Terms Used In Tennessee Code > Title 39 > Chapter 17 - Offenses Against Public Health, Safety and Welfare

• Abandoned aircraft: means :
  (A) An aircraft left in a wrecked, inoperative, or partially dismantled condition on a public-use airport. See Tennessee Code 66-29-301
• Abandoned cultural property: means cultural property meeting the following three (3) conditions:
  (A) The property shall have been deposited with a museum, historical society, or similar not-for-profit institution for a period of at least twenty (20) years. See Tennessee Code 66-29-202
• Acceptable form of identification: means :
  (A) A state-issued driver license. See Tennessee Code 39-17-1802
• account: means a trust or custodian established pursuant to a health savings account program exclusively to pay the qualified medical expenses of an eligible individual or the individual's dependents, but only if the written governing instrument creating the account meets the following requirements:
  (A) Except in the case of a rollover contribution, no contribution shall be accepted:

  (i) Unless it is in cash. See Tennessee Code 67-10-102
• Acquisition agent: means a person who by means of telephone, mail, advertisement, inducement, solicitation or otherwise attempts directly to encourage any person to attend a sales presentation for a time-share program. See Tennessee Code 66-32-102
• Action: means any civil action or binding dispute resolution proceeding for damages or indemnity asserting a claim for damage to or loss of commercial property caused by an alleged construction defect, but does not include any civil action or arbitration proceeding asserting a claim for alleged personal injuries arising out of an alleged construction defect. See Tennessee Code 66-36-101
• Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
• Adjusted revenues: means , for each fantasy sports contest, the amount equal to the total entry fees collected from all participants entering the fantasy sports contest less winnings paid to participants in the contest, multiplied by the resident percentage. See Tennessee Code 67-4-902
• Administer: means the direct application of a controlled substance, whether by injection, inhalation, ingestion, or any other means, to the body of a patient or research subject by:
  (A) A practitioner or by the practitioner's authorized agent in the practitioner's presence. See Tennessee Code 39-17-402
• advertisement: means any written, printed, verbal or visual offer by an individual or general solicitation. See Tennessee Code 66-32-102
• Advertising agency: means a business, more than eighty percent (80%) of whose gross receipts in the previous taxable year were, or in the first taxable year are reasonably projected to be, from charges for advertising services. See Tennessee Code 67-6-102
• Advertising materials: means tangible personal property or its digital equivalent produced to advertise a product, service, idea, concept, issue, place or thing, including, but not limited to, brochures, catalogs and point-of-purchase materials, but not including preliminary artwork, and not including original sound recordings or video recordings produced by recording studios, television studios, video production studios or by or for advertising agencies, or masters produced from the original recordings, regardless of whether the original recordings or masters are produced in a tangible medium or a digital equivalent. See Tennessee Code 67-6-102
• Advertising services: means services rendered by an advertising agency to promote a product, service, idea, concept, issue, place or thing, including services rendered to design and produce advertising materials prior to the acceptance of the advertising materials for reproduction or publication, including, but not limited to:
  (i) Advice and counseling regarding marketing and advertising. See Tennessee Code 67-6-102
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Affiliate: means any entity:
  (i) In which the taxpayer, directly or indirectly, has more than fifty percent (50%) ownership interest. See Tennessee Code 67-4-2004
• Affiliate: means any entity:
  (i) In which the taxpayer, directly or indirectly, has more than fifty percent (50%) ownership interest. See Tennessee Code 67-4-2004
• Affiliated business entity: means a business entity:
  (A) In which the taxpayer, directly or indirectly, has more than fifty percent (50%) ownership interest. See Tennessee Code 67-4-702
• Affiliated group: means :
  (i) A taxpayer that, standing alone, is subject to the Tennessee franchise tax. See Tennessee Code 67-4-2004
• Affiliated group: means :
  (i) A taxpayer that, standing alone, is subject to the Tennessee franchise tax. See Tennessee Code 67-4-2004
• Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
• Age of majority: means eighteen (18) years of age or older. See Tennessee Code 1-3-105
• Age-restricted venue: means a legal establishment that affirmatively restricts access to its buildings or facilities at all times to persons who are twenty-one (21) years of age or older by requiring each person who attempts to gain entry to those buildings or facilities to submit for inspection an acceptable form of identification for the express purpose of determining if the person is twenty-one (21) years of age or older. See Tennessee Code 39-17-1802
• Agent: means an authorized person who acts on behalf of or at the direction of a manufacturer, distributor, or dispenser. See Tennessee Code 39-17-402
• agreement: means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures' special task force on state and local taxation of telecommunications and electronic commerce and adopted by the executive committee of the national conference of state legislatures. See Tennessee Code 67-6-802
• Agricultural land: means land that meets the minimum size requirements specified in subdivision (1)(B) and that either:
  (i) Constitutes a farm unit engaged in the production or growing of agricultural products. See Tennessee Code 67-5-1004
• Agricultural purposes: means operating tractors or other farm equipment used exclusively, whether for hire or not, in plowing, planting, harvesting, raising or processing of farm products at a farm, nursery or greenhouse. See Tennessee Code 67-3-103
• Agriculture: means :
  (i) The land, buildings and machinery used in the commercial production of farm products and nursery stock. See Tennessee Code 1-3-105
• Airport authority: means an authority created pursuant to title 42, chapter 3, 4, or 5. See Tennessee Code 66-29-301
• Alcoholic beverages: means beverages that are suitable for human consumption and contain one-half of one percent (0. See Tennessee Code 67-6-102
• Alternative fuel: includes all forms of fuel commonly known as butane, propane, or compressed natural gas. See Tennessee Code 67-3-103
• Alternative fuels tax: means the per gallon tax on liquified gas and compressed natural gas imposed by part 11 of this chapter. See Tennessee Code 67-3-1201
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Amortization: Paying off a loan by regular installments.
• Ancillary services: means services that are associated with, or incidental to, the provision of telecommunications services, including, but not limited to, detailed telecommunications billing service, directory assistance service, vertical service, and voice mail service. See Tennessee Code 67-6-102
• Annual event: means an event:
  (A) Authorized by a two-thirds (2/3) vote of all members elected to each house of the general assembly. See Tennessee Code 39-17-601
• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Antique coin machine: means a gambling device or record that is at least twenty-five (25) years old and that is operated, played, worked, manipulated, or used by inserting or depositing a coin, slug, token, or thing of value to play a game, see pictures, hear music, or provide any other form of entertainment and includes, but is not limited to, antique slot machines, antique gambling devices, or antique gaming machines. See Tennessee Code 39-17-501
• Antique firearm: means :
  (A) Any firearm, including any firearm with a matchlock, flintlock, percussion cap, or similar type of ignition system, manufactured in or before the year 1898. See Tennessee Code 39-11-106
• apartment: includes the private element. See Tennessee Code 66-27-102
• Apparent owner: means a person whose name appears on the records of a holder as the owner of property held, issued, or owing by the holder. See Tennessee Code 66-29-102
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• Appraisal: A determination of property value.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Arrest: Taking physical custody of a person by lawful authority.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Association: means a nonprofit, mandatory membership organization comprised of owners of homes, condominiums, cooperatives, manufactured homes, or any interest in real property, created pursuant to a declaration, covenant, or other applicable law. See Tennessee Code 66-37-102
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Authorization: means an uncancelled diesel tax prepaid user authorization issued by the commissioner. See Tennessee Code 67-3-1302
• Average occupational wage: means the average wage for all industries as reported by the department of labor and workforce development in the most recent annual quarterly census of employment and wages super sector data for the state, aggregate of all ownerships. See Tennessee Code 67-4-2004
• Back assessment: means the assessment of property, including land or improvements not identified or included in the valuation of the property, that has been omitted from or totally escaped taxation. See Tennessee Code 67-1-1001
• Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
• Bailiff: a court officer who enforces the rules of behavior in courtrooms.
