 0.010;
   121. Cheatham County, I-24, truck climbing lane from LM 0.05 - LM 0.57;
   122. Cheatham County, I-24, Exit 31 ramp improvements;
   123. Cheatham County, I-40, bridge over Harpeth River (eastbound), LM 4.080;
   124. Cheatham County, I-40, bridge over Harpeth River (westbound), LM 4.080;
   125. Cheatham County, I-40, from SR-249 (Luyben Hills Road) to Cheatham-Davidson county line;
   126. Cheatham County, SR-249, Sams Creek Road bridge over Dry Creek, LM 11.540;
   127. Cheatham County, SR-249, Jackson Felts Road bridge over New Hope Road/I-24, LM 26.020;
   128. Cheatham County, SR-49, from SR-12 to I-24 (spot improvements);
   129. Chester County, Route 01679, Talley Store Road, three bridges over Jacks Creek, LM 2.510;
   130. Chester County, Route 0A035, Sanford Road bridge over Turkey Creek, LM 0.840;
   131. Chester County, Route 0A253, Old Jacks Creek Road bridge over Jacks Creek, LM 3.581;
   132. Chester County, SR-100, bridge over South Fork Forked Deer River, LM 14.160;
   133. Chester County, SR-100, bridge over Dry Branch, LM 16.030;
   134. Chester County, SR-100, (W. Main Street) from SR-5 to Church Street (Old US-5) in Henderson;
   135. Chester, Henderson, and McNairy counties, SR-22, safety improvements from SR-69 in Milledgeville to SR-100 in Chester County;
   136. Claiborne County, Route 02503, Hoop Creek Road bridge over Hoop Creek, LM 1.580;
   137. Claiborne County, Route 0A051, Y Hollow Road bridge over Clear Fork, LM 0.057;
   138. Claiborne County, Route 0A250, Bucklick Lane bridge over Big Sycamore Creek, LM 0.356;
   139. Claiborne County, Route 0A497, Academy Road bridge over Davis Creek, LM 0.343;
   140. Claiborne County, SR-33, bridge over South Fork Sycamore Creek, LM 20.560;
   141. Claiborne County, SR-63, from Campbell County line to Hall Lane;
   142. Claiborne County, SR-63, from west of Old Town Creek to SR-32 (US-25E);
   143. Claiborne County, US-25E (SR-32), (Dixie Highway) interchange at SR-345;
   144. Clay County, Route A053, John Butler Road bridge over Proctor Branch, LM 0.160;
   145. Clay County, Route 0A210, Wet Mill Creek Road bridge over Mill Creek, LM 7.298;
   146. Cocke County, Route 01326, Morrell Springs Road bridge over I-40, LM 2.230;
   147. Cocke County, Route 02513, Briarthicket Road bridge over Knob Creek, LM 2.950;
   148. Cocke County, Route 02570, Old State Highway 32 bridge over Cosby Creek, LM 0.100;
   149. Cocke County, Route 0A055, Chemwood Drive bridge over Sinking Creek, LM 0.089;
   150. Cocke County, Route 0A136, Saint Tide Hollow Road bridge over Clear Creek, LM 0.903;
   151. Cocke County, Route 0A238, Old Long Creek Road bridge over Long Creek, LM 0.621;
   152. Cocke County, Route 0A261, Toms Creek Road bridge over Trail Fork Big Creek, LM 3.486;
   153. Cocke County, Route 0A264, Spicewood Flats Road bridge over Trail Fork Big Creek, LM 0.050;
   154. Cocke County, Route 0A276, Stokley Cemetery Road bridge over Trail Fork Big Creek, LM 0.008;
   155. Cocke County, Route 0A277, Sterling Road bridge over Trail Fork Big Creek, LM 0.091;
   156. Cocke County, Route 0A407, Caney Creek Road bridge over Cosby Creek, LM 0.013;
   157. Cocke County, Route 0A408, Liberty Road bridge over Cosby Creek, LM 1.207;
   158. Cocke County, Route 0A445, Middle Creek Road bridge over Cosby Creek, LM 0.029;
   159. Cocke County, Route 0A447, Ball Park Road bridge over Cosby Creek, LM 0.277;
   160. Cocke County, Route 0A495, Old SR-35 bridge over Clear Creek, LM 1.140;
   161. Cocke County, Route 0A909, Briarthicket Road bridge over Nolichucky River, LM 1.113;
   162. Cocke County, I-40, interchange at O'Neil Road;
   163. Cocke County, I-40, bridge over Green Corner Road (1321), LM 21.000;
   164. Cocke County, I-40, bridge over SR-9, LM 1.800;
   165. Cocke County, I-40, ITS rural development on I-40 to state line;
   166. Cocke County, I-40, Hartford welcome center renovation;
   167. Cocke County, SR-160, bridge over Nolichucky River, LM 11.870;
   168. Cocke County, US-25/70(SR-9), E. Broadway bridge over Pigeon River, LM 6.820;
   169. Cocke County, US-321 (SR-32), (Cosby Highway) from SR-73 at Cosby to Wilton Springs Road;
   170. Cocke County, US-321 (SR-35), (Newport Bypass) from US-70 (SR-9) to Saint Tide Hollow Road;
   171. Coffee County, Route 00918, Wattendorf Memorial Highway bridge over A.E.D.C. Road/I-24, LM 7.670;
   172. Coffee County, Route 01111, Cat Creek Road bridge over Crumpton Creek, LM 6.990;
   173. Coffee County, Route 0A049, W. Grundy Street bridge over North Fork Rock Creek, LM 0.174;
   174. Coffee County, Route 0A409, Norton Branch Road bridge over Norton Branch, LM 0.813;
   175. Coffee County, Route 0A440, Duncan Road bridge over Perry Creek, LM 0.902;
   176. Coffee County, Route 0B188, Camp Ground Lane bridge over Duck River (OSFSP), LM 0.030;
   177. Coffee County, SR-127, Winchester Highway bridge over Bradley Creek, LM 4.660;
   178. Coffee County, SR-55, (Wilson Avenue) from First Avenue in Tullahoma to SR-16 (US-41A) north of Jackson Street;
   179. Coffee County, US-41 (SR-2), (Hillsboro Highway) from Joe Hickerson Road to Arnold Center Road;
   180. Coffee County, US-41 (SR-2), Hillsboro Road bridge over Caney Fork and Western Railroad, LM 14.280;
   181. Crockett County, Route 0A078, Reynolds Road bridge over Pond Creek, LM 1.082;
   182. Crockett County, Route 0A081, Beaver Road bridge over branch, LM 2.800;
   183. Crockett County, Route 0A119, Walter Taylor Road bridge over Rice Creek, LM 2.099;
   184. Crockett County, Route 0A170, Kenner Road bridge over branch, LM 0.840;
   185. Crockett County, Route 0A191, Warren Road bridge over branch of Cypress Creek, LM 1.894;
   186. Crockett County, Route 0A308, County Line Road bridge over branch, LM 0.270;
   187. Cumberland County, Route 02202, Browntown Road bridge over Pokepatch Creek, LM 3.130;
   188. Cumberland County, Route 02289, Wightman Road bridge over Duncan Creek, LM 3.590;
   189. Cumberland County, I-40, Cumberland County rest area renovation;
   190. Cumberland County, SR-462, (Northwest Connector) from US-127 (SR-28) to SR-298;
   191. Cumberland County, SR-462, (Northwest Connector) from US-70N (SR-24) to US-127 (SR-28) in Crossville;
   192. Cumberland County, US-127 (SR-28), from north of I-40 to near Potato Farm Road;
   193. Cumberland County, US-127 (SR-28), from near Potato Farm Road to near Hollow Lane;
   194. Cumberland County, US-127 (SR-28), from near Hollow Lane to near Lowe Road;
   195. Cumberland County, US-70 (SR-1), Sparta Highway bridge over Obed River, LM 12.720;
   196. Cumberland County, US-70N (SR-24), West Avenue bridge over Obed River, LM 15.370;
   197. Cumberland and Fentress counties, US-127 (SR-28), (S. York Highway) from Near Lowe Road in Cumberland County to near Little Road in Clarkrange;
   198. Cumberland and Putnam counties, I-40, ITS expansion at Rockwood Mountain;
   199. Davidson County, I-24, bridge over Mill Creek, LM 23.360;
   200. Davidson County, I-24, bridge over North First Street, LM 13.970;
   201. Davidson County, I-24, bridge (left lanes) over Cumberland River, LM 15.420;
   202. Davidson County, I-24, bridge over Seven Mile Creek, LM 19.200;
   203. Davidson County, I-24, bridge (right lanes) over Old Hickory Boulevard, LM 8.510;
   204. Davidson County, I-24, bridge (left lanes) over Old Hickory Boulevard, LM 8.510;
   205. Davidson County, I-24, bridge (right lanes) over Cumberland River, LM 15.420;
   206. Davidson County, I-24, interchange modification at Hickory Hollow Parkway;
   207. Davidson County, I-24, ramp improvements at Exits 35, 40, 57, 59, and 60;
   208. Davidson County, I-24, Harding Place interchange re-configuration;
   209. Davidson County, I-24, from North First Street to Trinity Lane;
   210. Davidson County, I-24, from Old Hickory Boulevard (SR-45) to I-65, Exit 40 to Exit 44;
   211. Davidson County, I-40, SR-255 (Donelson Pike) relocation from taxiway bridges over existing Donelson Pike to I-40;
   212. Davidson County, I-40, Structure 5B bridge over I-24, LM 21.580;
   213. Davidson County, I-40, Structure 79 bridge over I-65 ramp, LM 18.390;
   214. Davidson County, I-40, bridge over Nashville and Eastern Railroad, LM 20.050;
   215. Davidson County, I-40, Structure 80 bridge over I-40 ramp, LM 18.470;
   216. Davidson County, I-40, bridge over Browns Creek, LM 20.150;
   217. Davidson County, I-40, bridge over SR-11, SR-1, and Second Avenue South, LM 18.860;
   218. Davidson County, I-40, Bridge Over Mill Creek, LM 22.350;
   219. Davidson County, I-40, Structure 13 bridge over I-65 and I-65 ramp, LM 16.140;
   220. Davidson County, I-40, from McCrory Lane (Exit 192) to just west of SR-1/US-70S (Exit 196);
   221. Davidson County, I-440, pavement replacement and safety improvements;
   222. Davidson County, I-65, bridge over abandoned railroad, LM 9.850;
   223. Davidson County, I-65, bridge over Cumberland River and Cowan Street, LM 10.240;
   224. Davidson County, SR-11/US-31W, (Dickerson Pike) from Fannin Drive to Old Stone Bridge Road to include the CSX Railroad overpass structure;
   225. Davidson County, US-31A/41A (SR-11), (Nolensville Pike) from north of Mill Creek to near SR-254 (Old Hickory Boulevard);
   226. Davidson County, US-31A/41A (SR-11), Nolensville Pike bridge over CSX Railroad, LM 10.240;
   227. Davidson County, US-31E (SR-6), Ellington Parkway bridge over CSX Railroad, LM 12.320;
   228. Davidson County, US-31E (SR-6), Gallatin Pike bridge over Mansker Creek, LM 22.840;
   229. Davidson County, US-41A (SR-112), from SR-12 (Ashland City Highway) to SR-155 (Briley Parkway);
   230. Davidson County, US-41A (SR-112), Clarksville Pike bridge over Whites Creek, LM 0.550;
