Taxes, Severance - As enacted, extends from 30 to 90 days, the time following the end of a county's fiscal year within which a county must submit an annual report to the commissioner of transportation and the chairs of the house and senate transportation committees regarding mineral severance tax revenue the county deposits into its county road fund; removes the comptroller of the treasury as a recipient of the report; subjects the report to audit by the comptroller. - Amends TCA Section 67-7-207.

HB 1517 extends the deadline for Tennessee counties to submit annual reports on mineral severance tax revenue from 30 to 90 days after their fiscal year ends. Counties must detail how much revenue was deposited into their road funds, how it was spent, and how it was used for road construction, maintenance, and repairs. The bill removes the comptroller of the treasury as a report recipient but keeps the comptroller responsible for auditing these reports. This directly affects counties collecting mineral severance taxes, which fund local road projects.