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Benefit: means anything reasonably regarded as economic gain, enhancement or advantage, including benefit to any other person in whose welfare the beneficiary is interested. See Tennessee Code 39-11-106
• bidis: means a product containing tobacco that is wrapped in temburni leaf (dispyros melanoxylon) or tendu leaf (diospyros exculpra), or any other product that is offered to, or purchased by, consumers as beedies or bidis. See Tennessee Code 39-17-1503
• Blanket encumbrance: means any mortgage, deed of trust, option to purchase, vendor's lien or interest under a contract or agreement of sale, or other material financing lien or encumbrance granted by the membership camping operator, which secures or evidences the obligation to pay money or to sell or convey any campgrounds located in this state made available to purchasers by the membership camping operator or any portion thereof and which authorizes, permits, or requires the foreclosure or other disposition of the campground affected. See Tennessee Code 66-32-302
• Blender: means any person that produces blended motor fuel outside the bulk transfer/terminal system. See Tennessee Code 67-3-103
• Blending: means the mixing of one (1) or more petroleum products, with or without another product, regardless of the original character of the product blended, if the product obtained by the blending is capable of use or otherwise sold for use in the generation of power to propel a motor vehicle, an airplane, a motorboat, or other mechanical contrivance. See Tennessee Code 67-3-103
• Bodily injury: includes a cut, abrasion, bruise, burn or disfigurement, and physical pain or temporary illness or impairment of the function of a bodily member, organ, or mental faculty. See Tennessee Code 39-11-106
• Bona fide coin-operated amusement machine: means any coin or token operated game, machine or device that, as a result of depositing a coin, token or other object, automatically or by or through some mechanical or electronic operation involving skill, chance, or a combination thereof, affords music, amusement, or entertainment of some character without vending any merchandise. See Tennessee Code 67-4-2203
• Bonded importer: means a person with a valid bonded importer's license under §. See Tennessee Code 67-3-103
• Bonds: means bonds or interim certificates issued pending preparation or delivery of definitive bonds of a local government issued pursuant to this chapter. See Tennessee Code 9-21-105
• 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
• Building: means any structure built for the support, shelter, or enclosure of persons, chattels, or movable property of any kind, including a mobile home. See Tennessee Code 67-4-2903
• Building permit: means a permit for development issued in the county, whether by a county, metropolitan or municipal government. See Tennessee Code 67-4-2903
• Bulk end user: means a person who receives into the person's own storage facilities, for the person's own consumption, transport lots of taxable motor fuel. See Tennessee Code 67-3-103
• Bulk plant: means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack. See Tennessee Code 67-3-103
• Bulk transfer: means any transfer of a petroleum product within the bulk transfer/terminal system from one location to another by pipeline or marine delivery. See Tennessee Code 67-3-103
• Bureau: means the United States drug enforcement administration, United States department of justice, or its successor agency, except when used as the Tennessee bureau of investigation. See Tennessee Code 39-17-402
• Business: includes occasional and isolated sales or transactions of aircraft, vessels, or motor vehicles between corporations and their members or stockholders and also includes such transactions caused by the merger, consolidation, or reorganization of corporations. See Tennessee Code 67-6-102
• Business: includes any activity engaged in by any person, or caused to be engaged in by the person, with the object of gain, benefit, or advantage, either direct or indirect. See Tennessee Code 67-4-3002
• Business: includes any activity engaged in by any person, or caused to be engaged in by the person, with the object of gain, benefit, or advantage, either direct or indirect. See Tennessee Code 67-4-702
• Business association: means a for-profit or nonprofit corporation, joint stock company, investment company other than an investment company registered under the Investment Company Act of 1940 ( 15 U. See Tennessee Code 66-29-102
• Business entity: means a corporation, association, partnership, limited liability company, limited liability partnership, or other legal entity, whether organized for-profit or not-for-profit. See Tennessee Code 66-27-701
• Business of a financial institution: means :
  (i) The business that a regulated financial corporation may be authorized to do under state or federal law or the business that its subsidiary is authorized to do by the proper regulatory authorities. See Tennessee Code 67-4-2004
• Business of a financial institution: means :
  (i) The business that a regulated financial corporation may be authorized to do under state or federal law or the business that its subsidiary is authorized to do by the proper regulatory authorities. See Tennessee Code 67-4-2004
• Business owner or business operator: means an owner or operator of a business where one (1) or more bona fide coin-operated amusement machines are available for commercial use and play by the public. See Tennessee Code 67-4-2203
• Campground: means real property owned or operated by a membership camping operator which is available for camping by purchasers of membership camping contracts. See Tennessee Code 66-32-302
• Campus affiliate: means any person within the footprint of a project site, as determined by the commissioner of revenue, that directly or indirectly owns a material interest in a person that qualifies for, or controls, is owned or controlled by, or under common control with a person that qualifies for the credits provided in §. See Tennessee Code 67-4-2004
• Candy: means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. See Tennessee Code 67-6-102
• Capital improvement program: means a proposed schedule of future capital projects, listed in order of construction priority, together with cost estimates and the anticipated means of financing each project requiring the expenditure of public funds, over and above the annual local government operating expenses, for the purchase, construction, or replacement of physical assets. See Tennessee Code 67-4-2903
• captive REIT: means an entity with an election in effect under §. See Tennessee Code 67-4-2004
• captive REIT: means an entity with an election in effect under §. See Tennessee Code 67-4-2004
• Certified automated system: means software certified under the Streamlined Sales and Use Tax Agreement (SSUTA) to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. See Tennessee Code 67-6-102
• Certified green energy production facility: means :
  (A) A facility certified by the department of environment and conservation as producing or storing electricity using clean energy technology. See Tennessee Code 67-4-2004
• Certified service provider: means an agent certified under the Streamlined Sales and Use Tax Agreement to perform all of the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases. See Tennessee Code 67-6-102
• Chambers: A judge's office.
• Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
• Children: means individuals who have not attained eighteen (18) years of age. See Tennessee Code 39-17-1603
• Cigarette: includes any cigarette produced by a cigarette rolling machine at a retail establishment. See Tennessee Code 67-4-1001
• Cigarette rolling machine: means a machine at a retail establishment that enables any person to process at that establishment tobacco or any product that is made or derived from tobacco into a roll or tube. See Tennessee Code 67-4-1001
• Cigarette rolling machine operator: means a person that purchases or leases for use, or controls, possesses or maintains, a cigarette rolling machine at a retail establishment that enables any person to process at that establishment tobacco or any product that is made or derived from tobacco into a roll or tube. See Tennessee Code 67-4-1001
• cigarettes: means and includes all rolled, shredded, or cut tobacco, or any substitute therefor, wrapped in paper, or substitute therefor, and all rolled, shredded or cut tobacco, or any substitute therefor, wrapped in homogenized tobacco wrapper, and being within customary cigarette sizes and marketed in cigarette type packages. See Tennessee Code 67-4-1001
• cigars: includes any roll of tobacco, for smoking, irrespective of the tobacco being flavored or adulterated, or mixed with other ingredients, where such a roll has a wrapper made chiefly of tobacco, except "cigar" or "cigars" does not include rolls of tobacco for smoking defined in this section as "cigarettes". See Tennessee Code 67-4-1001
• Claimant: means an owner, including a subsequent purchaser, tenant, or association, who asserts a claim against a prime contractor, remote contractor, or design professional concerning a construction defect. See Tennessee Code 66-36-101
• Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
• Clothing: means all human wearing apparel suitable for general use. See Tennessee Code 67-6-102
• Clothing accessories or equipment: means incidental items worn on the person or in conjunction with clothing. See Tennessee Code 67-6-102
• Club: means any instrument that is specially designed, made or adapted for the purpose of inflicting serious bodily injury or death by striking a person with the instrument. See Tennessee Code 39-17-1301
• Co-owner: means a person, firm, corporation, partnership, association, trust or other legal entity, or any combination thereof, which owns an apartment or apartments within the building. See Tennessee Code 66-27-102
• Code: includes the Tennessee Code and all amendments and revisions to the code and all additions and supplements to the code. See Tennessee Code 1-3-105
• Coercion: means a threat, however communicated, to:
  (A) Commit any offense. See Tennessee Code 39-11-106
• Coin-operated telephone service: means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate. See Tennessee Code 67-6-102
• Collector: includes any person entrusted with the collection of public revenue. See Tennessee Code 1-3-105
• Commercial carrier: means any individual, person, entity, or organization that contracts to transport passengers or goods for a fee. See Tennessee Code 67-3-1403
• Commercial domicile: means the principal place from which the trade or business of a business entity is directed or managed. See Tennessee Code 67-4-2004
• Commercial domicile: means the principal place from which the trade or business of a business entity is directed or managed. See Tennessee Code 67-4-2004
• Commercial property: means all property that is not residential property. See Tennessee Code 66-36-101
• Commercial purposes: means use in a trade or business. See Tennessee Code 67-3-1101
• Commission: means Tennessee real estate commission, which is an agency created under §. See Tennessee Code 66-32-102
• Commission: means Tennessee real estate commission, which is an agency created under §. See Tennessee Code 66-32-102
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2203
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2601
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2802
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-1701
• Commissioner: means and includes the commissioner of revenue or the commissioner's duly authorized assistants. See Tennessee Code 67-6-102
• Commissioner: means the commissioner of agriculture or the commissioner's designee. See Tennessee Code 67-5-1004
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-301
• Commissioner: means the commissioner of revenue or the commissioner's duly authorized assistants, except as otherwise provided in this part. See Tennessee Code 67-4-702
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-2-101
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-902
• Commissioner: means the commissioner of revenue or the commissioner's designated subordinate official. See Tennessee Code 67-3-103
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1001
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1101
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1602
• Commissioner: means the commissioner of agriculture or the commissioner's duly authorized representative. See Tennessee Code 39-17-1503
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1901
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2004
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2004
• Common carrier: means every person holding a certificate of public convenience and necessity as a common carrier from the interstate commerce commission or the United States department of transportation or its predecessor agency of the federal government. See Tennessee Code 67-6-102
• Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
• Community: means the judicial district, as defined by §. See Tennessee Code 39-17-1002
• Community center: means any center operated by any city or county government that is used for children's activities. See Tennessee Code 39-17-1603
• Compensation: means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. See Tennessee Code 67-4-2004
• Compensation: means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. See Tennessee Code 67-4-2004
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Component site: means a specific geographic site at which certain time-share accommodations and facilities are located. See Tennessee Code 66-32-102
• Component site: means a specific geographic site at which certain time-share accommodations and facilities are located. See Tennessee Code 66-32-102
• Computer: means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. See Tennessee Code 67-6-102
• Computer software: means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. See Tennessee Code 67-6-102
• Computer software maintenance contract: means a contract that obligates a person to provide a customer with future updates or upgrades to computer software, support services with respect to computer software, or both. See Tennessee Code 67-6-102
• Condominium: means the ownership of single units in a multiple unit structure or structures with common elements. See Tennessee Code 66-27-102
• Condominium project: means a real estate condominium project. See Tennessee Code 66-27-102
• Conference bridging service: means an ancillary service that links two (2) or more participants of an audio or video conference call, and may include the provision of a telephone number. See Tennessee Code 67-6-102
• Consideration: means the consideration charged, whether or not received, for the occupancy in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature without any deduction therefrom whatsoever. See Tennessee Code 67-4-1401
• Consideration: means the consideration charged, whether or not received, for the occupancy in a short-term rental unit valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property, and services of any kind or nature without any deduction therefrom whatsoever. See Tennessee Code 67-4-1501
• Construction: means building, reconstruction, erection, replacement, extension, repairing, betterment, equipment, development, embellishment, improvement, acquisition by gift, lease, purchase or the exercise of the right of eminent domain, or any one (1) or more or all of the foregoing, including the acquisition of land and of rights in land, and including acquisition of all of the outstanding capital stock of any corporation whose assets consist entirely of one (1) or more public works projects which together constitute a waterworks, sewer system, natural gas system, electric system, or any combination thereof, including, but not limited to, a water, sewer, natural gas and/or electric distribution system, or any combination thereof, serving a local government and assets related to the operation thereof and whose liabilities consist entirely of those related to the ownership and operation thereof. See Tennessee Code 9-21-105
• Construction defect: means a deficiency in, or a deficiency arising out of, the design, specifications, surveying, planning, supervision, observation of construction, or construction or remodeling of an improvement resulting from:
  (A) Defective material, products, or components used in the construction or remodeling. See Tennessee Code 66-36-101
• Construction machinery: means machinery designed for and used exclusively in the preparation for, assembly, fabrication, and finishing of permanent improvements to real estate. See Tennessee Code 67-6-102
• Consumer: includes any person, including a cigarette retailer or licensed distributor, who purchases cigarettes for personal consumption. See Tennessee Code 67-4-1001
• Contract: A legal written agreement that becomes binding when signed.