   231. Davidson County, US-431/70/70S (SR-1), (Broadway) bridge over 11th Avenue South and CSX Railroad, LM 17.290;
   232. Davidson County, US-70 (SR-24), (Charlotte Pike) from White Bridge Road to American Road;
   233. Davidson County, US-70 (SR-24), (Charlotte Pike) from American Road to I-40;
   234. Davidson County, US-70 (SR-24), (Charlotte Pike) from I-40 to Old Hickory Boulevard;
   235. Davidson, Dickson, Cheatham, Williamson, and Wilson counties, I-40, ITS expansion from US-70S (Exit 196) to I-840, and from SR-255 (Donelson Pike, Exit 216) to US-70 (Exit 239);
   236. Davidson and Rutherford counties, I-24, congestion reduction from I-40 in Davidson County to I-840 in Rutherford County;
   237. Davidson, Sumner, and Robertson counties, I-65, from Nashville to Kentucky state line;
   238. Decatur County, Route 0A295, Pete Tucker Loop bridge over Turnbo Creek, LM 0.830;
   239. DeKalb County, Route 0A095, Holmes Creek Road bridge over Fall Creek, LM 6.060;
   240. DeKalb County, Route 0A330, Old Dry Creek Road bridge over Dry Creek, LM 3.648;
   241. DeKalb and Wilson counties, US-70 (SR-26), (Nashville Highway) from west of Wilson County line to near SR-96 in DeKalb County;
   242. Dickson County, Route 01854, East Piney Road bridge over East Fork Piney River, LM 4.210;
   243. Dickson County, Route 0A177, Old Highway 47 bridge over Town Branch, LM 0.070;
   244. Dickson County, I-40, Dickson rest area renovation;
   245. Dickson County, I-840, from I-40 to SR-96;
   246. Dickson County, SR-46, Yellow Creek Road bridge over branch, LM 15.740;
   247. Dickson County, SR-46, Yellow Creek Road bridge over Yellow Creek, LM 19.060;
   248. Dyer County, Route 01495, Unionville Road bridge over overflow, LM 2.480;
   249. Dyer County, Route 0A208, Spence Spur Road bridge over drainage ditch, LM 2.370;
   250. Dyer County, Route 0A230, McGee Road bridge over slough, LM 1.090;
   251. Dyer County, Route 0A264, Hartsfield Road bridge over branch, LM 0.890;
   252. Dyer County, Route 0A282, Pace Road bridge over Mulherin Creek, LM 2.159;
   253. Dyer County, Route 0A333, Blankenship Road bridge over Mulherin Creek, LM 0.950;
   254. Dyer County, Route 0A493, Earl Carter Road bridge over McBride Creek, LM 1.550;
   255. Dyer County, Route 0A498, Meadow Road bridge over branch, LM 0.026;
   256. Dyer County, Route 0A616, Lovejoy Road bridge over drainage ditch, LM 1.000;
   257. Dyer County, I-155, Dyersburg welcome center renovation;
   258. Dyer County, SR-104, from US-412 (SR-20) in Dyersburg to east of Don Hurley Road;
   259. Dyer County, SR-104, from east of Don Hurley Road to Old SR-104 near the Gibson County line;
   260. Dyer County, SR-211, South Main Avenue bridge over overflow, LM 1.310;
   261. Dyer County, SR-211, South Main Avenue bridge over North Fork Forked Deer River, LM 1.710;
   262. Dyer County, SR-211, (West Main Street) from US-412 in Dyersburg to SR-77 in Newbern;
   263. Fayette County, Route 00840, Old Jackson Road bridge over Big Muddy Creek, LM 6.690;
   264. Fayette County, Route 01442, La Grange Road bridge over Wolf River overflow, LM 6.220;
   265. Fayette County, Route 01442, La Grange Road bridge over branch, LM 9.390;
   266. Fayette County, Route 01454, Raleigh-La Grange Road East bridge over branch, LM 5.260;
   267. Fayette County, Route 01474, Thorpe Drive bridge over branch, LM 6.740;
   268. Fayette County, Route 01540, Yager Drive bridge over branch, LM 0.380;
   269. Fayette County, Route 01553, Old Jackson Road bridge over Bear Creek, LM 2.970;
   270. Fayette County, Route 02706, McKinstry Road bridge over overflow, LM 8.120;
   271. Fayette County, Route 0A043, Old Fifty Nine Drive bridge over branch, LM 4.157;
   272. Fayette County, Route 0A070, Tomlin Road bridge over Treadville Creek, LM 1.421;
   273. Fayette County, Route 0A091, Old Jackson Road bridge over Little Creek, LM 0.440;
   274. Fayette County, Route 0A094, Caldwell Drive bridge over London Creek, LM 0.071;
   275. Fayette County, Route 0A119, Bailey Morrison Drive bridge over Gregg Creek, LM 2.142;
   276. Fayette County, Route 0A127, Finnie Drive bridge over branch, LM 0.261;
   277. Fayette County, Route 0A129, Sardis Drive bridge over branch of North Fork Wolf River, LM 2.464;
   278. Fayette County, Route 0A136, Newcastle Drive bridge over branch of Morrow Creek, LM 1.182;
   279. Fayette County, Route 0A149, Buford Ellington Road bridge over North Fork Creek, LM 0.295;
   280. Fayette County, Route 0A204, Hayes Road bridge over Sandy Creek, LM 0.271;
   281. Fayette County, Route 0A208, Chapel Road bridge over overflow, LM 0.128;
   282. Fayette County, Route 0A232, Johnson Drive bridge over Hurricane Creek, LM 3.051;
   283. Fayette County, Route 0A235, Knox Road bridge over branch, LM 2.994;
   284. Fayette County, Route 0A257, Mebane Road bridge over drainage ditch, LM 1.214;
   285. Fayette County, Route SR-193, Macon Road bridge over branch, LM 11.480;
   286. Fayette County, Route SR-460, (Somerville Beltway) from US-64 (SR-15) west of Somerville to US-64 (SR-15) east of Somerville;
   287. Fentress County, Route 02316, Little Crab Road bridge over Little Crab Creek, LM 9.450;
   288. Fentress County, Route 0A063, Wolf River Loop bridge over Rotten Fork Wolf River, LM 0.416;
   289. Fentress County, Route 0A073, Rotten Fork Road bridge over Rotten Fork Wolf River, LM 0.135;
   290. Fentress County, Route 0A196, Glen Obey Road bridge over Rock Castle Creek, LM 4.066;
   291. Fentress County, Route 0A198, Gwinn Branch Road bridge over Rock Castle Creek, LM 0.094;
   292. Fentress County, Route 0A302, Vines Ridge Road bridge over Big Laurel Creek, LM 1.060;
   293. Fentress County, SR-85, Wilder Road bridge over East Fork Obey River, LM 5.670;
   294. Fentress County, US-127 (SR-28), (South York Highway) from near Little Road in Clarkrange to near Kilby Road;
   295. Fentress and Pickett counties, US-127 (SR-28), (South York Highway) spot improvements from north of Jamestown to SR-111;
   296. Franklin County, Route 0A406, Old Decherd Road bridge over Wagner Creek, LM 0.259;
   297. Gibson County, Route 00860, Concord-Cades Road bridge over Mays Creek, LM 6.500;
   298. Gibson County, Route 01401, Keeley Mill Road bridge over overflow, LM 3.350;
   299. Gibson County, Route 01585, Salem Church Road bridge over overflow, LM 1.360;
   300. Gibson County, Route 01592, Old Trenton-Eaton Road bridge over Branch Buck Creek, LM 8.300;
   301. Gibson County, Route 01594, Old Dyersburg Road bridge over drainage ditch, LM 7.230;
   302. Gibson County, Route 01596, New Bethlehem Road bridge over branch, LM 6.360;
   303. Gibson County, Route 0A029, Happy Hollow Road bridge over York Branch, LM 0.280;
   304. Gibson County, Route 0A044, Esquire Green Road bridge over drainage ditch/Cow Creek, LM 0.987;
   305. Gibson County, Route 0A076, Conover Needham Road bridge over Edmundson Creek, LM 1.664;
   306. Gibson County, Route 0A077, Saw Mill Lane bridge over Edmundson Creek, LM 0.380;
   307. Gibson County, Route 0A159, Robert R. Thornton Road bridge over Owen Branch, LM 1.363;
   308. Gibson County, Route 0A161, Boham Road bridge over branch of Rutherford Fork Obion, LM 2.251;
   309. Gibson County, Route 0A199, Old Dyer-Yorkville Road bridge over Sand Creek, LM 1.256;
   310. Gibson County, Route 0A211, Nee Road bridge over Cow Creek, LM 0.371;
   311. Gibson County, Route 0A215, Shanklin Road bridge over Camp Creek, LM 2.124;
   312. Gibson County, Route 0A224, Skiff Barton Road bridge over branch of Camp Creek, LM 0.470;
   313. Gibson County, Route 0A254, Wildcat Lane Road bridge over Locust Grove Creek, LM 1.459;
   314. Gibson County, Route 0A0262, Peavine Road bridge over overflow, LM 2.050;
   315. Gibson County, Route 0A323, Idlewild-Holly Leaf Road bridge over branch of Thompson Creek, LM 2.658;
   316. Gibson County, Route 0A349, Thetford Road bridge over branch of Rutherford Fork, LM 1.390;
   317. Gibson County, Route 0A364, Powell Road bridge over ditch, LM 1.042;
   318. Gibson County, Route 0A376, Old SR-104 bridge over overflow, LM 0.097;
   319. Gibson County, Route 0A380, East Airport Road bridge over branch of North Fork Forked Deer River, LM 0.263;
   320. Gibson County, Route 0A711, Bob Hazelwood Road bridge over Hog Creek, LM 1.990;
   321. Gibson County, 0A715, Paul Price Road bridge over Wallsmith Branch, LM 1.128;
   322. Gibson County, 0A725, Casey Road bridge over Parker Branch, LM 0.604;
   323. Gibson County, 0A738, Esquire Hunt Road bridge over branch of Barnett Branch, LM 2.047;
   324. Gibson County, 0A745, Mag Duffy Road bridge over Duffy Branch, LM 1.007;
   325. Gibson County, Route 0A925, Daisy Donaldson Road bridge over branch, LM 0.795;
   326. Gibson County, Route 0A960, Quincy Butler Road bridge over branch of Middle Fork Forked Deer, LM 0.219;
   327. Gibson County, Route 0A978, Gumwoods Road bridge over branch, LM 2.350;
   328. Gibson County, Route 0A982, Gumwoods Road bridge over branch, LM 1.885;
   329. Gibson County, Route 0A982, Gumwoods Road bridge over branch, LM 2.420;
   330. Gibson County, Route 0A994, Bluff Road bridge over branch, LM 1.562;
   331. Gibson County, Route 0B009, Hicks Street extended bridge over branch of Rutherford Fork Obion River, LM 0.930;
   332. Gibson County, Route 0B010, Old Rutherford-Kenton Road bridge over branch of Rutherford Fork Obion River, LM 2.591;
   333. Gibson County, Route 0B011, Northerns Chapel Road bridge over branch, LM 1.659;
   334. Gibson County, Route 0B112, Salem Street bridge over Roe Creek in Milan, LM 0.680;
   335. Gibson and Carroll counties, US-79 (SR-76) from west of Cades-Atwood Road to east of SR-77;
