The register is entitled to demand and receive the fees listed in the statutes for recording various instruments before accepting an instrument for registration.  Generally, no person or entity, governmental or private, is exempt from the fee requirement.  T.C.A. § 8-13-111.  However, no fee is to be charged for the filing of a county growth plan.  T.C.A. § 6-58-104(C)(2).  Although the State of Tennessee generally has to pay recording fees, the register is required to extend credit to the State of Tennessee.  The register submits the bill for fees due from the State to the Commissioner of Finance and Administration.  T.C.A. § 12-2-106.  Also, the register must extend credit to the United States for recording fees due on notices of federal liens and submit the bill at the end of the month to the district director of the Internal Revenue Service or other appropriate federal official in order to obtain payment.  T.C.A. § 66-21-201.