• Controlled substance: means a controlled substance as defined in §. See Tennessee Code 67-4-2802
• Controlled substance: means a drug, substance, or immediate precursor in Schedules I through VII of §. See Tennessee Code 39-17-402
• Controlled substance analogue: means a controlled substance analogue as defined in §. See Tennessee Code 67-4-2802
• Conviction: A judgement of guilt against a criminal defendant.
• Corporate property: means the franchise, corporate excess or intangible value of the corporation as well as all other property. See Tennessee Code 67-2-101
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Corporation: means the Tennessee Education Lottery Corporation or its successor. See Tennessee Code 39-17-601
• Council of co-owners: means all the co-owners as defined in subdivision (a)(4). See Tennessee Code 66-27-102
• Counterclaim: A claim that a defendant makes against a plaintiff.
• County: means a county or metropolitan government. See Tennessee Code 67-4-2903
• County mayor: means and includes "county executive" unless the context clearly indicates otherwise. See Tennessee Code 1-3-105
• County school facilities privilege tax: means a tax on new residential development as defined in this part. See Tennessee Code 67-4-2903
• Credit: means the maximum credit for any estate, inheritance, legacy, or succession taxes paid to any state or territory or the District of Columbia, allowable with respect to the gross federal estate tax by §. See Tennessee Code 67-8-202
• Crime of violence: includes any degree of murder, voluntary manslaughter, aggravated rape, rape, rape of a child, aggravated rape of a child, aggravated sexual battery, especially aggravated robbery, aggravated robbery, burglary, aggravated burglary, especially aggravated burglary, aggravated assault, kidnapping, aggravated kidnapping, especially aggravated kidnapping, carjacking, trafficking for commercial sex act, especially aggravated sexual exploitation, felony child abuse, and aggravated child abuse. See Tennessee Code 39-17-1301
• Criminal negligence: refers to a person who acts with criminal negligence with respect to the circumstances surrounding that person's conduct or the result of that conduct when the person ought to be aware of a substantial and unjustifiable risk that the circumstances exist or the result will occur. See Tennessee Code 39-11-106
• Cultural property: means any work of art, regardless of the medium. See Tennessee Code 66-29-202
• Customer-controlled pump: means a pump used for dispensing motor fuel directly to a customer who can access the pump by way of a personal key, an identification number, or a customer card that is assigned to the customer by a licensed wholesaler. See Tennessee Code 67-3-103
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Data center: means a building or buildings, either newly constructed, expanded, or remodeled, housing high-tech computer systems and related equipment. See Tennessee Code 67-6-102
• Dead storage: means the amount of taxable motor fuel that will not be pumped out of a storage tank because the motor fuel is below the mouth of the draw pipe. See Tennessee Code 67-3-103
• Deadly weapon: means :
  (A) A firearm or anything manifestly designed, made or adapted for the purpose of inflicting death or serious bodily injury. See Tennessee Code 39-11-106
• Dealer: means an entity or person who:
  (A) Is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply tanks of motor vehicles. See Tennessee Code 67-3-1101
• Dealer: means every person, as used in this chapter, including Model 1, Model 2, and Model 3 sellers, where the context requires, who:
  (A) Manufactures or produces tangible personal property for sale at retail, for use, consumption, distribution, or for storage to be used or consumed in this state. See Tennessee Code 67-6-102
• Dealer: means every person engaged in the sale of new tires in this state, including persons making sales by mail or common carrier into Tennessee and having a constitutional nexus with Tennessee for sales tax purposes. See Tennessee Code 67-4-1602
• Decedent: means any person who at the time of death is a domiciliary of the state of Tennessee or who owned real estate situated within this state or tangible personal property having actual situs within this state. See Tennessee Code 67-8-202
• Decedent: A deceased person.
• Deception: means that a person knowingly:
  (i) Creates or reinforces a false impression by words or conduct, including false impressions of fact, law, value or intention or other state of mind that the person does not believe to be true. See Tennessee Code 39-11-106
• Declaration: means an instrument, however denominated, that creates a homeowners' association, and amendments to that instrument, including restrictive covenants, bylaws, and similar instruments governing the administration or operation of a homeowners' association. See Tennessee Code 66-27-701
• Deductible: means the total deductible for an eligible individual and all the dependents of that eligible individual for a calendar year. See Tennessee Code 67-10-102
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Default: means the failure timely to perform any obligation or duty set forth in this chapter and the rental agreement. See Tennessee Code 66-31-102
• Defendant: means a person accused of an offense under this title and includes any person who aids or abets the commission of such offense. See Tennessee Code 39-11-106
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• deficiency: means :
  (1) The amount by which the tax imposed by this part exceeds the amount shown as the tax by the donor upon the donor's return. See Tennessee Code 67-8-112
• Deficiency: means :
  (A) The amount by which the tax imposed by this chapter exceeds the amount shown as the tax by the taxpayer upon the taxpayer's return. See Tennessee Code 67-2-101
• Delinquent tax: means a tax as defined in this section that has been due and payable for at least two (2) years or a tax that has been due and payable for at least one (1) year on real property that is vacant and abandoned pursuant to §. See Tennessee Code 67-5-2201
• Delivered electronically: means delivered to the purchaser by means other than tangible storage media. See Tennessee Code 67-6-102
• delivery: means the actual, constructive, or attempted transfer from one person to another of a controlled substance, whether or not there is an agency relationship. See Tennessee Code 39-17-402
• Delivery charges: means charges by the seller of personal property or services for preparation and delivery to a location designated by the purchaser of personal property or services, including, but not limited to, transportation, shipping, postage, handling, crating, and packing. See Tennessee Code 67-6-102
• Delivery network company: means a business entity that maintains an internet website or mobile application used to facilitate delivery services for the sale of local products. See Tennessee Code 67-6-102
• Delivery sale: means any sale of cigarettes to a consumer in this state when either:
  (i) The purchaser submits the order for such sale by means of a telephonic or other method of voice transaction, the mails, or any other delivery service, or the internet or other online service. See Tennessee Code 67-4-1001
• Delivery service: means any person who is engaged in the commercial delivery of letters, packages, or other containers and is not a seller, dealer or distributor. See Tennessee Code 67-4-1001
• Delivery services: means the pickup of one (1) or more local products from a local merchant and delivery of the local products to a customer. See Tennessee Code 67-6-102
• Department: means the department of revenue. See Tennessee Code 67-1-1701
• Department: means the department of health. See Tennessee Code 68-6-102
• Department: means the department of revenue. See Tennessee Code 67-4-301
• Department: means the department of revenue, except as otherwise provided in this part. See Tennessee Code 67-4-702
• Department: means the department of revenue. See Tennessee Code 67-1-101
• Department: means the department of revenue. See Tennessee Code 67-8-702
• Department: means the department of revenue. See Tennessee Code 67-3-103
• Department: means the department of revenue. See Tennessee Code 67-4-1001
• Department: means the department of revenue. See Tennessee Code 67-4-1101
• Department: means the department of revenue. See Tennessee Code 67-4-1201
• Department: means the department of revenue. See Tennessee Code 67-4-1501
• Department: means the department of revenue. See Tennessee Code 67-4-1602
• Department: means the department of agriculture. See Tennessee Code 39-17-1503
• Department: means the department of revenue. See Tennessee Code 67-4-2004
• Department: means the department of revenue. See Tennessee Code 67-4-2004
• Dependent: A person dependent for support upon another.
• Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
• Deprive: means to:
  (A) Withhold property from the owner permanently or for such a period of time as to substantially diminish the value or enjoyment of the property to the owner. See Tennessee Code 39-11-106
• Descendent: One who is directly descended from another such as a child, grandchild, or great grandchild.
• Design professional: means a person licensed in this state as an architect, interior designer, landscape architect, engineer, or surveyor, regardless of whether the person is a prime contractor or remote contractor. See Tennessee Code 66-36-101
• Destination state: means the state, territory, or foreign country to which petroleum products are directed for resale or use. See Tennessee Code 67-3-103
• Detailed telecommunications billing service: means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement. See Tennessee Code 67-6-102
• Developer: means , in the case of any given property, any person or entity which is in the business of creating or which is in the business of selling its own time-share intervals in any time-share program. See Tennessee Code 66-32-102
• Developer: means , in the case of any given property, any person or entity which is in the business of creating or which is in the business of selling its own time-share intervals in any time-share program. See Tennessee Code 66-32-102
• Developer: means a person who undertakes to develop a real estate condominium project. See Tennessee Code 66-27-102
• Development: means the construction, building, erection, or improvement to land by providing a new building or structure that provides floor area for residential use. See Tennessee Code 67-4-2903
• Devise: To gift property by will.