   336. Gibson and Dyer counties, SR-104, (Dyersburg Highway) from Old SR-104 to west of SR-188;
   337. Giles County, Route 01900, Tarpley Shop Road bridge over Bunker Hill Road/I-65, LM 7.420;
   338. Giles County, Route 0A068, Waters Smith Road bridge over Big Creek, LM 0.020;
   339. Giles County, Route 0A177, Newman Road bridge over Indian Creek, LM 0.163;
   340. Giles County, Route 0A296, Tunnel Road bridge over CSX Railroad, LM 0.624;
   341. Giles County, Route 0A382, Booth Chapel Road bridge over Husley Creek, LM 1.839;
   342. Giles County, 0A501, Frankewing Road bridge over Bradshaw Creek, LM 0.850;
   343. Giles County, SR-166, Wales Road bridge over Richland Creek, LM 15.790;
   344. Giles County, SR-7, (Main Street) from Union Hill Road to Morrow Road in Ardmore;
   345. Giles County, US-31 (SR-7), Columbia Highway bridge over CSX Railroad, LM 27.720;
   346. Giles County, US-31 (SR-7), Columbia Highway bridge over Richland Creek, LM 28.590;
   347. Giles County, US-31A (SR-11), Lewisburg Highway bridge over Pigeon Roost Creek, LM 23.380;
   348. Grainger County, Route 02534, Little Valley Road bridge over Richland Creek, LM 0.150;
   349. Grainger County, Route 02540, Cherry Street bridge over branch, LM 0.910;
   350. Grainger County, Route 02544, Liberty Hill Road bridge over Williams Branch, LM 0.180;
   351. Grainger County, Route 0A026, Hogskin Road bridge over Hogskin Creek, LM 2.011;
   352. Grainger County, Route 0A365, Bluff Road bridge over Richland Creek, LM 0.093;
   353. Grainger County, Route 0A408, Milligan Lane bridge over Richland Creek, LM 0.686;
   354. Grainger County, SR-131, bridge over Williams Creek, LM 7.730;
   355. Grainger County, US-11W (SR-1), from west of Helton Road to Bean Station;
   356. Grainger County, US-11W (SR-1), from Rutledge to west of Helton Road;
   357. Grainger County, US-11W (SR-1), bridge over Shields Creek, LM 22.810;
   358. Grainger County, US-25E (SR-32), (Dixie Highway) off-setting intersection at SR-131;
   359. Greene County, Route 01346, Blue Springs Parkway bridge over Lick Creek, LM 0.390;
   360. Greene County, Route 03863, E. Church Street bridge over branch, LM 1.720;
   361. Greene County, Route 0A682, Paint Mountain Road bridge over Lower Paint Creek, LM 4.987;
   362. Greene County, Route 0A759, Links Mill Road bridge over Richland Creek, LM 0.033;
   363. Greene County, I-81, Greene County rest area renovation;
   364. Greene County, US-11E (SR-34), (Greeneville Bypass) from US-11E west of Greeneville to US-11E east of Greeneville;
   365. Greene County, US-321(SR-35), (Newport Highway) from north of Cocke County line to north of Nolichucky River (Bright Hope Road);
   366. Greene County, US-321 (SR-35), (Newport Highway) from north of Nolichucky River near Bright Hope Road to south of SR-349 (Warrensburg Road) near Pates Lane;
   367. Greene County, US-321 (SR-35), (Newport Highway) from SR-349 (Warrensburg Road) near Pates Lane to SR-34 (US-11E);
   368. Greene County, US-321 (SR-35), Newport Highway bridge over Nolichucky River, LM 3.070;
   369. Grundy County, Route 0A430, Stella Scruggs Road bridge over Pepper Hollow Branch, LM 0.092;
   370. Grundy County, SR-50, (Pelham Road) from mile marker 8.0, 7.5 miles east of I-24 (Exit 127), to mile marker 11.0;
   371. Hamblen County, Route 0A251, Britt Lane Road bridge over Spring Branch, LM 0.025;
   372. Hamblen County, Route 0A314, Brights Pike bridge over Spring Creek, LM 0.154;
   373. Hamblen County, SR-160, Enka Highway bridge over overflow, LM 0.140;
   374. Hamblen County, US-11E (SR-34), (E. Andrew Johnson Highway) from west of Old Stagecoach Road in Russellville to Steadman Road;
   375. Hamblen County, US-11E (SR-34), (E. Andrew Johnson Highway) from US-25E (SR-32) in Morristown to near East Morris Boulevard;
   376. Hamblen County, US-11E (SR-34), (E. Andrew Johnson Highway) from near East Morris Boulevard to west of Old Stagecoach Road in Russellville;
   377. Hamblen and Hawkins counties, US-11E (SR-34), (Andrew Johnson Highway) from Steadman Road to I-81;
   378. Hamilton County, I-24, interchange modification of I-24 and SR-2 (Broad Street) / SR-58 (Market Street);
   379. Hamilton County, I-24, from I-59 to US-27;
   380. Hamilton County, I-24, bridge over SR-27 (Rossville Boulevard), LM 9.000;
   381. Hamilton County, I-24, eastbound bridge over SR-2 (Broad Street), LM 8.00;
   382. Hamilton County, I-24, bridge over I-24 ramp to Central Avenue, LM 8.820;
   383. Hamilton County, I-24, bridge over Germantown Road (FAU 3577), LM 12.080;
   384. Hamilton County, I-24, eastbound and westbound bridge over A643 Williams, LM 8.000;
   385. Hamilton County, I-24, bridge over Southern Railway (abandoned), LM 10.360;
   386. Hamilton County, I-75, interchange modification at I-24;
   387. Hamilton County, I-75, interchange modification at Hamilton Place Mall;
   388. Hamilton County, SR-17, Bonny Oaks Drive bridge over Chickamauga Creek, LM 8.200;
   389. Hamilton County, SR-317, (Bonny Oaks Drive) from SR-17 to Industry Drive;
   390. Hamilton County, SR-317, (Bonny Oaks Drive) from Industry Drive to Adamson Circle;
   391. Hamilton County, SR-317, (Bonny Oaks Drive) from Adamson Circle to west of Bonnyshire Drive;
   392. Hamilton County, SR-317, (Bonny Oaks Drive) from west of Bonnyshire Drive to I-75;
   393. Hamilton County, SR-317, from SR-321 (Ooltewah-Ringgold Road) to near Layton Lane;
   394. Hamilton County, SR-317, from near Layton Lane to East Brainerd Road in Chattanooga;
   395. Hamilton County, SR-320, from east of Bel-Air Road to SR-321 (Ooltewah-Ringgold Road);
   396. Hamilton County, SR-320, E. Brainerd Road bridge over CSX Railroad, LM 0.860;
   397. Hamilton County, SR-321, from SR-317 (Apison Pike) to SR-320 (East Brainerd Road);
   398. Hamilton County, US-127 (SR-8), from SR-27 Suck Creek Road to north of Palisades Drive (Mountain Road);
   399. Hamilton and Bradley counties, I-75, from north of US-64 to US-74;
   400. Hancock County, SR-33, Main Street bridge over Greasy Rock Creek, LM 11.770;
   401. Hardeman County, Route 00865, Sain Road bridge over Spring Creek, LM 13.070;
   402. Hardeman County, Route 00869, Powell Chapel Road bridge over Hatchie River, LM 7.920;
   403. Hardeman County, Route 02320, Old Highway 64 bridge over branch, LM 2.530;
   404. Hardeman County, Route 0A191, Newstead Drive bridge over branch, LM 0.157;
   405. Hardeman County, Route 0A230, Kennedy Road bridge over branch, LM 2.590;
   406. Hardeman County, Route 0A338, Howell Road bridge over Wade Creek, LM 0.104;
   407. Hardeman County, SR-100, bridge over branch, LM 4.340;
   408. Hardeman County, SR-125, Silerton Road bridge over branch, LM 29.690;
   409. Hardeman County, SR-458, (Bolivar Bypass) from US-64 (SR-15) west of Bolivar to east of SR-18;
   410. Hardeman County, SR-458, (Bolivar Bypass) from east of SR-18 to west of Old Middleton Road;
   411. Hardeman County, US-64 (SR-15), bridge over overflow, LM 14.590;
   412. Hardeman County, US-64 (SR-15), bridge over Spring Creek, LM 14.710;
   413. Hardeman and Madison counties, SR-18, from SR-100 in Hardeman County to north of Medon/Malesus Road;
   414. Hardin County, Route 01723, Burnt Church Road bridge over Little Turkey Creek, LM 2.220;
   415. Hardin County, Route 01754, Fellowship Road bridge over Middleton Creek, LM 0.020;
   416. Hardin County, Route 02702, Big Ivy Road bridge over Whites Creek, LM 0.100;
   417. Hardin County, Route 05561, Campbell Old Mill Road bridge over Chambers Creek, LM 0.900;
   418. Hardin County, Route 0A048, Marshall Drive bridge over Chalk Creek, LM 2.206;
   419. Hardin County, Route 0A081, Hurricane Drive bridge over drainage ditch, LM 0.697;
   420. Hardin County, Route 0A098, Lebanon Loop bridge over Flats Creek, LM 0.683;
   421. Hardin County, Route 0A232, Irvin Road bridge over Choate Creek, LM 0.188;
   422. Hardin County, Route 0A286, Hatley Loop bridge over Hatley Creek, LM 1.127;
   423. Hardin County, Route 0A292, First Pittsburg Drive bridge over Mud Creek, LM 7.948;
   424. Hardin County, Route 0A308, Nichols Drive bridge over Horse Creek, LM 0.195;
   425. Hardin County, SR-128, from SR-226 (Airport Road) to south of One Stop Drive;
   426. Hardin County, SR-128, from Pyburn Road to SR-226 (Airport Road);
   427. Hardin County, SR-128, bridge over Tennessee River (Pickwick Dam), LM 0.840;
   428. Hawkins County, Route 0A005, Old Highway 11W bridge over Cloud Creek, LM 1.876;
   429. Hawkins County, Route 0A352, AFG Road bridge over Southern Railway, LM 0.447;
   430. Hawkins County, Route 0A682, Brown Road bridge over Beech Creek, LM 0.017;
   431. Hawkins County, Route 0A765, Walkers Church Road bridge over Robertson Creek, LM 0.813;
   432. Hawkins County, Route 0A922, S. Armstrong Road bridge over Crockett Creek, LM 0.265;
   433. Hawkins County, SR-31, (Flat Gap Road) from Mooresburg to Adams Lane;
   434. Hawkins County, SR-31, bridge over Poor Valley Creek, LM 4.170;
   435. Hawkins County, SR-346, E. Main Street bridge over Surgoinsville Creek, LM 3.900;
   436. Hawkins County, SR-66, from SR-34 in Bulls Gap to south of Speedwell Road / Old Highway 66;
   437. Hawkins County, SR-70, bridge over Southern Railway, LM 6.190;
   438. Hawkins County, SR-70, bridge over Caney Creek, LM 8.910;
   439. Hawkins County, US-11W (SR-1), W. Stone Drive bridge (right lane) over North Fork Holston River, LM 41.300;
   440. Hawkins County, US-11W (SR-1), W. Stone Drive bridge (left lane) over North Fork Holston River, LM 41.300;
   441. Haywood County, Route 00857, Mt. Pleasant Road bridge over Richland Creek, LM 0.100;
   442. Haywood County, Route 01482, Nunn Road bridge over District Branch, LM 0.800;
