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.

SB 1593 extends the deadline for Tennessee counties to report mineral severance tax revenue usage from 30 to 90 days after their fiscal year ends. It requires counties receiving these funds to submit annual reports detailing how much revenue was deposited into their road funds, how much was spent, and specifically how it was used for road construction, maintenance, and repairs. The bill removes the comptroller of the treasury as a report recipient but mandates that these reports undergo audit by the comptroller. This change applies to counties managing mineral severance tax revenue allocated to their road funds, as amended in Tennessee Code Annotated Section 67-7-207.