• Diesel fuel: means any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. See Tennessee Code 67-3-103
• Diesel tax: means the per gallon tax on motor fuel imposed by part 2 of this chapter. See Tennessee Code 67-3-1201
• Diesel tax: means the tax imposed by §. See Tennessee Code 67-3-1403
• Diesel-powered highway vehicle: means a motor vehicle, propelled by a diesel-powered engine, that is operated, or intended to be operated, on a highway. See Tennessee Code 67-3-103
• Dietary supplement: means any product, other than tobacco, intended to supplement the diet that:
  (A) Contains one (1) or more of the following dietary ingredients:

  (i) A vitamin. See Tennessee Code 67-6-102
• Digital audio works: means works that result from the fixation of a series of musical, spoken, or other sounds, that are transferred electronically, including prerecorded or live songs, music, readings of books or other written materials, speeches, ringtones, or other sound recording. See Tennessee Code 67-6-102
• Digital audio-visual works: includes motion pictures, musical videos, news and entertainment programs, and live events. See Tennessee Code 67-6-102
• Digital books: means works that are generally recognized in the ordinary and usual sense as "books" that are transferred electronically, including works of fiction and nonfiction and short stories. See Tennessee Code 67-6-102
• Digitized image: means an electronic document that is created as an electronic copy of a paper document that accurately depicts the information on the paper document and is unalterable. See Tennessee Code 66-24-202
• Direct pay permit: means special written permission granted to a taxpayer by the commissioner to make all purchases free of the sales or use tax and report all sales or use tax due directly to the department. See Tennessee Code 67-6-102
• Direct pay permit holder: means a taxpayer who holds a direct pay permit. See Tennessee Code 67-6-102
• Directory assistance: means an ancillary service of providing telephone number information, and address information. See Tennessee Code 67-6-102
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Dispense: means to deliver a controlled substance to an ultimate user or research subject by or pursuant to the lawful order of a practitioner, including the prescribing, administering, packaging, labeling, or compounding necessary to prepare the substance for that delivery. See Tennessee Code 39-17-402
• Dispenser: means a practitioner who dispenses. See Tennessee Code 39-17-402
• Distribute: means to deliver other than by administering or dispensing a controlled substance. See Tennessee Code 39-17-402
• Distributor: means a person who distributes. See Tennessee Code 39-17-402
• Distributor report: means the report required under §. See Tennessee Code 67-3-103
• Division: means the wildlife resources agency in the case of motorized watercraft and the department of revenue, taxpayer and vehicle services division in the case of all other vehicles. See Tennessee Code 66-31-102
• Docket: A log containing brief entries of court proceedings.
• Document: means information that is:
  (A) Inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Tennessee Code 66-24-202
• Domicile: means :
  (A) For a corporation, the state of its incorporation. See Tennessee Code 66-29-102
• Donee: The recipient of a gift.
• Donor: The person who makes a gift.
• Donor: means any person responsible for the payment of transfer taxes to the state, including, but not limited to, a personal representative, executor, administrator, individual taxpayer, joint tenant, heir, legatee, devisee, grantee, transferee, trustee, tenant in common, conservator, guardian, custodian, or person interested in an estate or trust. See Tennessee Code 67-8-702
• Drug: means a compound, substance or preparation, and any component of a compound, substance or preparation, other than food and food ingredients, dietary supplements or alcoholic beverages:
  (A) Recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, and supplement to any of them. See Tennessee Code 67-6-102
• Drug: means :
  (A) Substances recognized as drugs in the United States Pharmacopoeia, official Homeopaths Pharmacopoeia of the United States, or official National Formulary, or any supplement to any of them. See Tennessee Code 39-17-402
• Durable medical equipment: includes repair and replacement parts for the equipment. See Tennessee Code 67-6-102
• Dwelling unit: means a room, or rooms connected together, constituting a separate, independent housekeeping establishment for owner occupancy, rental or lease on a daily, weekly, monthly or longer basis, physically separated from any other room, rooms or dwelling units that may be in the same building, and containing independent cooking and sleeping facilities. See Tennessee Code 67-4-2903
• Dyed diesel: means any diesel fuel that is indelibly dyed in accordance with internal revenue service regulations. See Tennessee Code 67-3-1403
• Dyed diesel fuel: means diesel fuel dyed under United States environmental protection agency rules for high sulfur diesel fuel, or dyed under internal revenue service rules for low sulphur fuel, or dyed pursuant to any other requirements subsequently set by the environmental protection agency or internal revenue service, including any invisible marker requirements. See Tennessee Code 67-3-103
• Effectively prohibit: means to act or fail to act in a manner that prevents an owner of a residential property that is subject to a declaration, and who is in reasonable compliance with rules and regulations, from using the residential property as a long-term rental property. See Tennessee Code 66-27-701
• Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Tennessee Code 67-6-102
• Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Tennessee Code 66-24-202
• Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Tennessee Code 66-29-102
• Electronic document: means a document that is received by the county register in an electronic form. See Tennessee Code 66-24-202
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Electronic mail: means any communication of information by electronic means that is automatically retained and stored and may be readily accessed or retrieved. See Tennessee Code 66-29-102
• Electronic signature: means an electronic sound, symbol, or process attached to or logically associated with a document and executed or adopted by a person with the intent to sign the document. See Tennessee Code 66-24-202
• electronically transferred: means obtained by the purchaser by means other than tangible storage media. See Tennessee Code 67-6-102
• Eligible individual: means the individual taxpayer, including employees of an employer who contributes to health savings accounts on the employees' behalf, who:
  (A) Must be covered by a high deductible health plan individually or with the individual's dependent. See Tennessee Code 67-10-102
• Emancipated minor: means any minor who is or has been married, or has by court order or otherwise been freed from the care, custody and control of the minor's parents. See Tennessee Code 39-11-106
• Employee: means a person who is employed by an employer in consideration for direct or indirect monetary wages or profit and a person who volunteers that person's services for a nonprofit entity. See Tennessee Code 39-17-1802
• Employer: means a person, business, partnership, association, corporation, including a municipal corporation, educational institution, trust, or nonprofit entity that employs the services of one (1) or more individual persons. See Tennessee Code 39-17-1802
• Enclosed area: means all space between a floor and ceiling that is enclosed on all sides by solid walls or windows, exclusive of doorways, that extend from the floor to the ceiling. See Tennessee Code 39-17-1802
• Energy resource recovery facility: means a facility for the production of energy in the form of steam or chilled water from the controlled burning of combustible materials, including, but not limited to, coal, fuel oil, or natural gas, where such energy is to be used in a system for heating and cooling five (5) or more separate buildings. See Tennessee Code 67-6-102
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. ^{Source: OCC}
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Estate: means the entire estate, and/or interest in the estate, of the decedent, that is subject to or liable for the payment of the federal estate tax before deducting any losses or exemptions in accordance with the Internal Revenue Code of 1954. See Tennessee Code 67-8-202
• 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.
• Ex officio: Literally, by virtue of one's office.
• Exchange agent: means a person who exchanges or offers to exchange time-share intervals in an exchange program with other time-share intervals. See Tennessee Code 66-32-102
• Executor: A male person named in a will to carry out the decedent
• Executor: includes administrator, and any other person liable for the payment of the federal estate tax. See Tennessee Code 67-8-202
• Executor: means any executor of the will or administrator of the estate of a decedent, except an ancillary administrator. See Tennessee Code 67-8-501
• Executor: includes an administrator, where the subject matter applies to an administrator. See Tennessee Code 1-3-105
• Explosive weapon: means any explosive, incendiary or poisonous gas:
  (i) Bomb. See Tennessee Code 39-17-1301
• Export: means to obtain petroleum products in this state for sale, use, or distribution in another state. See Tennessee Code 67-3-103
• Exporter: means any person, other than a supplier, who purchases or otherwise holds title to taxable petroleum products in this state for the purpose of transporting or delivering the products to another state or country. See Tennessee Code 67-3-103
• Fabricating or processing tangible personal property for resale: includes the processing of photographic film into negatives and/or photographic prints for resale. See Tennessee Code 67-6-102
• Facilities: means the following amenities provided and located on property owned or operated by a membership camping operator: camping sites, rental trailers or cabins, swimming pools, sport courts, recreation buildings, and trading posts or grocery stores. See Tennessee Code 66-32-302
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• Family: means the members of a household living, on a full-time or a part-time basis, in one (1) dwelling. See Tennessee Code 66-27-701
• farm products: means forage and sod crops. See Tennessee Code 1-3-105
• Federal agency: includes the United States, the president of the United States, or any agency, instrumentality or corporation of the United States, which has heretofore been or may hereafter be designated, created or authorized by or pursuant to any act or acts or joint resolutions of the congress of the United States, to make loans or grants, or which may be owned or controlled, directly or indirectly, by the United States. See Tennessee Code 9-21-105
• Federal estate tax: means the tax imposed by chapter 11 of the Internal Revenue Code of 1954 ( 26 U. See Tennessee Code 67-8-202
• Federal generation-skipping transfer tax: means the tax imposed by 26 U. See Tennessee Code 67-8-602
• Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. ^{Source: OCC}
• Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
• Fiduciary: A trustee, executor, or administrator.
• Final artwork: means tangible personal property or its digital equivalent that is suitable for use in producing advertising materials and includes, but is not limited to, photographs, illustrations, drawings, paintings, calligraphy, models and similar works that are used to produce advertising materials, but does not include preliminary artwork or original sound recordings or video recordings produced by recording studios, television studios, video production studios, or by or for advertising agencies, or masters produced from the original recordings regardless of whether the original recordings or masters are produced in a tangible medium or a digital equivalent. See Tennessee Code 67-6-102
• Final return status: means the status of any person or taxpayer that has commenced the process of effecting a surrender of charter, withdrawal of qualification to do business in this state, merger, consolidation, liquidation, complete sale, transfer or distribution of assets, conversion, dissolution, or any similar event that results in, or is intended to result in, the taxpayer ceasing to exist, or no longer being subject to the tax imposed by this part, or no longer having any substantial remaining business or financial activity. See Tennessee Code 67-4-2004
• Final return status: means the status of any person or taxpayer that has commenced the process of effecting a surrender of charter, withdrawal of qualification to do business in this state, merger, consolidation, liquidation, complete sale, transfer or distribution of assets, conversion, dissolution, or any similar event that results in, or is intended to result in, the taxpayer ceasing to exist, or no longer being subject to the tax imposed by this part, or no longer having any substantial remaining business or financial activity. See Tennessee Code 67-4-2004
• Financial institution: means a holding company, any regulated financial corporation, a subsidiary of a holding company or a regulated financial corporation, an investment entity that is indirectly more than fifty percent (50%) owned by a holding company or a regulated financial corporation, or any other person that is carrying on the business of a financial institution. See Tennessee Code 67-4-2004
• Financial institution: means a holding company, any regulated financial corporation, a subsidiary of a holding company or a regulated financial corporation, an investment entity that is indirectly more than fifty percent (50%) owned by a holding company or a regulated financial corporation, or any other person that is carrying on the business of a financial institution. See Tennessee Code 67-4-2004
• Financial institution affiliated group: means any affiliated group in which more than fifty percent (50%) of the group's aggregate gross income, excluding dividends and receipts resulting from transactions between members, is derived from conducting the business of a financial institution as defined in subdivision (5)(A). See Tennessee Code 67-4-2004
• Financial organization: means a savings and loan association, building and loan association, savings bank, industrial bank, bank, banking organization, or credit union. See Tennessee Code 66-29-102
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Flea market: means a place of business that provides space more than two (2) times a year to two (2) or more persons for the purpose of making sales at retail of tangible personal property that, during the usual course of being displayed or offered for sale, is not stored or displayed permanently at that space. See Tennessee Code 67-6-102
• Flea market operator: means any person who receives compensation for providing space more than two (2) times a year to two (2) or more persons for the purpose of making sales at retail of tangible personal property that, during the usual course of being displayed or offered for sale, is not stored or displayed permanently at that space. See Tennessee Code 67-6-102
• Food and food ingredients: means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. See Tennessee Code 67-6-102
• Force: means compulsion by the use of physical power or violence and shall be broadly construed to accomplish the purposes of this title. See Tennessee Code 39-11-106
• Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
• Forest land: means land constituting a forest unit engaged in the growing of trees under a sound program of sustained yield management that has tree growth in such quantity and quality and is so managed as to constitute a forest. See Tennessee Code 67-5-1004
• Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. ^{Source: OCC}
• Fraud: Intentional deception resulting in injury to another.