   443. Haywood County, Route 0A035, Toulon Road bridge over branch, LM 0.544;
   444. Haywood County, Route 0A040, Garrett Road bridge over Lost Creek, LM 0.751;
   445. Haywood County, Route 0A076, Gillispie Road bridge over branch, LM 0.293;
   446. Haywood County, Route 0A096, Sturdivant Road bridge over branch, LM 0.730;
   447. Haywood County, Route 0A152, Estanaula Road bridge over branch, LM 3.480;
   448. Haywood County, Route 0A157, Coburn Road bridge over branch, LM 3.220;
   449. Haywood County, SR-19, (Brownsville Bypass) from east of SR-87 to west of Windrow Road;
   450. Haywood County, SR-19, from Lauderdale County line to east of Binford Road;
   451. Haywood County, SR-19, from east of Binford Road to east of Bobby Mann Road;
   452. Haywood County, SR-19, from east of Bobby Mann Road to east of SR-87;
   453. Haywood County, US-70 (SR-1), bridge over branch, LM 2.890;
   454. Haywood County, US-70 (SR-1), bridge over Muddy Creek, LM 2.130;
   455. Haywood County, Route 01443, Stanton Koko Road bridge over Prairie Creek, LM 2.540;
   456. Henderson County, Route 0A238, Wake Forest Road bridge over Big Hurricane Drainage, LM 0.300;
   457. Henderson County, Route 0A264, Belton Robison Road bridge over Beech River, LM 1.825;
   458. Henderson County, Route 0A266, Rock Hill Road bridge over Haley Creek, LM 0.406;
   459. Henderson County, Route 0A327, Dyer Road bridge over Middle Prong Doe Creek, LM 0.338;
   460. Henderson County, SR-459, (Lexington Bypass) from US-412 (SR-20) west of Lexington to SR-22 south of Lexington;
   461. Henderson County, SR-459, (Lexington Bypass) from SR-22 south of Lexington to US-412 (SR-20) east of Lexington;
   462. Henry County, Route 01715, Shady Grove Road bridge over Thompson Creek, LM 2.210;
   463. Henry County, Route 01715, Shady Grove Road bridge over Holley Fork Creek, LM 7.290;
   464. Henry County, Route 0A058, Birds Creek Road bridge over Birds Creek, LM 3.091;
   465. Henry County, Route 0A072, Goldston Springs Road bridge over Clear Creek, LM 1.632;
   466. Henry County, Route 0A113, Terrapin Creek Road bridge over Sugar Creek, LM 2.574;
   467. Henry County, Route 0A113, Terrapin Creek Road bridge over branch, LM 3.890;
   468. Henry County, Route 0A118, Kuykendall Road bridge over Sandy Branch, LM 0.480;
   469. Henry County, Route 0A210, Red Top Hill Road bridge over Blood River, LM 2.080;
   470. Henry County, Route 0A434, Hagler Ridge Road bridge over Clendon Creek, LM 1.370;
   471. Henry County, Route 0A572, Gum Springs Road bridge over Middle Fork Obion River, LM 1.139;
   472. Henry County, US-641 (SR-54), from near Smith Road to Kentucky state line;
   473. Hickman County, Route 00942, Cane Creek Road bridge over Cane Creek, LM 3.210;
   474. Hickman County, Route 00961, Goodrich Road bridge over Bird Creek, LM 6.150;
   475. Hickman County, Route 00961, Goodrich Road bridge over branch, LM 5.900;
   476. Hickman County, Route 01846, Tottys Bend Road bridge over Arnold Branch, LM 2.650;
   477. Hickman County, Route 01846, Tottys Bend Road bridge over Duck River, LM 5.730;
   478. Hickman County, Route 01848, Grays Bend Road bridge over Haley Creek, LM 1.810;
   479. Hickman County, Route 0A100, S. Tatum Creek Road bridge over Tatum Creek, LM 0.136;
   480. Hickman County, Route 0A104, Tom Patton Road bridge over Jones Creek, LM 2.883;
   481. Hickman County, Route 0A128, Friendship Lane bridge over Mill Creek, LM 0.909;
   482. Hickman County, Route 0A170, Washer Road bridge over Mill Creek, LM 0.010;
   483. Hickman County, Route 0A176, Baker Hollow Road bridge over Little Spring Creek, LM 1.539;
   484. Hickman County, Route 0A270, Ugly Creek Road bridge over Blue Buck Creek, LM 5.142;
   485. Hickman County, Route 0A325, W. Beaverdam Road bridge over Beaver Dam Creek, LM 4.360;
   486. Hickman County, Route 0A325, W. Beaverdam Road bridge over Wades Branch, LM 4.135;
   487. Hickman County, Route 0A330, Spring Road bridge over Indian Creek, LM 0.060;
   488. Hickman County, Route 0A366, E. Plunders Creek Road bridge over Piney River, LM 2.157;
   489. Hickman County, Route 0A542, Briar Pond Road bridge over Blowing Springs, LM 7.487;
   490. Hickman County, Route 0A756, Barnhill Lane bridge over Haley Creek, LM 0.040;
   491. Hickman County, Route 0A802, Yates Lane bridge over Garner Creek, LM 0.080;
   492. Hickman County, SR-100, SR-48 intersection improvements;
   493. Hickman and Dickson counties, SR-46, from I-40 to the intersection of SR-100 and SR-7;
   494. Hickman County, SR-50, bridge over Duck River, LM 30.550;
   495. Hickman County, SR-50, Minnie Pearl Memorial Highway bridge over Duck River, LM 17.180;
   496. Houston County, Route 01783, Tank Hill Road bridge over Erin Branch, LM 8.390;
   497. Houston County, Route 0A018, Hurricane Landing Road bridge over Hurricane Creek, LM 1.107;
   498. Houston County, Route 0A410, Carl Norfleet Lane bridge over Pollard Branch, LM 0.090;
   499. Houston County, SR-49, safety improvements from SR-13 to SR-46;
   500. Houston County, SR-49, E. Main Street bridge over Wells Creek, LM 5.870;
   501. Humphreys County, Route 00910, Bakerville Road bridge over Duck River, LM 15.710;
   502. Humphreys County, Route 01779, Indian Creek Road bridge over Hurricane Creek, LM 7.430;
   503. Humphreys County, Route 01794, Cuba Landing Road bridge over North Fork Blue Creek, LM 0.100;
   504. Humphreys County, Route 0A058, Hemby Cemetery Lane bridge over Hemby Branch, LM 0.075;
   505. Humphreys County, Route 0A124, Patrick Road bridge over White Oak Creek, LM 0.034;
   506. Humphreys County, Route 0A144, Dry Hollow Road bridge over branch, LM 1.647;
   507. Humphreys County, Route 0A171, Smith Branch Road bridge over White Oak Creek, LM 0.036;
   508. Humphreys County, Route 0A223, Lee Lane bridge over Indian Creek, LM 0.052;
   509. Humphreys County, Route 0A239, Tumbling Creek Road bridge over Tumbling Creek, LM 2.020;
   510. Humphreys County, Route 0A239, Tumbling Creek Road bridge over Tumbling Creek, LM 3.142;
   511. Humphreys County, Route 0A276, Tatem Lane bridge over Blue Creek, LM 0.092;
   512. Humphreys County, Route 0A279, Weed Lane bridge over Blue Creek, LM 0.170;
   513. Humphreys County, Route 0A281, Crockett Murphree Lane bridge over I-40, LM 0.031;
   514. Humphreys County, Route 0A341, Cedar Grove Road bridge over Hurricane Creek, LM 0.492;
   515. Humphreys County, I-40, bridge (left lanes) over Buffalo River, LM 6.260;
   516. Humphreys County, I-40, bridge (right lanes) over Buffalo River, LM 6.260;
   517. Humphreys County, SR-13, from the Perry County line to I-40;
   518. Humphreys County, SR-13, N. Church Street bridge over SR-13 / Trace Creek, LM 19.350;
   519. Humphreys County, SR-13, bridge over Black Branch, LM 3.540;
   520. Jackson County, Route 0A021, Cox Hollow Road bridge over Wartrace Creek, LM 0.500;
   521. Jackson and Putnam counties, SR-96, (Martin Creek Rd.) from SR-53 to US-70N (SR-24) (spot improvements; safety improvements);
   522. Jefferson County, Route 01430, Spring Creek Road bridge over Long Creek, LM 0.180;
   523. Jefferson County, Route 02453, Lost Creek Road bridge over Lewis Creek, LM 7.540;
   524. Jefferson County, Route 02457, Witt Road bridge over Long Creek, LM 0.130;
   525. Jefferson County, Route 02500, Zirkle Road bridge over Koontz Creek, LM 1.390;
   526. Jefferson County, Route 02510, Mine Road bridge over Lost Creek, LM 0.100;
   527. Jefferson County, Route 02510, Mine Road bridge over Lost Creek, LM 1.880;
   528. Jefferson County, Route 02516, Bell Road bridge over Carter Creek, LM 1.370;
   529. Jefferson County, Route 0A082, Day Road bridge over Lost Creek, LM 1.870;
   530. Jefferson County, Route 0A482, Hebron Church Road bridge over Dumplin Creek, LM 0.032;
   531. Jefferson County, Route 0A579, Carmichael Road bridge over Long Creek, LM 0.362;
   532. Jefferson County, Route 0A897, Seahorn Road bridge over Lost Creek, LM 0.046;
   533. Jefferson County, I-40, bridge over French Broad River, LM 14.700;
   534. Jefferson County, I-81, I-40 to SR-341 Roy Messer Highway;
   535. Jefferson County, I-81, bridge over ramp to I-40 (right lane only), LM 0.270;
   536. Jefferson County, US-25W (SR-9), E. Meeting Street bridge over Rimmer Creek, LM 13.230;
   537. Jefferson County, US-25W (SR-9), bridge over Koontz Creek, LM 14.240;
   538. Johnson County, Route 0A064, Stage Coach Loop bridge over Doe Creek, LM 0.103;
   539. Johnson County, Route 0A296, Forge Creek Circle bridge over Forge Creek, LM 0.240;
   540. Johnson County, Route 0A375, Slimp Branch Road bridge over Roan Creek, LM 0.336;
   541. Johnson County, Route 0A409, Little Dry Run Road bridge over Roan Creek, LM 4.350;
   542. Johnson County, SR-91, from near Cold Springs Road to the Virginia state line;
   543. Knox County, Route 0C899, Jackson Avenue bridges over ramp to Gay Street / Ground at LM 0.24 and LM 0.26 in Knoxville, LM 0.240;
   544. Knox County, I-275, bridge over Elm Street, LM 0.390;
   545. Knox County, I-40, interchange with I-275 (I-40 westbound approach);
   546. Knox County, I-40, bridge over Wesley Road, LM 12.850;
   547. Knox County, I-40, bridge (left lanes) over 17th Street, LM 18.300;
   548. Knox County, I-75, interchange at I-640/275 (Sharps Gap);
   549. Knox County, I-75, from Emory Road (SR-131) to Raccoon Valley Road (SR-170);
   550. Knox County, I-75, ITS expansion from mile marker 109.6 to just before SR-61 (Exit 122);
   551. Knox County, SR-1/SR-332, (Kingston Pike) intersection with SR-332 (Northshore Drive);
   552. Knox County, SR-131, (E. Emory Road) from SR-331 to SR-33;
   553. Knox County, SR-162, (Pellissippi Parkway) interchange at SR-62 (Oak Ridge Highway) in Solway;
