Tennessee Code 67-4-2607 – Admissibility into evidence of licensed cigarette distributor reports filed with the department of revenue
Current as of: 2024 | Check for updates
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Terms Used In Tennessee Code 67-4-2607
- Brand family: means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, "menthol" "lights" "kings" and "100s" and includes any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes. See Tennessee Code 67-4-2601
- Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2601
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Licensed agent: means a person who is authorized to affix tax stamps to packages or other containers of cigarettes under §. See Tennessee Code 67-4-2601
- Month: means a calendar month. See Tennessee Code 1-3-105
Notwithstanding any other law or rule of evidence to the contrary, a copy of a licensed distributor report filed with the commissioner pursuant to § 67-4-2604(a) shall be admitted into evidence for the purpose of proving the total number of cigarettes by brand family, or, in case of roll your own, the equivalent stick count, for which the licensed agent affixed Tennessee tax stamps during the previous calendar month or otherwise paid the tax due for cigarettes, as a nonhearsay document in all judicial and administrative proceedings.