• Fuel alcohol: means any alcohol used or intended for use as fuel in a combustion engine or heating oil system. See Tennessee Code 67-3-103
• full-time employee job: means a permanent, rather than seasonal or part-time employment position for at least twelve (12) consecutive months to a person for at least thirty-seven and one-half (37 ½. See Tennessee Code 67-6-102
• Gambling bet: means anything of value risked in gambling. See Tennessee Code 39-17-501
• Gambling device or record: means anything designed for use in gambling, intended for use in gambling, or used for gambling. See Tennessee Code 39-17-501
• Game-related digital content: means digital content that exists only in an electronic game or electronic-game platform. See Tennessee Code 66-29-102
• Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
• Gasoline: means all products commonly or commercially known or sold as gasoline that are suitable for use as a motor fuel, but does not include any product that is sold as a product other than gasoline and has an ASTM octane number of less than seventy-five (75) as determined by the "motor method". See Tennessee Code 67-3-103
• Gasoline tax: means the per gallon tax imposed on gasoline by part 2 of this chapter. See Tennessee Code 67-3-1201
• General common elements: means and includes:
  (A) The land, whether leased or in fee simple, on which the building stands. See Tennessee Code 66-27-102
• General partnership: means a partnership in which all partners, as defined by state law, are fully liable for the debts of, or the claims against, the partnership. See Tennessee Code 67-4-2004
• General partnership: means a partnership in which all partners, as defined by state law, are fully liable for the debts of, or the claims against, the partnership. See Tennessee Code 67-4-2004
• Generation-skipping transfer: means a transfer subject to the tax imposed by 26 U. See Tennessee Code 67-8-602
• Germane: On the subject of the pending bill or other business; a strict standard of relevance.
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• good cause: means a determination by the commissioner of economic and community development that the capital investment is a result of the exemption for industrial machinery used by a qualified data center. See Tennessee Code 67-6-102
• good faith: as used in this chapter , shall not include willful misconduct, gross negligence, or reckless disregard. See Tennessee Code 68-6-103
• Governing body: means the county legislative body or metropolitan council. See Tennessee Code 67-4-2903
• Governing body: means the legislative body of any local government of this state or any other authority charged with the governing of the affairs of any local government in this state. See Tennessee Code 9-21-105
• Government: means the state or any political subdivision of the state, and includes any branch or agency of the state, a county, municipality or other political subdivision. See Tennessee Code 39-11-106
• Governmental body: means the state of Tennessee, or any county, municipality or other governmental subdivision of the state. See Tennessee Code 67-5-2201
• Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. ^{Source: Federal Reserve}
• Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
• Grantor: The person who establishes a trust and places property into it.
• Gross agricultural income: means total income, exclusive of adjustments or deductions, derived from the production or growing of crops, plants, animals, aquaculture products, nursery, or floral products, including income from the rental of property for such purposes and income from federal set aside and related agricultural management programs. See Tennessee Code 67-5-1004
• Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
• Gross gallons: means the total measured product, exclusive of any temperature or pressure adjustments, considerations or deductions. See Tennessee Code 67-3-103
• Gross sales: means the sum total of all retail sales of tangible personal property and all proceeds of services taxable under this chapter as defined in this section, without any deduction whatsoever of any kind or character, except as provided in this chapter. See Tennessee Code 67-6-102
• Gross sales: means the sum total of all sales under this part as defined in this section, without any deduction whatsoever of any kind or character, except as provided in this part. See Tennessee Code 67-4-702
• Group care home: means a home operated by any person, society, agency, corporation, or institution or any group which receives seven (7) or more children for full-time care outside their own homes in facilities owned or rented and operated by the organization. See Tennessee Code 39-17-1603
• Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. ^{Source: OCC}
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• Handgun: means any firearm with a barrel length of less than twelve inches (12") that is designed, made or adapted to be fired with one (1) hand. See Tennessee Code 39-11-106
• Harm: means anything reasonably regarded as loss, disadvantage or injury, including harm to another person in whose welfare the person affected is interested. See Tennessee Code 39-11-106
• Health care facility: includes all waiting rooms, hallways, private rooms, semiprivate rooms, and wards within health care facilities. See Tennessee Code 39-17-1802
• Health care provider: means a Tennessee licensed medical doctor (M. See Tennessee Code 68-6-102
• hearing examiner: includes an administrative judge serving by appointment of the state board of equalization or an administrative judge serving on behalf of the board under appointment by the secretary of state. See Tennessee Code 67-5-1505
• Heating oil: means a motor fuel that is burned in a boiler, furnace, or stove for heating or industrial processing purposes. See Tennessee Code 67-3-103
• Hemp: means the plant Cannabis sativa L. See Tennessee Code 39-17-1503
• High deductible health plan: means a health plan with:
  (A) In the case of self-only coverage, an annual deductible that is not less than one thousand dollars ($1,000), and the sum of the annual deductible and other out-of-pocket expenses required to be paid under the plan for covered benefits does not exceed five thousand one hundred dollars ($5,100), or such other amounts for an annual deductible and out-of-pocket expenses established in accordance with §. See Tennessee Code 67-10-102
• Highway: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
• Highway user fuel tax: means the gasoline tax, diesel tax, and/or alternative fuels tax as defined in this part at the rates set forth and in the amount determined under §. See Tennessee Code 67-3-1201
• Highway vehicle: means a self-propelled vehicle that is designed for use on a highway. See Tennessee Code 67-3-103
• Hoax device: means any device that reasonably appears to be or is purported to be an explosive or incendiary device and is intended to cause alarm or reaction of any type by an official of a public safety agency or a volunteer agency organized to deal with emergencies. See Tennessee Code 39-17-1301
• Holder: includes the seller who acquires a membership camping contract or, if the contract is purchased, a financing agency or other assignee that purchases the contract. See Tennessee Code 66-32-302
• Holder: means a person obligated to hold for the account of, or to deliver or pay to, the owner of property that is subject to this part. See Tennessee Code 66-29-102
• Holding company: means any corporation defined as a "bank holding company" under 12 U. See Tennessee Code 67-4-2004
• Hospital company: means a corporation or other entity subject to the taxes imposed under this part and part 21 of this chapter and that qualified before January 1, 1999, with the department as a hospital company as defined under prior law. See Tennessee Code 67-4-2004
• Hospital company: means a corporation or other entity subject to the taxes imposed under this part and part 21 of this chapter and that qualified before January 1, 1999, with the department as a hospital company as defined under prior law. See Tennessee Code 67-4-2004
• Hotel: means any structure or space, or any portion thereof, that is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, and includes privately, publicly, or government-owned hotels, inns, tourist camps, tourist courts, tourist cabins, motels, short-term rental units, primitive and recreational vehicle campsites and campgrounds, or any place in which rooms, lodgings, or accommodations are furnished to transients for consideration. See Tennessee Code 67-4-1401
• Illicit alcoholic beverage: includes , but is not limited to, the products known as "bootleg liquor" "moonshine" "non-tax-paid liquor" and "white liquor". See Tennessee Code 67-4-2802
• Immediate methamphetamine precursor: means ephedrine, pseudoephedrine or phenylpropanolamine, or their salts, isomers or salts of isomers, or any drug or other product that contains a detectable quantity of ephedrine, pseudoephedrine or phenylpropanolamine, or their salts, isomers or salts of isomers. See Tennessee Code 39-17-402
• Immediate precursor: means a substance that the commissioner of mental health and substance abuse services, upon the agreement of the commissioner of health, has found to be and by rule designates as being the principal compound commonly used or produced primarily for use, and that is an immediate chemical intermediary used or likely to be used in the manufacture of a controlled substance, the control of which is necessary to prevent, curtail, or limit manufacture. See Tennessee Code 39-17-402
• Immediate vicinity: refers to the area within the person's immediate control within which the person has ready access to the ammunition. See Tennessee Code 39-17-1301
• Import: means to bring petroleum products into this state by any means of conveyance other than in the fuel supply tank of a motor vehicle. See Tennessee Code 67-3-103
• Importer: means any person in the United States to whom cigarettes manufactured in a foreign country are shipped or consigned or any person who removes cigarettes for sale or consumption in the United States from a customs bonded warehouse. See Tennessee Code 67-4-2601
• In this state: means the area inside the boundaries of Tennessee, but does not include the midstream of waterways that border the state. See Tennessee Code 67-3-103
• In-kind payment: means a payment of transfer taxes or a portion thereof by the transfer to a receiving entity of qualified property. See Tennessee Code 67-8-702
• Incidental business: means a business carried on separately and not a part of the business made the subject of privilege taxation. See Tennessee Code 67-4-301
• Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}
• Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
• Individual property owner: means a person who owns a vacation lodging. See Tennessee Code 67-4-702
• industrial machinery: includes repair parts, repair or installation services, and warranty or service contracts, purchased for such items used in the operation of a qualified data center. See Tennessee Code 67-6-102
• Inheritance tax: means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an "inheritance tax" "transfer tax" "succession tax" "estate tax" "death duty" "death dues" or otherwise. See Tennessee Code 67-8-501
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Insane: includes all persons of unsound mind. See Tennessee Code 1-3-105
• Insurance company: means an insurer, not-for-profit hospital and medical corporation regulated under title 56, chapter 29, health maintenance organization, fraternal benefit society, or any person or entity required to obtain a certificate of authority or similar license from the department of commerce and insurance under title 56 in order to issue or enter into contracts of insurance in this state. See Tennessee Code 66-29-102
• Intangible expense: means an expense related to, or in connection with, the acquisition, use, maintenance, management, ownership, sale, exchange, license, or any other disposition of intangible property, to the extent such amounts are allowed or allowable as deductions or costs in determining federal taxable income on a separate entity basis. See Tennessee Code 67-4-2004
• Intangible income: means income related to, or in connection with, the acquisition, use, maintenance or management, ownership, sale, exchange, license, or any other disposition of intangible property, to the extent such amounts are included or includable in determining federal taxable income. See Tennessee Code 67-4-2004
• Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
• Intangible property: means patents, patent applications, trade names, trademarks, service marks, franchise rights, copyrights, licenses, research, formulas, designs, patterns, processes, formats, and similar types of intangible assets. See Tennessee Code 67-4-2004
• Intangible property: means patents, patent applications, trade names, trademarks, service marks, franchise rights, copyrights, licenses, research, formulas, designs, patterns, processes, formats, and similar types of intangible assets. See Tennessee Code 67-4-2004
• Intentional: means that a person acts intentionally with respect to the nature of the conduct or to a result of the conduct when it is the person's conscious objective or desire to engage in the conduct or cause the result. See Tennessee Code 39-11-106
• Inter vivos: Transfer of property from one living person to another living person.