   554. Knox County, SR-332, S. Northshore Drive bridge over Sinking Creek, LM 2.190;
   555. Knox County, SR-62, (Oak Ridge Highway) from Schaad Road to SR-131;
   556. Knox County, US-129 (SR-115), (Alcoa Highway) from north of Little River to north of Maloney Road;
   557. Knox County, US-129 (SR-115), (Alcoa Highway) from Woodson Drive to Cherokee Trail interchange;
   558. Knox, Blount, and Sevier counties, SR-71/US-441, (Chapman Highway) Blount Avenue to SR-338 (Boyds Creek Highway) in Seymour, operations and safety improvements (multiple locations);
   559. Knox and Sevier counties, I-40, ITS expansion from Strawberry Plains Pike (Exit 398) interchange to SR-66 (Sevierville, Exit 407) interchange;
   560. Lake County, Route 02155, Free Bridge Road bridge over Running Reelfoot Bayou, LM 5.930;
   561. Lake and Obion counties, SR-21, from SR-78 to SR-22;
   562. Lauderdale County, Route 00821, Twin Rivers Road bridge over overflow, LM 2.320;
   563. Lauderdale County, Route 00821, Twin Rivers Road bridge over overflow, LM 2.660;
   564. Lauderdale County, Route 00823, Lawrence Road bridge over Sumrow Creek, LM 2.300;
   565. Lauderdale County, Route 04495, Unionville Road bridge over Chambers Branch, LM 2.280;
   566. Lauderdale County, Route 0A064, Faye Barfield Road bridge over branch of Hatchie River, LM 0.718;
   567. Lauderdale County, Route 0A081, Chisholm Lake Road bridge over Cold Creek, LM 4.630;
   568. Lauderdale County, Route 0A094, Sutton Road bridge over branch, LM 1.076;
   569. Lauderdale County, Route 0A099, Dr. Lewis Road bridge over branch, LM 2.631;
   570. Lauderdale County, Route 0A110, Turkey Hill Road bridge over branch, LM 1.757;
   571. Lauderdale County, Route 0A121, Dee Webb Road bridge over Knob Creek, LM 3.812;
   572. Lauderdale County, Route 0A140, Olds Road bridge over branch, LM 1.909;
   573. Lauderdale County, Route 0A142, Key Corner Road bridge over branch, LM 1.915;
   574. Lauderdale County, Route 0A257, Coon Dance Road bridge over branch, LM 0.393;
   575. Lauderdale County, Route 0A257, Coon Dance Road bridge over branch, LM 0.440;
   576. Lauderdale County, Route 0A291, Parchman Road bridge over branch, LM 0.627;
   577. Lauderdale County, Route 0A291, Parchman Road bridge over branch, LM 1.557;
   578. Lauderdale County, Route 0A316, John Moorer Road bridge over branch, LM 4.540;
   579. Lauderdale County, Route 0A316, John Moorer Road bridge over overflow, LM 4.410;
   580. Lauderdale County, Route 0A523, Old Brownsville Road bridge over branch, LM 1.417;
   581. Lauderdale County, I-69, from south of SR-87 to south of SR-19;
   582. Lauderdale County, I-69, from south of SR-19 to south of Coffee Shop Road;
   583. Lauderdale County, I-69, from south of Coffee Shop Road to south of Dry Hill Road;
   584. Lauderdale County, I-69, from south of Dry Hill Road to north of SR-88;
   585. Lauderdale County, SR-19, from east of Eastland Avenue to Haywood County line;
   586. Lauderdale County, SR-87, bridge over overflow, LM 3.880;
   587. Lauderdale County, Route 0A164, Kellar Avenue bridge over Hyde Creek in Ripley, LM 1.070;
   588. Lauderdale and Tipton counties, I-69, from Leigh's Chapel Road to south of SR-87;
   589. Lawrence County, Route 01426, Busby Road bridge over Shoal Creek, LM 6.240;
   590. Lawrence County, Route 0A197, Pleasant Valley Road bridge over Dry Weakley Creek, LM 1.073;
   591. Lewis County, Route 0A098, Sickler Road bridge over Buffalo River, LM 0.331;
   592. Lincoln County, Route 01967, Wells Lee Road bridge over Big Huckleberry Creek, LM 4.670;
   593. Lincoln County, Route 0A001, Steelman Road bridge over East Fork Mulberry Creek, LM 0.275;
   594. Lincoln County, Route 0A165, Providence Road bridge over branch, LM 0.059;
   595. Lincoln County, Route 0A187, Providence Road bridge over Mulberry Creek, LM 3.200;
   596. Lincoln County, Route 0A405, Kidd Lane bridge over Elk River, LM 2.000;
   597. Lincoln County, US-231/431 (SR-10), (Huntsville Highway) from south of Elk River to the intersection of SR-110;
   598. Loudon County, Route 01251, Sugar Limb Road bridge over I-75, LM 7.860;
   599. Loudon County, Route 0A808, Elm Street bridge over Bacon Creek, LM 0.169;
   600. Loudon County, I-40, bridge over I-75 (northbound lanes), LM 4.510;
   601. Loudon County, I-75, from Pond Creek Road (SR-323) to the I-40/I-75 junction;
   602. Macon County, Route 02087, Sycamore Valley Road bridge over branch, LM 1.100;
   603. Macon County, SR-56, various safety projects;
   604. Madison County, Route 00868, Mifflin Road bridge over branch, LM 3.840;
   605. Madison County, Route 00870, Collins Road bridge over Cobb Creek, LM 2.120;
   606. Madison County, Route 03043, Airways Boulevard bridge over branch, LM 1.050;
   607. Madison County, Route 03058, Jackson Street bridge over West Tennessee Railroad, LM 0.290;
   608. Madison County, Route 0A092, Turner Loop bridge over branch, LM 0.646;
   609. Madison County, Route 0A166, George Anderson Road bridge over overflow, LM 3.286;
   610. Madison County, Route 0A224, Walter Helms Cut-Off Road bridge over branch, LM 0.999;
   611. Madison County, Route 0A310, John Brown Road bridge over branch, LM 0.418;
   612. Madison County, Route 0A364, Agins Road bridge over overflow, LM 0.178;
   613. Madison County, Route 0A386, Vinson Road bridge over overflow, LM 0.640;
   614. Madison County, Route 0A538, Hicks Avenue bridge over Bond Creek, LM 0.033;
   615. Madison County, Route 0A603, First Street bridge over Anderson Branch, LM 0.260;
   616. Madison County, Route 0A980, Westover Road bridge over Anderson Branch, LM 0.522;
   617. Madison County, Route 0A980, Westover Road bridge over overflow, LM 0.338;
   618. Madison County, Route 0A980, Westover Road bridge over overflow, LM 0.623;
   619. Madison County, Route 0A980, Westover Road bridge over overflow, LM 0.728;
   620. Madison County, I-40, from east of SR-5 (US-45) to SR-1 (US-70) in Jackson;
   621. Madison County, I-40, from west of US-412 (SR-20, Hollywood Drive) to west of US-45 Bypass (SR-186);
   622. Madison County, I-40, ITS expansion in the Jackson area;
   623. Madison County, SR-152, Law Road bridge over I-40, LM 7.830;
   624. Madison County, SR-18, (Bolivar Highway) from north of Medon/Malesus Road to US-45 (SR-5) in Jackson;
   625. Madison County, Route SR-223, Shady Grove Road bridge over branch, LM 2.280;
   626. Madison County, US-45 Bypass (SR-186), (Southern Bypass) SR-186 from SR-1 (Airways Boulevard) to SR-5 (South Highland Avenue) in Jackson;
   627. Marion County, Route 02153, Orme Road bridge over Dry Creek, LM 0.580;
   628. Marion County, SR-156, approximately one mile west of Cedar Avenue in South Pittsburg to approximately 1.7 miles west;
   629. Marion County, US-64/72 (SR-2), from Kimball to Jasper;
   630. Marshall County, Route 0A273, E. Hill Avenue bridge over CSX Railroad, LM 0.408;
   631. Marshall County, SR-130, High Street bridge over Cane Creek, LM 0.040;
   632. Marshall County, US-31A (SR-11), Nashville Highway bridge over Rock Creek, LM 13.180;
   633. Marshall County, Route 0A261, Hatchett Road bridge over Hatchett River in Cornersville, LM 0.120;
   634. Maury County, Route 01897, Howard Bridge Road bridge over Duck River, LM 2.530;
   635. Maury County, Route 01916, Bigbyville Road bridge over Little Bigby Creek, LM 0.090;
   636. Maury County, Route 01924, Seavy Hight Road bridge over Fountain Creek, LM 1.070;
   637. Maury County, Route 02733, Lawrenceburg Highway bridge over Rattlesnake Falls Branch, LM 2.090;
   638. Maury County, Route 02733, Lawrenceburg Highway bridge over Tennessee Southern Railway, LM 3.180;
   639. Maury County, Route 03194, N. James M. Campbell Boulevard bridge over Tennessee Southern Railway, LM 0.890;
   640. Maury County, Route, 04624, Mt. Olivet Road bridge over Bear Creek, LM 0.050;
   641. Maury County, Route 0A048, Vestal Hollow Road bridge over Leipers Creek, LM 0.036;
   642. Maury County, Route 0A051, Martin Ervin Road bridge over Leipers Creek, LM 0.123;
   643. Maury County, Route 0A064, Roberts Bend Lane bridge over Knob Creek, LM 7.383;
   644. Maury County, Route 0A064, Roberts Bend Road bridge over Duck River, LM 3.760;
   645. Maury County, Route 0A068, Algie Sewell Road bridge over Leipers Creek, LM 1.191;
   646. Maury County, Route 0A161, Cranford Hollow Road bridge over branch, LM 0.318;
   647. Maury County, Route 0A163, Martin Drive bridge over Lytle Creek, LM 0.721;
   648. Maury County, Route 0A177, Carpenter Bridge Road bridge over Pumpkin Creek, LM 0.415;
   649. Maury County, Route 0A189, Daimwood Road bridge over Cedar Creek, LM 0.297;
   650. Maury County, Route 0A326, Martin Hollow Road bridge over Campbell Station Branch, LM 1.132;
   651. Maury County, Route 0A326, Martin Hollow Road bridge over South Fork Fountain Creek, LM 0.038;
   652. Maury County, Route 0A358, Old Highway 43 bridge over Big Bigby Branch, LM 0.423;
   653. Maury County, Route 0A381, Arrow Mines Road bridge over Sugar Creek, LM 0.101;
   654. Maury County, Route 0A408, Ashwood Road bridge over Big Bigby Creek, LM 1.311;
   655. Maury County, Route 0A412, Roy Thompson Road bridge over Dog Branch, LM 0.756;
   656. Maury County, Route 0A424, Curry Branch Road bridge over Baptist Creek, LM 2.148;
   657. Maury County, Route 0A570, Old Sowell Mill Pike bridge over Duck River, LM 1.050;
   658. Maury County, Route 0B021, Craig Bridge Road bridge over Duck River, LM 0.739;
   659. Maury County, Route 0B310, Old Sowell Mill Pike bridge over Cedar Creek, LM 1.567;
   660. Maury County, Route 0B561, John Lunn Road bridge over Aenon Creek, LM 0.566;
   661. Maury County, Route 0B625, Jones Valley Road bridge over branch, LM 0.010;
