(a) The commissioner shall issue stamps to affix to unauthorized substances to indicate payment of the tax by the merchant required by this part. A merchant shall report the taxes payable under this part at the time and on the form prescribed by the commissioner. The merchant is not required to give the merchant’s name, address, social security number, or any other identifying information on the form. Upon payment of the tax, the commissioner shall issue stamps in an amount equal to the amount of the tax paid. Taxes may be paid and stamps may be issued either by mail or in person.

Terms Used In Tennessee Code 67-4-2805

  • Arrest: Taking physical custody of a person by lawful authority.
  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2802
  • Department: means the department of revenue. See Tennessee Code 67-4-2004
  • Local law enforcement agency: means a municipal police department, a metropolitan police department, or a sheriff's office. See Tennessee Code 67-4-2802
  • Merchant: means a merchant or peddler within the scope of Constitution of Tennessee, Article II, §. See Tennessee Code 67-4-2802
  • Person: means person as defined in §. See Tennessee Code 67-4-2802
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
  • Unauthorized substance: means a controlled substance, a controlled substance analogue, a low-street-value drug or an illicit alcoholic beverage. See Tennessee Code 67-4-2802
(b) Every local law enforcement agency and every state law enforcement agency must report to the department of revenue within forty-eight (48) hours after seizing an unauthorized substance from or making an arrest of a merchant under this part when the appropriate stamps as required by this part have not been affixed to the unauthorized substances. The report shall be in the manner prescribed by the commissioner and shall include the time and place of the arrest or seizure, the amount, location, and kind of substance, the identification of any merchant and such merchant’s social security number, and any other information prescribed by the commissioner.
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