• Interest in real property having state use value: means any interest in real property that is of unique value to the receiving entity to carry out its stated purposes. See Tennessee Code 67-8-702
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Interested person: means any person who may be entitled to receive, or who has received, any property or interest that may be required to be considered in computing the death tax of any state involved. See Tennessee Code 67-8-501
• Internal Revenue Code: means title 26 of the United States Code as effective during the year in which net earnings are determined under this part. See Tennessee Code 67-4-2004
• Internal Revenue Code: means title 26 of the United States Code as effective during the year in which net earnings are determined under this part. See Tennessee Code 67-4-2004
• Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
• Intestate: Dying without leaving a will.
• Inventories of merchandise held for sale or exchange: includes tangible personal property held by a merchant or business for lease or rental, but does not include such property in the possession of a lessee. See Tennessee Code 67-4-702
• Investment entity: means any person that receives more than fifty percent (50%) of its gross income from investment securities and from the business of a financial institution. See Tennessee Code 67-4-2004
• Investment securities: means , for purposes of this section, any note, United States treasury securities, obligations of United States government agencies and corporations, obligations of state and political subdivisions, corporate debt securities, participations in securities backed by mortgages held by the United States or state government agencies, loan-backed securities, bonds, debentures, evidence of indebtedness, and other similar debt investments. See Tennessee Code 67-4-2004
• Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Key tenant: means any tenant, located within a qualified medical trade center, that leases and occupies a significant portion of the facility and is determined, in the sole discretion of the commissioner of economic and community development and the commissioner of revenue, to be essential to the initial establishment and viability of the trade center. See Tennessee Code 67-4-2004
• Knife: means any bladed hand instrument that is capable of inflicting serious bodily injury or death by cutting or stabbing a person with the instrument. See Tennessee Code 39-17-1301
• Knowing: means that a person acts knowingly with respect to the conduct or to circumstances surrounding the conduct when the person is aware of the nature of the conduct or that the circumstances exist. See Tennessee Code 39-11-106
• Knuckles: means any instrument that consists of finger rings or guards made of a hard substance and that is designed, made or adapted for the purpose of inflicting serious bodily injury or death by striking a person with a fist enclosed in the knuckles. See Tennessee Code 39-17-1301
• Lands: includes lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Tennessee Code 1-3-105
• Last known address: means for notification purposes the street address, post office box, or electronic mail address provided by the occupant in the latest rental agreement or in a subsequent written notice of a change of address provided by the occupant. See Tennessee Code 66-31-102
• Law: means any act or statute, general, special or local, of this state, including, but not limited to, any local government charter. See Tennessee Code 9-21-105
• Law enforcement officer: means an officer, employee or agent of government who has a duty imposed by law to:
  (A) Maintain public order. See Tennessee Code 39-11-106
• Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
• Layaway sale: means a transaction in which property is set aside for future delivery to a customer who makes a deposit, agrees to pay the balance of the purchase price over a period of time, and, at the end of the payment period, receives the property. See Tennessee Code 67-6-102
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Lease or rental: includes agreements covering motor vehicles and trailers where the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in 26 U. See Tennessee Code 67-6-102
• Lease or rental: means the leasing or renting of tangible personal property and the possession or use of the property by the lessee or renter for a consideration, without transfer of the title of such property. See Tennessee Code 67-4-702
• Leased space: means the storage space or spaces at the self-service storage facility that are leased or rented to an occupant pursuant to a rental agreement. See Tennessee Code 66-31-102
• Legacy: A gift of property made by will.
• Legal privilege: means a particular or peculiar benefit or advantage created by law. See Tennessee Code 39-11-106
• Legal tender: coins, dollar bills, or other currency issued by a government as official money. ^{Source: U.S. Mint}
• Legatee: A beneficiary of a decedent
• Levy: as used in this title , includes the power of distraint and seizure by any means. See Tennessee Code 67-1-1404
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• 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
• licensee: means an owner as defined in this section, who is licensed to do business in this state, including an owner's officers, directors, shareholders, individuals, members of any association or other entity not specified, and, when applicable in context, the business entity itself. See Tennessee Code 67-4-2203
• Licensee: means any person who holds an uncancelled license authorized by the international fuel tax agreement and issued by a state of the United States, the District of Columbia, or a province or territory of Canada. See Tennessee Code 67-3-1201
• Lien: A claim against real or personal property in satisfaction of a debt.
• Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
• Limited common elements: means and includes those common elements which are agreed upon by all of the co-owners to be reserved for the use of a certain number of apartments to the exclusion of the other apartments, such as special corridors, stairways and elevators, sanitary services common to the apartments of a particular floor, and the like. See Tennessee Code 66-27-102
• Limited user: means a person who consumes diesel fuel within this state for both licensed motor vehicles and other purposes, and who is the qualified holder of an uncancelled limited user permit issued by the commissioner. See Tennessee Code 67-3-1302
• Lineal descendant: Direct descendant of the same ancestors.
• Liquified gas: means all combustible gases that exist in the gaseous state at sixty degrees Fahrenheit (60°. See Tennessee Code 67-3-1101
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Livestock: means all equine as well as animals that are being raised primarily for use as food or fiber for human utilization or consumption including, but not limited to, cattle, sheep, swine, goats, and poultry. See Tennessee Code 1-3-105
• Livestock and poultry feed: means and includes all grains, minerals, salts, proteins, fats, fibers and all vitamins, acids and drugs used and mixed with such ingredients as a growth stimulant, disease preventive, to stimulate feed conversion and make a complete feed. See Tennessee Code 67-6-102
• Local government: means :
  (A) Any county in this state, including any county having a metropolitan or consolidated form of government, having a population in excess of one hundred twelve thousand (112,000), according to the 2010 federal census or any subsequent federal census. See Tennessee Code 67-4-3201
• Local government: means any county, municipality or metropolitan government in this state. See Tennessee Code 9-21-105
• Local government: means any metropolitan government, municipality, or county located in this state. See Tennessee Code 66-29-102
• Local government instrumentality: means any authority created by law on behalf of a county, metropolitan government, municipality or any combination thereof. See Tennessee Code 9-21-105
• local governmental unit: means any political subdivision of the state, including, but not limited to, counties or incorporated municipalities, if such political subdivision provides local government services for residents in a geographically limited area of the state as its primary purpose and has the power to act primarily on behalf of that area. See Tennessee Code 66-35-101
• Local law enforcement agency: means a municipal police department, a metropolitan police department, or a sheriff's office. See Tennessee Code 67-4-2802
• Local merchant: means a third-party merchant, including, but not limited to, a kitchen, restaurant, grocery store, retail store, convenience store, or business of another type, that is not under common ownership or control with the delivery network company. See Tennessee Code 67-6-102
• Local tax jurisdiction: means a geographic area where the same local option tax, either county tax or a combination of county and municipal tax, applies. See Tennessee Code 67-6-102
• Local transit company: means a person that is a scheduled, common carrier, public passenger, land transportation service, serving regular routes within a municipality and the territory adjacent to the municipality, or within a metropolitan government created under title 7, chapters 1-3, and that generates at least sixty percent (60%) of the total passenger fare from such routes. See Tennessee Code 67-3-103
• Long-term rental property: means a single family residential real property that is leased by the owner to a lessee for a period of one hundred eighty (180), or more, consecutive days. See Tennessee Code 66-27-701
• Loose tobacco: means tobacco that is not contained in rolls or tubes and that has been removed from its original packaging. See Tennessee Code 67-4-1001
• Lottery: means the selling of anything of value for chances on a prize or stake. See Tennessee Code 39-17-501
• Low-street-value drug: means any of the following controlled substances:
  (A) An anabolic steroid as defined in §. See Tennessee Code 67-4-2802
• Loyalty card: means a record given without direct monetary consideration under an award, reward, benefit, loyalty, incentive, rebate, or promotional program that may be used or redeemed only to obtain goods or services or a discount on goods or services. See Tennessee Code 66-29-102
• Machine gun: means any firearm that is capable of shooting more than two (2) shots automatically, without manual reloading, by a single function of the trigger. See Tennessee Code 39-17-1301
• Machine tax: means the annual per machine tax that every owner of a bona fide coin-operated amusement machine in commercial use must pay. See Tennessee Code 67-4-2203
• Majority of co-owners: means more than fifty percent (50%) of the co-owners. See Tennessee Code 66-27-102
• Managing agent: means a person who undertakes the duties, responsibilities, and obligations of the management of a time-sharing program. See Tennessee Code 66-32-102
• Manufacture: means the production, preparation, propagation, compounding, conversion or processing of a controlled substance, either directly or indirectly by extraction from substances of natural origin, or independently by means of chemical synthesis, and includes any packaging or repackaging of the substance or labeling or relabeling of its container, except that "manufacture" does not include the preparation or compounding of a controlled substance by an individual for the individual's own use or the preparation, compounding, packaging, or labeling of a controlled substance by:
  (A) A practitioner as an incident to administering or dispensing a controlled substance in the course of professional practice. See Tennessee Code 39-17-402
• Manufacturing distributor: means any person, with a plant located in this state, engaged in the business of manufacturing or processing consumable tobacco products, taxed by this part. See Tennessee Code 67-4-1001
• Marijuana: means all parts of the plant of the genus cannabis, whether growing or not. See Tennessee Code 67-4-2802
• Marijuana: means all parts of the plant cannabis, whether growing or not. See Tennessee Code 39-17-402
• Marital deduction: The deduction(s) that can be taken in the determination of gift and estate tax liabilities because of the existence of a marriage or marital relationship.