   662. Maury County, I-65, US-412 (SR-99) interchange modification;
   663. Maury County, SR-243, N. Main Street bridge over Sugar Creek, LM 2.060;
   664. Maury County, SR-247, Snow Creek Road bridge over Leipers Creek, LM 1.050;
   665. Maury and Lewis counties, SR-166, from west of US-43 (SR-6) to US-412 (SR-99) at Lewis County line;
   666. Maury and Williamson counties, US-31 (SR-6), (Main Street / Columbia Pike) from Duplex Road in Spring Hill to I-840 in Thompson's Station;
   667. McMinn County, I-75, interchange improvements at SR-30 and SR-305 (ramp terminals and signals);
   668. McMinn County, SR-163, Etowah Road bridge over Conasauga Creek, LM 13.710;
   669. McMinn County, SR-39, bridge over Middle Creek, LM 13.350;
   670. McNairy County, Route 01657, Butler Chapel Road bridge over Indian Creek, LM 6.490;
   671. McNairy County, Route 0A658, Mt. Vinson Road bridge over Clear Creek, LM 1.820;
   672. McNairy County, SR-57, bridge over overflow, LM 8.500;
   673. McNairy County, SR-57, bridge over branch, LM 8.850;
   674. McNairy County, US-64 (SR-15), Court Avenue bridge over Cypress Creek, LM 11.630;
   675. Meigs County, Route 0A022, Big Sewee Road bridge over Sewee Creek, LM 1.058;
   676. Meigs County, Route 0A733, W. Memorial Drive bridge over Decatur Branch, LM 0.370;
   677. Monroe County, Route 01139, Mt. Pleasant Road bridge over Mulberry Creek, LM 10.000;
   678. Monroe County, Route 02344, Povo Road bridge over North Fork Notchy Creek, LM 1.890;
   679. Monroe County, Route 02344, Povo Road bridge over North Fork Notchy Creek, LM 2.570;
   680. Monroe County, SR-322, (Sweetwater Vonore Road) from Sweetwater-Vonore Road to Sheppard Road;
   681. Monroe County, SR-322, (Sweetwater Vonore Road) from Sheppard Road to SR-72;
   682. Monroe County, US-11 (SR-2), S. Main Street bridge over Sweetwater Creek, LM 2.280;
   683. Montgomery County, Route 00975, Dotsonville Road bridge over Cummings Creek, LM 7.900;
   684. Montgomery County, Route 01861, Budds Creek Road bridge over Budds Creek, LM 2.800;
   685. Montgomery County, Route 01863, Cooper Creek Road bridge over branch, LM 1.800;
   686. Montgomery County, Route 01888, Shady Grove Road bridge over McAdoo Creek, LM 6.670;
   687. Montgomery County, Route 03148, Dunbar Cave Road bridge over branch, LM 1.270;
   688. Montgomery County, Route 0A009, Sulphur Springs Road bridge over Sulphur Branch, LM 1.568;
   689. Montgomery County, Route 0A089, Ringgold Road bridge over Illinois Central Railroad (removed), LM 1.023;
   690. Montgomery County, Route 0A394, Akin Road bridge over Louise Creek, LM 1.294;
   691. Montgomery County, I-24, from Tennessee-Kentucky state line to SR-76 (Exit 11);
   692. Montgomery County, I-24, Clarksville welcome center renovation;
   693. Montgomery County, SR-13, Kraft Street bridge over Illinois Central Railroad (removed), LM 19.890;
   694. Montgomery County, SR-149/374, from Dotsonville Road to SR-149, SR-149 from SR-374 to River Road;
   695. Montgomery County, SR-374, from Dotsonville Road to US-79 (SR-76);
   696. Montgomery County, SR-48, (Trenton Road) from SR-374 to I-24;
   697. Moore County, Route 0A083, Turkey Creek Loop bridge over Turkey Creek, LM 0.522;
   698. Moore County, SR-55, from intersection of Goodbranch Road to Moore County High School;
   699. Moore County, SR-55, (Lynchburg Highway) passing lane from the intersection at Riddle Road to the Five Points Road intersection;
   700. Morgan County, Route 02378, Camp Austin Road bridge over Hall Branch, LM 8.610;
   701. Morgan County, Route 0A019, Sexton Loop bridge over Whiteoak Creek, LM 1.882;
   702. Morgan County, Route 0A153, Hebbertburg Road bridge over Island Creek, LM 5.888;
   703. Morgan County, Route 0A253, Macedonia Road bridge over Emory River, LM 7.800;
   704. Morgan County, Route 0A409, Wildlife Management Area Road bridge over Island Creek, LM 10.271;
   705. Morgan County, Route 0A413, Frozen Head State Park Road bridge over Flat Fork Creek, LM 0.006;
   706. Morgan County, SR-116, Petros Highway bridge over Stockstill Creek, LM 2.260;
   707. Morgan County, SR-116, Petros Highway bridge over Stockstill Creek, LM 2.600;
   708. Morgan County, SR-298, Genesis Road bridge over Clear Creek, LM 6.050;
   709. Morgan County, SR-62, (Knoxville Highway) from Oliver Springs to near Petit Lane;
   710. Morgan County, US-27 (SR-29), from north of SR-328 to north of Ray Cross Road / Mossy Grove Road (formerly Westminster Road);
   711. Morgan County, US-27 (SR-29), from north of Ray Cross Road / Mossy Grove Road (formerly Westminster Road) to SR-62 in Wartburg;
   712. Morgan County, US-27 (SR-29), Morgan County Highway bridge over Massingale Creek, LM 26.140;
   713. Obion County, Route 01433, S. Bluff Road bridge over Browns Creek, LM 4.275;
   714. Obion County, Route 01524, W. Black Lane Road bridge over Mill Creek, LM 1.230;
   715. Obion County, Route 01525, Simmons Road bridge over overflow, LM 2.210;
   716. Obion County, Route 01528, Phesbus Road bridge over Davidson Creek, LM 0.500;
   717. Obion County, Route 02122, Old Turnpike Road bridge over Old Obion River Bed, LM 5.190;
   718. Obion County, Route 0A047, Pate Road bridge over Davidson Creek, LM 0.670;
   719. Obion County, Route 0A057, Cherry Road bridge over branch, LM 0.210;
   720. Obion County, Route 0A283, Town and Country Road bridge over branch, LM 0.520;
   721. Obion County, Route 0A578, W. Middle Trimble Road bridge over branch, LM 3.012;
   722. Obion County, Route 0A815, College Street bridge over Harris Fork Creek, LM 0.232;
   723. Obion County, I-69, from 1.2 miles south of SR-183 to south of SR-21 (Troy-Rives Road);
   724. Obion County, I-69, from south of SR-21 (Troy-Rives Road) to south of US-51;
   725. Obion County, I-69, from south of SR-3 to south of SR-5;
   726. Obion County, I-69, from south of SR-5 to west of SR-21;
   727. Obion County, I-69, from west of SR-21 to US-51 near Mayberry Road;
   728. Obion County, I-69, from Rogers Road in Kentucky to SR-3 (US-45W and US-51) in Obion County;
   729. Obion County, US-45W (SR-5), from Allie Campbell Road to US-51 (SR-3) in Union City;
   730. Obion County, US-45W (SR-5), from Troy Station Road to Allie Campbell Road;
   731. Obion County, US-51 (SR-3), bridge over branch, LM 15.390;
   732. Overton County, Route 01205, Windle Community Road bridge over Roaring River, LM 5.170;
   733. Overton County, Route 01506, Old SR-42 / Rickman Road bridge over Carr Creek, LM 9.060;
   734. Overton County, Route 0A255, Big Laurel Creek Road bridge over Big Laurel Creek, LM 0.021;
   735. Overton County, SR-52, (Jamestown Highway) from SR-52/85, west of Alpine to west of Pickett County line;
   736. Perry County, Route 00921, S. Mill Street bridge over Buffalo River, LM 0.220;
   737. Perry County, Route 0A008, Mousetail Landing Road bridge over Spring Creek, LM 0.049;
   738. Perry County, Route 0A202, Culps Bend Road bridge over Whiteoak Creek, LM 0.051;
   739. Perry County, SR-13, three spot improvements at locations E, H, and K from SR-20 to south of the Humphreys County line;
   740. Perry County, SR-13, four spot improvements at locations B, C, D, and F from SR-20 to south of the Humphreys County line;
   741. Polk County, Route 02268, Easley Ford Road bridge over Conasauga River, LM 1.530;
   742. Polk County, Route 02309, Reynolds Bridge Road bridge over Ocoee River, LM 1.940;
   743. Polk County, Route 0A207, Boanerges Church Road bridge over Old Fort Creek, LM 3.290;
   744. Polk County, Route 0A317, Columbus Road bridge over CSX Railroad, LM 1.130;
   745. Polk County, SR-68, bridge over SR-40, LM 18.390;
   746. Polk County, SR-68, Ocoee Street bridge over Davis Mill Creek, LM 21.010;
   747. Polk County, US-64/74 (SR-40), Ocoee River Gorge Bypass, Appalachia Corridor “K” (Phase 1);
   748. Polk County, US-64/74 (SR-40), Ocoee River Gorge Bypass, Appalachia Corridor “K” (Phase 3);
   749. Polk County, US-64/74 (SR-40), bridge over North Potato Creek, LM 26.930;
   750. Polk County, US-64/74 (SR-40), bridge over Ocoee River, LM 3.120;
   751. Putnam County, SR-135, (N. Willow Avenue) from West Broad Street to West 12th Street;
   752. Putnam County, SR-136, (S. Jefferson Avenue) from I-40 to SR-111;
   753. Rhea County, Route 0A024, Harrison Avenue bridge over Roaring Creek, LM 0.722;
   754. Rhea County, SR-30, (Old Washington Highway) from US-27 (SR-29) to west of the Tennessee River bridge;
   755. Roane County, Route 01226, Pansy Hill Drive bridge over Emory River, LM 0.280;
   756. Roane County, Route 01425, Caney Creek Road bridge over Caney Creek, LM 3.940;
   757. Roane County, Route 02374, Poplar Creek Road bridge over Poplar Creek, LM 9.240;
   758. Roane County, Route 0A448, Scenic Drive bridge over I-40, LM 1.198;
   759. Roane County, Route 0B076, Main Street bridge over Indian Creek, LM 0.048;
   760. Roane County, I-40, bridge over Clinch River and NFA A774, LM 11.150;
   761. Roane County, US-27 (SR-29), S. Roane Street bridge over Emory River, LM 7.480;
   762. Roane County, US-27 (SR-29), bridge over SR-29/SR-61, LM 12.100;
   763. Roane County, US-70 (SR-1), from SR-382 to Midtown (SR-29);
   764. Robertson County, Route 01021, Cross Plains Road bridge over Empson Branch, LM 8.920;
   765. Robertson County, Route 05353, Experiment Station Road bridge over Wartrace Creek, LM 0.610;
   766. Robertson County, Route 0A480, Kinneys School Road bridge over Sulphur Fork Creek, LM 1.233;
   767. Robertson County, I-24, ramp improvements at Exits 19 and 24;
   768. Robertson County, I-65, weigh station;
   769. Robertson County, SR-49, bridge over Calebs Creek, LM 4.930;
