The register is responsible for the collection and transmittal to the Department of Revenue of two related privilege taxes, the state transfer tax, and the state “mortgage” tax (tax on the recording or filing of an instrument evidencing an indebtedness).  Both taxes are levied by T.C.A. § 67-4-409.  Registers collect a five percent (5%) commission on state transfer and "mortgage" taxes collected.  T.C.A. § 67-4-409(d).  Fifty-two percent (52%) of this five percent (5%) commission is remitted monthly to the state treasurer. The remaining forty-eight percent (48%) of this five percent (5%) commission is treated as a standard fee of the office.