• Marketplace: means a physical or electronic place, platform, or forum, including, but not limited to, a store, booth, internet website, catalog, or dedicated sales software application, where tangible personal property or any of the things or services taxable under this chapter are offered for sale. See Tennessee Code 67-6-102
• Marketplace seller: means a person who makes sales through any marketplace operated, owned, or controlled by a marketplace facilitator. See Tennessee Code 67-6-102
• Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
• master lease: means the deed or lease recording the property of the horizontal property regime. See Tennessee Code 66-27-102
• Master license: means the certificate that every owner of a bona fide coin-operated amusement machine must obtain and display in the business owner's or business operator's place of business where the machine is located for commercial use by the public for play, in order to operate the machine in this state legally. See Tennessee Code 67-4-2203
• Material: means :
  (A) Any picture, drawing, photograph, undeveloped film or film negative, motion picture film, videocassette tape or other pictorial representation. See Tennessee Code 39-17-1002
• material interest: means the direct or indirect beneficial ownership, as defined in Rule 13d-3, 17 C. See Tennessee Code 67-4-2004
• Means of transportation: means any vehicle or other device employed by a commercial carrier for the purpose of transporting passengers or goods for a fee, including, but not limited to, motor vehicles, trains, and aircraft. See Tennessee Code 67-3-1403
• Membership camping contract: means an agreement offered or sold within this state evidencing a purchaser's title to, interest in, right or license to use, for more than thirty (30) days, the campgrounds and facilities of a membership camping operator and includes a membership which provides for this use. See Tennessee Code 66-32-302
• Membership camping operator: means any enterprise, other than one that is tax exempt under §. See Tennessee Code 66-32-302
• Mental institution: means a mental health facility, mental hospital, sanitarium, psychiatric facility and any other facility that provides diagnoses by a licensed professional of an intellectual disability or mental illness, including, but not limited to, a psychiatric ward in a general hospital. See Tennessee Code 39-17-1301
• merchandise: means any consumer item that is or is represented to be new or not previously owned by a consumer, and "temporary premises" means any public or quasi-public place, including a hotel, rooming house, storeroom, building or part of a building, tent, vacant lot, railroad car or motor vehicle that is temporarily occupied for the purpose of exhibiting stocks of merchandise to the public. See Tennessee Code 67-4-702
• Merchant: means a merchant or peddler within the scope of Constitution of Tennessee, Article II, §. See Tennessee Code 67-4-2802
• Metals recycling facility: means any business that is predominantly engaged in performing the process by which scrap, used or obsolete ferrous or nonferrous metals are converted into raw materials consisting of proper grades and having an existing or potential economic value. See Tennessee Code 39-17-1401
• Micro market: means an unattended food establishment that:
  (A) Includes one (1) or more micro market displays. See Tennessee Code 67-6-102
• Micro market display: means a place where food being sold by a micro market is displayed, including a:
  (A) Refrigerator or refrigerated cooler. See Tennessee Code 67-6-102
• Military medal: means any decoration or award that may be presented or awarded to a member of the armed forces of the United States or national guard. See Tennessee Code 66-29-102
• Mineral: means gas, oil, coal, oil shale, other gaseous liquid or solid hydrocarbon, cement material, sand and gravel, road material, building stone, chemical raw material, gemstone, fissionable and nonfissionable ores, colloidal and other clay, steam and other geothermal resources, and any other substance defined as a mineral by any other law of this state. See Tennessee Code 66-29-102
• Mineral proceeds: includes an amount payable:
  (A) For the acquisition and retention of a mineral lease, including, but not limited to, a bonus, royalty, compensatory royalty, shut-in royalty, minimum royalty, and delay rental. See Tennessee Code 66-29-102
• Minor: means any person under eighteen (18) years of age. See Tennessee Code 39-11-106
• Minor: means any person who has not reached eighteen (18) years of age. See Tennessee Code 39-17-1002
• Minor: means any person who has not attained eighteen (18) years of age. See Tennessee Code 1-3-105
• Mobile telecommunications service: means the same as that term is defined in the Mobile Telecommunications Sourcing Act, Public Law 106-252 (4 U. See Tennessee Code 67-6-102
• Mobility enhancing equipment: means equipment, including repair and replacement parts to the equipment, but does not include durable medical equipment that:
  (A) Is primarily and customarily used to provide or increase the ability to move from one place to another and that is appropriate for use either in a home or a motor vehicle. See Tennessee Code 67-6-102
• Money order: means a payment order for a specified amount of money and includes, but is not limited to, an express money order and a personal money order on which the remitter is the purchaser. See Tennessee Code 66-29-102
• Month: means a calendar month. See Tennessee Code 1-3-105
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Mortgagee: The person to whom property is mortgaged and who has loaned the money.
• Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
• Motor fuel: means gasoline, diesel fuel and blended fuel. See Tennessee Code 67-3-103
• Motor vehicle: means a self-propelled vehicle licensed for highway use. See Tennessee Code 67-3-1101
• Motor vehicle: means a vehicle that is propelled by an internal combustion engine or motor and is designed to permit the vehicle's use on highways. See Tennessee Code 67-3-103
• Motor vehicle: means any vehicle which is self-propelled. See Tennessee Code 39-17-1401
• Motor vehicle: means any vehicle used in the transportation of persons or property on streets or highways, including automobiles, motorcycles, trucks, trailers, semi-trailers and truck/semi-trailer combinations, and also including farm tractors, trailers and machinery, but not including vehicles propelled solely by human muscular power, such as bicycles. See Tennessee Code 67-4-1602
• Municipal bond: means a bond of evidence of indebtedness issued by a municipality or other political subdivision of a state. See Tennessee Code 66-29-102
• Municipality: means any incorporated city or county located in this state. See Tennessee Code 67-4-3002
• Municipality: means any incorporated city or any incorporated town of this state. See Tennessee Code 9-21-105
• Municipality: means an incorporated city or town or a county, but does not include a county with a metropolitan form of government. See Tennessee Code 67-4-1401
• Museum: means those museums and art galleries owned or operated by the state or any political subdivision of the state, and those museums, historical societies, and art galleries owned and operated by not-for-profit corporations. See Tennessee Code 66-29-202
• Narcotic drug: means any of the following, whether produced directly or indirectly by extraction from substances of vegetable origin, or independently by means of chemical synthesis, or by a combination of extraction and chemical synthesis:
  (A) Opium and opiate, and any salt, compound, derivative, or preparation of opium or opiate. See Tennessee Code 39-17-402
• National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. ^{Source: OCC}
• National Credit Union Administration: The federal regulatory agency that charters and supervises federal credit unions. (NCUA also administers the National Credit Union Share Insurance Fund, which insures the deposits of federal credit unions.) ^{Source: OCC}
• Natural gas marketer: means any business that is not regulated as to rates and services by the Tennessee public utility commission. See Tennessee Code 67-4-702
• Net card value: means the original purchase price or original issued value of a stored-value card, plus amounts added to its original value and minus amounts used and any service charge, fee, or dormancy charge permitted by law. See Tennessee Code 66-29-102
• net gallon: means the amount of petroleum product, corrected to a temperature of sixty degrees Fahrenheit (60°. See Tennessee Code 67-3-103
• Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
• Non-freely transferable security: includes a worthless security. See Tennessee Code 66-29-102
• Nonbusiness earnings: means all earnings other than business earnings. See Tennessee Code 67-4-2004
• Nondisturbance agreement: means an instrument by which the holder of a blanket encumbrance agrees that:
  (A) Its rights in any campground made available to purchasers by the membership camping operator shall be subordinate to the rights of purchasers from and after the recordation of the instrument. See Tennessee Code 66-32-302
• Nonparticipating manufacturer: means any tobacco product manufacturer that is not a participating manufacturer. See Tennessee Code 67-4-2601
• Nontaxable property: means all parts of the estate or interest in the estate other than the Tennessee estate. See Tennessee Code 67-8-202
• Not-for-profit: means any person described in §. See Tennessee Code 67-4-2004
• Not-for-profit: means any person described in §. See Tennessee Code 67-4-2004
• Notice of claim: means a written notice sent by a claimant to the last known address of a prime contractor, remote contractor, or design professional against whom the claimant asserts a construction defect that describes the claim in reasonable detail sufficient to determine the general nature of the defect, including a general description of the type and location of the construction that the claimant alleges to be defective and any damages claimed to have been caused by the defect. See Tennessee Code 66-36-101
• Nude: means :
  (A) Entirely unclothed. See Tennessee Code 67-4-1201
• nursery stock: means all trees, shrubs, or other plants, or parts of such trees, shrubs or other plants, grown or kept for, or capable of, propagation, distribution or sale on a commercial basis. See Tennessee Code 1-3-105
• Oath: includes affirmation. See Tennessee Code 1-3-105
• Oath: A promise to tell the truth.