   770. Robertson County, SR-76, bridge over Sulphur Fork Creek, LM 0.210;
   771. Robertson County, SR-76, from Charles Drive to New Hall Road;
   772. Rutherford County, I-24, interchange improvements at Exits 74, 78, and 80;
   773. Rutherford County, I-24, ramp improvements at Exits 66, 70, 81, 84, and 89;
   774. Rutherford County, SR-266, (W. Jefferson Pike) from SR-102 to east of I-840;
   775. Rutherford County, SR-268, (N. Thompson Lane) from US-41/70S (SR-1) to SR-10;
   776. Rutherford County, SR-96, Franklin Road bridge over branch, LM 4.560;
   777. Rutherford County, SR-99, (New Salem Highway) from Cason Lane to I-24 in Murfreesboro;
   778. Rutherford County, SR-99, (New Salem Highway) from I-24 to SR-96 (Old Fort Parkway) in Murfreesboro;
   779. Rutherford County, SR-99, (New Salem Highway) from SW Loop Road to Cason Lane;
   780. Rutherford County, SR-99, (Bradyville Pike) from US-41 (SR-2, SE Broad Street) to Rutherford Boulevard in Murfreesboro;
   781. Rutherford County, SR-99, Bradyville Pike bridge over Murray Creek, LM 28.660;
   782. Rutherford County, US-231 (SR-10), S. Church Street bridge over CSX Railroad, LM 12.630;
   783. Rutherford County, US-41A (SR-16), S. Main Street bridge over Kelly Creek, LM 4.790;
   784. Scott County, Route 02400, Niggs Creek Road bridge over Southern Railway, LM 0.020;
   785. Scott County, Route 0A008, Grave Hill Ridge Road bridge over Puncheoncamp Creek, LM 1.831;
   786. Scott County, Route 0A040, O and W Road bridge over Pine Creek, LM 4.818;
   787. Scott County, Route 0A137, Angel Valley Road bridge over Jellico Creek, LM 0.006;
   788. Scott County, Route 0A209, Black Creek Road bridge over branch, LM 1.754;
   789. Scott County, Route 0A450, Stanley Creek Road bridge over Stanley Creek, LM 0.315;
   790. Scott County, SR-52, (Rugby Highway) from Morgan County line to SR-29 (US-27);
   791. Scott County, US-27 (SR-29), (Lon Foust Highway) from north of Wolf Creek Road to Old US-27 at Robbins;
   792. Scott County, US-27 (SR-29), (Oneida Bypass) from 5-lane section north of Oneida to 5-lane section south of Oneida;
   793. Sequatchie and Bledsoe counties, SR-28, from Dunlap to Pikeville;
   794. Sevier County, Route 0A852, Spruce Lane bridge over Roaring Fork Creek, LM 0.107;
   795. Sevier County, SR-449 Ext., (Veterans Boulevard) from SR-35 to Robert Henderson Road;
   796. Sevier County, SR-XXX, (Jake Thomas Connector) from SR-449 to SR-73 (US-321/441);
   797. Sevier County, US-321 (SR-73), (East Parkway) from Buckhorn Road to SR-416 (Phase 2);
   798. Sevier County, US-321/421 (SR-71), Parkway bridge over West Fork Little Pigeon River, LM 21.040;
   799. Sevier and Jefferson counties, US-411 (SR-35), (Newport Highway) from Sims Road in Sevier County to SR-92 (Dickey Road) in Jefferson County;
   800. Shelby County, I-240, from I-55 to I-40 near Midtown;
   801. Shelby County, I-240, interchange at Airways Boulevard;
   802. Shelby County, I-40, from SR-177 (Germantown Road) to 1.0 mile east of Canada Road;
   803. Shelby County, I-40, from 1.0 mile east of Canada Road to SR-205 (Collierville-Arlington Road);
   804. Shelby County, SR-14, (Austin Peay Highway) from east of Kerrville-Rosemark Road to Tipton County line;
   805. Shelby County, SR-14, (Austin Peay Highway) from SR-385 (Paul Barrett Parkway) to east of Kerrville-Rosemark Road;
   806. Shelby County, SR-14, Jackson Avenue bridge over Harrison Creek, LM 19.120;
   807. Shelby County, US-51 (SR-3), (Elvis Presley Boulevard) from Craft Road to Shelby Drive;
   808. Shelby County, US-51 (SR-3), Thomas Street bridge over overflow, LM 15.690;
   809. Shelby County, US-51 (SR-3), Thomas Street bridge over Canadian National/Illinois Central Railroad, LM 16.440;
   810. Shelby County, US-64/70/79 (SR-1), (Summer Avenue) from I-40 to 0.1 mile north of Sycamore View Road;
   811. Shelby County, US-64/70/79 (SR-1), (Summer Avenue) from 0.1 mile north of Sycamore View Road to 0.1 mile north of Elmore Road;
   812. Shelby County, US-70/79 (SR-1), bridge over Clear Creek, LM 25.610;
   813. Shelby County, US-72 (SR-57), Poplar Avenue bridge over Cypress Creek, LM 2.720;
   814. Shelby County, US-78 (SR-4), (Lamar Avenue) from Mississippi state line to south of Shelby Drive;
   815. Shelby County, US-78 (SR-4), (Lamar Avenue) from south of Shelby Drive to Raines/Perkins Road interchange;
   816. Shelby County, US-78 (SR-4), (Lamar Avenue) from Raines Road/Perkins Road interchange to Getwell Road (SR-176);
   817. Shelby County, US-78 (SR-4), Lamar Avenue bridge over ramps from I-240 and SR-4, LM 7.490;
   818. Shelby and Fayette counties, I-269, ITS expansion from I-40 southward to the Mississippi state line;
   819. Shelby and Fayette counties, SR-385, ITS expansion from mile marker 7 to mile marker 15;
   820. Smith County, Route 01068, Brush Creek Road bridge over Brush Creek, LM 1.020;
   821. Smith County, Route 02076, Webster Road bridge over Little Indian Creek, LM 0.860;
   822. Smith County, Route 02084, Gladice Road bridge over branch, LM 4.030;
   823. Smith County, Route 0A028, Old Kemp Hollow Lane bridge over Peyton Creek, LM 0.025;
   824. Smith County, Route 0A039, Friendship Hollow Lane S. bridge over Lankford Branch, LM 2.996;
   825. Smith County, Route 0A039, Friendship Hollow Lane S. bridge over Lankford Branch, LM 3.411;
   826. Smith County, Route 0A039, Friendship Hollow Lane S. bridge over Lankford Branch, LM 2.873;
   827. Smith County, I-40, bridge over Caney Fork River, LM 15.440;
   828. Smith County, I-40, bridge over Hickman Creek and NFA A156, LM 10.460;
   829. Smith County, I-40, Caney Fork River welcome center renovation;
   830. Smith County, SR-141, Grant Highway bridge over SR-141/I-40, LM 5.450;
   831. Smith County, US-70N (SR-24), rock fall mitigation (near Cordell Hull Bridge);
   832. Stewart County, Route 00945, Bumpus Mills Road bridge over Morgan Branch, LM 6.700;
   833. Stewart County, Route 01797, Pleasant Hill Road bridge over Blue Creek, LM 2.420;
   834. Stewart County, Route 0A335, E. Fork Leatherwood Road bridge over Harris Branch, LM 3.600;
   835. Stewart County, Route 0A380, Upper Standing Rock Road bridge over Terrapin Run Branch, LM 2.472;
   836. Stewart County, Route 0A467, Cox Hollow Road bridge over Standing Rock Creek, LM 0.535;
   837. Sullivan County, Route 01375, Muddy Creek Road bridge over Booher Creek, LM 0.220;
   838. Sullivan County, Route 01392, Old SR-37 bridge over Indian Creek, LM 1.240;
   839. Sullivan County, Route 02599, Devault Bridge Road bridge over Muddy Creek, LM 0.310;
   840. Sullivan County, Route 02640, Fordtown Road bridge over CSX Railroad, LM 3.670;
   841. Sullivan County, Route 03899, Fort Robinson Drive bridge over Dry Branch in Kingsport, LM 0.390;
   842. Sullivan County, Route 03930, State Street bridge over Beaver Creek, LM 0.170;
   843. Sullivan County, Route 0A353, Old Carden Hollow Road bridge over Back Creek, LM 0.445;
   844. Sullivan County, Route 0A456, Eighth Street bridge over Beaver Creek, LM 0.048;
   845. Sullivan County, Route 0A839, Wyatt Hollow Road bridge over Harpers Creek, LM 8.630;
   846. Sullivan County, Route 0B419, Old Blair Gap Road bridge over Walker Fort Creek, LM 2.980;
   847. Sullivan County, Route 0C473, Reedy Creek Lane bridge over Reedy Creek, LM 0.028;
   848. Sullivan County, Route 0C534, Meadow Brooke Lane bridge over Reedy Creek, LM 0.011;
   849. Sullivan County, Route 0C835, Henry Road bridge over Muddy Creek, LM 0.040;
   850. Sullivan County, I-81, ITS expansion between I-26 (Exit 57) interchange and Virginia state line;
   851. Sullivan County, SR-126, (Memorial Boulevard) from East Center Street in Kingsport to east of Cooks Valley Road;
   852. Sullivan County, SR-126, (Memorial Boulevard) from east of Cooks Valley Road to I-81 in Kingsport;
   853. Sullivan County, SR-355, Industry Drive bridge over Reedy Creek, LM 1.910;
   854. Sullivan County, SR-36, Ft. Henry Drive bridge (right lanes) over South Holston River, LM 5.020;
   855. Sullivan County, SR-36, Ft. Henry Drive bridge (left lanes) over South Holston River, LM 5.030;
   856. Sullivan County, SR-44, Dry Branch Road bridge over branch, LM 5.030;
   857. Sullivan County, SR-93, (Sullivan Gardens Parkway) from south of Horse Creek to north of Derby Drive (spot improvements);
   858. Sullivan County, SR-93, John B. Dennis Highway bridge over CSX Railroad, LM 8.440;
   859. Sullivan County, SR-XXX, from US-11E (SR-34) near Bristol Motor Speedway to US-11W (SR-1) near Pinnacle Parkway;
   860. Sullivan and Washington counties, SR-93, (Sullivan Gardens Parkway) from Morgan Lane in Washington County to south of Baileyton Road in Sullivan County (spot improvement);
   861. Sumner County, SR-109, (proposed SR-109 Portland Bypass) from SR-52 west of Portland to existing SR-109 north of Portland;
   862. Sumner County, SR-109, (proposed SR-109 Portland Bypass) from existing SR-109 south of Portland to SR-52 west of Portland;
   863. Sumner County, SR-174, Old US-31 E. bridge over Little Trammel Creek, LM 39.410;
   864. Sumner County, SR-386, interchange at Forest Retreat Road;
   865. Sumner County, SR-386, (Vietnam Veterans Parkway) transit managed lanes and widening from I-65 to US-31E (Phase 1);
   866. Sumner County, US-31E (SR-6), Nashville Pike bridge over East Fork Station Camp Creek, LM 11.910;
   867. Sumner County, US-31E (SR-6), Nashville Pike bridge over West Fork Station Camp Creek, LM 9.84;
   868. Sumner County, US-31E (SR-6), (Broadway) from East Broadway to Dobbins Pike (SR-174);
   869. Sumner and Davidson counties, Route 0B375, Old Shiloh Road bridge over Mansker Creek, LM 0.010;
   870. Tipton County, Route 00808, Bride Road bridge over Mathis Creek, LM 5.070;
