Tennessee Code § 55-27-102

Funds held in trust by a dealer
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All funds received by a dealer in a transaction involving the purchase or trade-in, or both, of a motor vehicle intended by the parties to the transaction to be used to: (1) Satisfy obligations secured by a lien or other security interest in a motor vehicle or other tangible personal property taken by the dealer as a trade-in in partial or complete consideration for the purchase of a motor vehicle; (2) Pay to the taxing authorities the sales or use tax collected by the dealer on the sale of a motor vehicle; or (3) Pay the fees imposed for the transfer of title, registration and licensing of the vehicle; are trust funds held in trust by the dealer for the benefit of the purchaser and/or the holder of the obligations secured by the lien or other security interest and/or the taxing authorities and registration officials, as their respective interests may appear. Acts 2009 , ch. 322, § 2.
All funds received by a dealer in a transaction involving the purchase or trade-in, or both, of a motor vehicle intended by the parties to the transaction to be used to: (1) Satisfy obligations secured by a lien or other security interest in a motor vehicle or other tangible personal property taken by the dealer as a trade-in in partial or complete consideration for the purchase of a motor vehicle; (2) Pay to the taxing authorities the sales or use tax collected by the dealer on the sale of a motor vehicle; or (3) Pay the fees imposed for the transfer of title, registration and licensing of the vehicle; are trust funds held in trust by the dealer for the benefit of the purchaser and/or the holder of the obligations secured by the lien or other security interest and/or the taxing authorities and registration officials, as their respective interests may appear. Acts 2009 , ch. 322, § 2.
All funds received by a dealer in a transaction involving the purchase or trade-in, or both, of a motor vehicle intended by the parties to the transaction to be used to: (1) Satisfy obligations secured by a lien or other security interest in a motor vehicle or other tangible personal property taken by the dealer as a trade-in in partial or complete consideration for the purchase of a motor vehicle; (2) Pay to the taxing authorities the sales or use tax collected by the dealer on the sale of a motor vehicle; or (3) Pay the fees imposed for the transfer of title, registration and licensing of the vehicle; are trust funds held in trust by the dealer for the benefit of the purchaser and/or the holder of the obligations secured by the lien or other security interest and/or the taxing authorities and registration officials, as their respective interests may appear. Acts 2009 , ch. 322, § 2.
All funds received by a dealer in a transaction involving the purchase or trade-in, or both, of a motor vehicle intended by the parties to the transaction to be used to:
(1) Satisfy obligations secured by a lien or other security interest in a motor vehicle or other tangible personal property taken by the dealer as a trade-in in partial or complete consideration for the purchase of a motor vehicle;
(2) Pay to the taxing authorities the sales or use tax collected by the dealer on the sale of a motor vehicle; or
(3) Pay the fees imposed for the transfer of title, registration and licensing of the vehicle; are trust funds held in trust by the dealer for the benefit of the purchaser and/or the holder of the obligations secured by the lien or other security interest and/or the taxing authorities and registration officials, as their respective interests may appear.
are trust funds held in trust by the dealer for the benefit of the purchaser and/or the holder of the obligations secured by the lien or other security interest and/or the taxing authorities and registration officials, as their respective interests may appear.
Acts 2009 , ch. 322, § 2.

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