Section 67-8-415 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Collection of tax - Reports by commissioner(a) The commissioner shall collect the tax imposed by this part and part 3 of this chapter and deposit the tax in such depository, or depositories, as the commissioner may select, which shall have executed and filed with the commissioner a bond in an amount fixed by the commissioner, signed by an approved surety company authorized to transact business in Tennessee, guaranteeing the safekeeping and delivery of such funds upon demand.(b) It is the duty of the commissioner to keep detailed records of the tax collected and to make report thereof to the comptroller of the treasury not later than the fifteenth day of the months of January, April, July and October each year of such collections made during the preceding quarterly period, remitting with such reports the amount so reported, which shall be and become a part of the general fund of the state.Acts 1929 (Ex. Sess.), ch. 29, § 3(8); Code 1932, § 1280; T.C.A. (orig. ed.), § 30-1623.