   871. Tipton County, Route 00808, Bride Road bridge over Rocky Branch, LM 5.010;
   872. Tipton County, Route 01459, Dunlap Orphanage Road bridge over branch, LM 0.410;
   873. Tipton County, Route 01473, Old Memphis Road bridge over branch, LM 2.715;
   874. Tipton County, Route 05447, Maple Drive bridge over Big Branch Creek, LM 2.740;
   875. Tipton County, Route 0A090, Antioch-Cotton Lake Road bridge over Richland Creek, LM 1.158;
   876. Tipton County, Route 0A118, Salem Road bridge over Branch Creek, LM 1.050;
   877. Tipton County, Route 0A169, S. Terry Lane Road bridge over Hall Creek, LM 0.761;
   878. Tipton County, Route 0A188, McLennan Road bridge over Kelly Branch, LM 0.319;
   879. Tipton County, SR-14, from north of SR-384 to SR-59;
   880. Trousdale County, SR-141, from Hartsville Pike / Cedar Bluff intersection to north of SR-10;
   881. Trousdale and Macon counties, SR-10, (Hartsville Road) safety improvements from Lafayette to Hartsville;
   882. Unicoi County, Route 0A048, Hensley Road bridge over South Indian Creek, LM 0.008;
   883. Unicoi County, Route 0A051, Tumbling Creek Road bridge over Spivey Creek, LM 0.224;
   884. Unicoi County, Route 0A0481, Carver Road bridge over Dry Creek, LM 0.010;
   885. Unicoi County, Route 0A601, Locust Lane bridge over South Indian Creek, LM 0.039;
   886. Unicoi County, SR-107, Unicoi Drive bridge over Indian Creek, LM 5.370;
   887. Union County, Route 01345, Edwards Hollow Road bridge over Little Barren Creek, LM 0.030;
   888. Union County, Route 0A122, Bower Hollow Road bridge over Bull Run Creek, LM 2.129;
   889. Union County, Route 0A128, Little Tater Valley Road bridge over Bull Run Creek, LM 0.070;
   890. Union County, Route 0A137, S. Front Street bridge over Flat Creek, LM 2.030;
   891. Union County, Route 0A156, Johnson Road bridge over North Fork Bull Run Creek, LM 1.387;
   892. Union County, Route 0A156, Beard Valley Road bridge over Raccoon Creek, LM 5.325;
   893. Union County, SR-33, from Knox County line to south of SR-144 (Left);
   894. Union County, SR-61, from Maynardville to Luttrell north city limit;
   895. Van Buren County, Route 0A090, Park Road bridge over Fall Creek Falls Dam overflow, LM 2.720;
   896. Warren County, Route 01100, Shelbyville Road bridge over Small Branch, LM 0.590;
   897. Washington County, Route 01335, Glendale Road bridge over branch, LM 4.470;
   898. Washington County, Route 01352, Bowmantown Road bridge over Carson Creek, LM 0.930;
   899. Washington County, Route 02575, Telford-New Victory Road bridge over Little Limestone Creek, LM 0.140;
   900. Washington County, Route 03960, Milligan Highway bridge over CSX Railroad, LM 0.060;
   901. Washington County, Route 0A674, New Street bridge over Brush Creek, LM 0.535;
   902. Washington County, Route 0A873, Garland Road bridge over Limestone Creek, LM 0.534;
   903. Washington County, Route 0A918, Jarrett Road bridge over branch, LM 1.651;
   904. Washington County, Route 0A970, Mill Street bridge over Little Limestone Creek, LM 0.031;
   905. Washington County, Route 0B099, Little Cassi Creek Road bridge over Cassi Creek, LM 0.769;
   906. Washington County, Route 0B181, Tommy Campbell Road bridge over Little Cherokee Creek, LM 0.098;
   907. Washington County, Route 0B435, Magnolia Extension bridge over CSX Railroad, LM 0.048;
   908. Washington County, Route 0C900, Austin Springs Road bridge over Watauga River, LM 3.537;
   909. Washington County, I-26, interchange at SR-354 (Exit 17);
   910. Washington County, SR-353, Old SR-34 bridge over Little Limestone Creek, LM 11.720;
   911. Washington County, SR-93, (Sullivan Gardens Parkway) from north of Davis Road to north of Fire Hall Road (spot improvement);
   912. Washington County, SR-XXX (06040), (Knob Creek Road) from SR-354 (Boones Creek Road) to Mizpah Hills Drive;
   913. Washington County, US-11E/321 (SR-34), W. Market Street bridge over CSX Railroad, LM 15.530;
   914. Washington and Sullivan counties, SR-36, (Fort Henry Drive) from SR-75 to I-81;
   915. Wayne County, Route 01767, Hurricane Creek Road bridge over Hurricane Creek, LM 16.160;
   916. Wayne County, Route 0A141, Simmons Branch Road bridge over Simmons Branch, LM 1.672;
   917. Wayne County, Route 0A280, Hill Parkway bridge over Butler Creek, LM 0.225;
   918. Wayne County, Route 0A303, Rocky Ford Road bridge over Holly Branch, LM 0.140;
   919. Wayne County, Route 0A312, Wright Ridge Road bridge over Cypress Creek, LM 0.099;
   920. Wayne County, Route 0A387, Cromwell Ridge Road bridge over Bear Creek, LM 0.062;
   921. Weakley County, Route 00815, Ralston Road bridge over North Fork Obion River, LM 6.100;
   922. Weakley County, Route 00859, Old Highway 22 bridge over Middle Fork of the Obion River, LM 10.310;
   923. Weakley County, Route 00859, Evergreen Street bridge over overflow, LM 10.480;
   924. Weakley County, Route 00859, Evergreen Street bridge over overflow, LM 10.650;
   925. Weakley County, Route 01610, Lower Sharon Road bridge over Terrell Branch, LM 2.890;
   926. Weakley County, Route 01616, Oliver Road bridge over Cane Creek, LM 1.780;
   927. Weakley County, Route 0A060, Chestnut Glade Road bridge over Richland Creek, LM 1.271;
   928. Weakley County, Route 0A235, Thompson Creek Road bridge over Thompson Creek, LM 0.230;
   929. Weakley County, Route 0A666, Ryan Road bridge over Cypress Creek, LM 0.385;
   930. Weakley County, SR-54, bridge over branch, LM 5.250;
   931. White County, Route 0A966, Old SR-42 bridge over Falling Water River, LM 6.740;
   932. White County, Route 0A966, Roberts-Matthews Highway bridge over Post Oak Creek, LM 5.300;
   933. White County, SR-111, (Spencer Highway) grade separation at Taft Church Road in Sparta;
   934. Williamson County, I-65, interchange at SR-441 (Moores Lane) reconstruction;
   935. Williamson County, SR-100, (Fairview Boulevard) from Bowie Lake Road to I-840;
   936. Williamson County, SR-397, (Mack C. Hatcher Memorial Parkway) from south of SR-96 to US-431 (SR-106) (northwest quadrant);
   937. Williamson County, SR-397, (Mack C. Hatcher Memorial Parkway) from SR-96 east of Franklin to US-31 (SR-6, Columbia Pike) south of Franklin (southeast quadrant);
   938. Williamson County, SR-96, from east of Arno Road to east of SR-252 (Wilson Pike);
   939. Williamson County, SR-96, from east of SR-252 (Wilson Pike) to I-840;
   940. Williamson County, SR-96, (Franklin Road) Murfreesboro Road bridge over Mayes Creek, LM 16.760;
   941. Williamson County, SR-96, (Franklin Road) Third Avenue S. bridge over Harpeth River, LM 10.740;
   942. Williamson County, US-31 (SR-6), (Columbia Pike) from I-840 in Thompson's Station to Mack Hatcher Parkway in Franklin;
   943. Williamson County, US-31 (SR-6), (Columbia Pike) from Fowlkes Street to SR-397 (Mack Hatcher Parkway);
   944. Williamson County, US-31 (SR-6), E. Main Street bridge over Harpeth River, LM 12.510;
   945. Williamson County, US-31 (SR-6), Columbia Pike bridge over CSX Railroad, LM 8.890;
   946. Williamson County, US-31 (SR-6), Columbia Pike bridge over West Harpeth River, LM 5.720;
   947. Williamson County, US-31A/41A (SR-11), Horton Highway bridge over branch, LM 4.580;
   948. Williamson County, US-31A/41A (SR-11), Horton Highway bridge over Harpeth River, LM 3.500;
   949. Williamson County, US-31A/41A (SR-11), Nolensville Road bridge over branch, LM 16.230;
   950. Williamson County, US-31A/41A (SR-11), Nolensville Road bridge over Mill Creek, LM 14.780;
   951. Williamson County, US-31A/41A (SR-11), Nolensville Road bridge over McCanless Branch, LM 9.460;
   952. Williamson and Davidson counties, US-31A/41A (SR-11), (Nolensville Pike) from south of Burkitt Road to north of Mill Creek;
   953. Williamson and Rutherford counties, SR-96, from I-840 in Williamson County to Veterans Parkway;
   954. Wilson County, I-40, from SR-109 to I-840;
   955. Wilson County, I-40, from I-840 to US-70 (SR-26);
   956. Wilson County, I-40, new interchange at Central Pike (SR-265);
   957. Wilson County, SR-109, from north of US-70 (SR-24) to south of Dry Fork Creek;
   958. Wilson County, SR-141, (Hartsville Pike) from north of Lovers Lane to US-70 (SR-26);
   959. Wilson County, SR-141, (Hartsville Pike) from south of Spring Creek to north of Lovers Lane;
   960. Wilson County, SR-171, (Mt. Juliet Road) from Central Pike (SR-265) to Providence Way;
   961. Wilson County, US-70 (SR-24) (Lebanon Road) from Park Glen Drive to Bender's Ferry Road; and
   962. Wilson and Davidson counties, SR-265, (Central Pike) from Old Hickory Boulevard (SR-45) to Mt. Juliet Road (SR-171).
3. The department of transportation may make recommendations in its annual transportation improvement program that projects be deleted from, added to, or modified in the list of projects identified in subsection (b).
4. On or before July 1, 2018, and on or before each July 1 occurring thereafter, the department of transportation shall submit a report to the general assembly on the status of the projects listed in subsection (b), including at a minimum the following information for each project:
   1. The date on which engineering activities began, or are anticipated to begin, if known;
   2. The date on which right-of-way acquisition activities began, or are anticipated to begin, if known;
   3. The date on which construction activities began, or are anticipated to begin, if known; and
   4. The date on which construction was completed, as applicable.
5. The report required under subsection (d) shall be supplemental to, and not in place of, any other report the department of transportation is required to submit to the general assembly on the status of highway projects.