• Object of significant artistic or historical value: means any object of art, collection, painting, portrait, mural, photograph, statue, tablet, carving, bas-relief, engraving, relic, coin, furniture, textile, basketry, artifact, natural specimen, rare book, author's papers, or other object of artistic, historical, or technical interest or of intrinsic cultural value. See Tennessee Code 67-8-702
• Obligated member: means a member or partner of an obligated member entity that is fully liable for the debts, obligations and liabilities of the entity, as provided in §. See Tennessee Code 67-4-2004
• Obligated member entity: means a limited liability company, limited partnership or limited liability partnership, all of whose members or partners are fully liable for the debts, obligations and liabilities of the entity, as provided in §. See Tennessee Code 67-4-2004
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Obligations: means bonds, notes and any other evidence of indebtedness lawfully issued or assumed by a local government. See Tennessee Code 9-21-105
• Obligee: means any person or entity to whom a residential ground rent is owed, including its successors and assigns. See Tennessee Code 66-30-102
• Obligor: means one (1) or more individuals who are obligated to pay a residential ground rent, including their successors, sublessees or assigns. See Tennessee Code 66-30-102
• Obtain: includes , but is not limited to, the taking, carrying away or the sale, conveyance or transfer of title to or interest in or possession of property, and includes, but is not limited to, conduct known as larceny, larceny by trick, larceny by conversion, embezzlement, extortion or obtaining property by false pretenses. See Tennessee Code 39-11-106
• Occupancy: means the use or possession, or the right to the use or possession, of any room, lodgings or accommodations in any hotel. See Tennessee Code 67-4-1401
• Occupancy: means the use or possession, or the right to the use or possession, of any room, lodgings, or accommodations in a short-term rental unit. See Tennessee Code 67-4-1501
• Occupant: means a person, or a sublessee, successor, or assign of such person, entitled to the use of leased space at a self-service storage facility under a rental agreement, to the exclusion of others. See Tennessee Code 66-31-102
• OEM headquarters company: means an original equipment manufacturer that is engaged in the business of manufacturing motor vehicles and qualifies to receive the credit provided in §. See Tennessee Code 67-6-102
• OEM headquarters company vehicle: means any motor vehicle subject to registration in accordance with title 55 that is owned by an OEM headquarters company, whether used for sales or service training, advertising, quality control, testing, evaluation or such other uses as approved by the commissioner, and, further, including motor vehicles provided by the OEM headquarters company for use by eligible employees and their eligible family members in accordance with policies established by the OEM headquarters company and approved by the commissioner. See Tennessee Code 67-6-102
• Offer: means any solicitation reasonably designed to result in the entering into of a membership camping contract. See Tennessee Code 66-32-302
• Offering: means any offer to sell, solicitation, inducement or advertisement whether by radio, television, newspaper, magazine or by mail, whereby a person is given an opportunity to acquire a time-share interval within a project located either within or outside the state. See Tennessee Code 66-32-102
• Offering: means any offer to sell, solicitation, inducement or advertisement whether by radio, television, newspaper, magazine or by mail, whereby a person is given an opportunity to acquire a time-share interval within a project located either within or outside the state. See Tennessee Code 66-32-102
• Officer or employee: includes former officers and employees. See Tennessee Code 67-1-1701
• Official proceeding: means any type of administrative, executive, legislative or judicial proceeding that may be conducted before a public servant authorized by law to take statements under oath. See Tennessee Code 39-11-106
• Open space easement: means a perpetual right in land of less than fee simple that:
  (A) Obligates the grantor and the grantor's heirs and assigns to certain restrictions constituted to maintain and enhance the existing open or natural character of the land. See Tennessee Code 67-5-1004
• Open space land: includes greenbelt lands or lands primarily devoted to recreational use. See Tennessee Code 67-5-1004
• Operator: means the person operating the hotel, whether as owner, lessee or otherwise. See Tennessee Code 67-4-1401
• Opiate: means any substance having an addiction-forming or addiction-sustaining liability similar to morphine or being capable of conversion into a drug having addiction-forming or addiction-sustaining liability. See Tennessee Code 39-17-402
• Opium poppy: means the plant of the species papaver somniferum 1, except its seeds. See Tennessee Code 39-17-402
• Original transferor: means any grantor, donor, trustor or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in the imposition of a federal generation-skipping transfer tax under applicable provisions of the Internal Revenue Code (26 U. See Tennessee Code 67-8-602
• Over-the-counter-drug: means a drug that contains a label that identifies the product as a drug as required by 21 C. See Tennessee Code 67-6-102
• Overnight rentals: means rental of a vacation lodging to one (1) or more individuals for temporary human lodging not to exceed a period of one hundred eighty (180) consecutive days. See Tennessee Code 67-4-702
• Owner: means any person, individual, firm, company, association, or other business entity owning any bona fide coin-operated amusement machine. See Tennessee Code 67-4-2203
• Owner: means a person, other than the defendant, who has possession of or any interest other than a mortgage, deed of trust or security interest in property, even though that possession or interest is unlawful and without whose consent the defendant has no authority to exert control over the property. See Tennessee Code 39-11-106
• Owner: means the person holding title to the land. See Tennessee Code 67-5-1004
• Owner: means the owner, operator, lessor, or sublessor of a self-service storage facility, the agent of such person, or any person authorized by such person to manage the facility or to receive rent from an occupant under a rental agreement. See Tennessee Code 66-31-102
• Owner: includes :
  (A) A depositor, for a deposit. See Tennessee Code 66-29-102
• Paper document: means a document that is received by the county register of deeds in a form that is not electronic. See Tennessee Code 66-24-202
• Participates: includes :
  (A) Joining a group of three (3) or more persons who riot. See Tennessee Code 39-17-301
• Participating manufacturer: has the meaning given that term in Section II(jj) of the master settlement agreement and all amendments thereto. See Tennessee Code 67-4-2601
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Pass-through entity: means an S corporation, an entity treated as a partnership for federal income tax purposes, an entity treated as a trust for federal income tax purposes or a business entity that has a single owner and that is disregarded as an entity separate from its owner for federal income tax purposes, but not for purposes of this part and part 21 of this chapter. See Tennessee Code 67-4-2004
• Patently offensive: means that which goes substantially beyond customary limits of candor in describing or representing such matters. See Tennessee Code 39-17-1002
• Payroll card: means a record that evidences a payroll card account, as that term is defined in 12 C. See Tennessee Code 66-29-102
• PCB-containing capacitor: means a capacitor that contains polychlorinated biphenyls and is regulated under the federal Toxic Substances Control Act ( 15 U. See Tennessee Code 39-17-1401
• Peer-to-peer car sharing: means the authorized use of a vehicle by an individual other than the vehicle's owner through a peer-to-peer car sharing program. See Tennessee Code 67-4-1901
• Peer-to-peer car sharing program: means a business platform that connects motor vehicle owners with drivers to enable the sharing of motor vehicles for financial consideration. See Tennessee Code 67-4-1901
• Performance: means any play, motion picture, photograph, dance, or other visual representation that can be exhibited before an audience of one (1) or more persons. See Tennessee Code 39-17-1002
• Permissive supplier: means any person who is not subject to the general taxing jurisdiction of this state, but who:
  (A) Is a position holder in a federally qualified terminal located outside this state. See Tennessee Code 67-3-103
• Permittee: means any person who is the holder of a permit authorized to be issued under §. See Tennessee Code 67-3-1201
• Person: includes the singular and the plural and means and includes any individual, firm, partnership, copartnership, association, corporation, governmental subdivision or agency, or other organization or other legal entity, or any agent or servant thereof. See Tennessee Code 39-11-106
• Person: includes any individual, firm, co-partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, any governmental agency whose services are essentially a private commercial concern, or other group or combination acting as a unit, in the plural as well as the singular number. See Tennessee Code 67-6-102
• Person: means one (1) or more natural persons, corporations, partnerships, associations, trusts, other entities, or any combination thereof. See Tennessee Code 66-32-102
• Person: means person as defined in §. See Tennessee Code 67-4-2802
• Person: means any individual, firm, partnership, limited liability company, joint-venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit. See Tennessee Code 67-4-2903
• Person: means any individual, corporation, partnership, company, and any other form of multiple organization for carrying on foreign or domestic business, other than a government or a subdivision of a government. See Tennessee Code 66-32-302
• Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit. See Tennessee Code 67-4-3002
• Person: means every individual, firm, association, joint-stock company, syndicate, partnership, corporation, or state or federal agency. See Tennessee Code 67-1-1701
• Person: means any individual or governmental entity, corporation, association, organization, nonprofit institution, or other entity or such entities' representatives. See Tennessee Code 68-6-102
• Person: means any individual, partnership, corporation, organization, association, or other legal entity. See Tennessee Code 67-5-1004
• Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit, and the plural as well as the singular number. See Tennessee Code 67-4-702
• Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. See Tennessee Code 67-6-802
• Person: means one (1) or more natural persons, corporations, partnerships, associations, trusts, other entities, or any combination thereof. See Tennessee Code 66-32-102
• Person: means an individual, corporation, governmental subdivision or agency, business trust, estate, trust, partnership or association or any other legal entity. See Tennessee Code 39-17-402
• Person: means and includes every individual, firm, association, joint-stock company, syndicate and corporation. See Tennessee Code 67-4-1001
• Person: includes :
  (A) Any private individual, corporation, partnership, firm, association, trust, estate, or other entity, but does not include any foreign, federal, state, or local government, or political subdivision, or any agent or agency of government. See Tennessee Code 67-4-1101
• Person: means a natural person, partnership, firm, association, corporation, limited liability company, court appointed representative, state, political subdivision or any other entity, group, or syndicate. See Tennessee Code 67-3-103
• Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
• Person: means any individual, or group of individuals, that occupies the same room. See Tennessee Code 67-4-1401
• Person: means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government, or governmental subdivision, agency, or instrumentality, or any other legal or commercial entity. See Tennessee Code 66-24-202
• Person: means an individual, corporation, partnership, sole proprietorship or other business entity. See Tennessee Code 39-17-1401
• Person: means an individual, firm, corporation, partnership, association, trust or other legal entity, or any combination of these. See Tennessee Code 66-27-102
• Person: means any individual, firm, fiduciary, partnership, corporation, trust, or association. See Tennessee Code 39-17-1503
• Person: means an individual, partnership, committee, association, corporation or any other organization or group of persons. See Tennessee Code 39-17-1802
• Person: means an individual, estate, business association, public corporation, government or governmental subdivision, agency, instrumentality, or other legal entity. See Tennessee Code 66-29-102
• Personal property: means movable property not affixed to land and includes, but is not limited to, goods, wares, merchandise, household items, and vehicles. See Tennessee Code 66-31-102
• Personal property: All property that is not real property.
• Personal property: includes money, goods, chattels, things in action, and evidences of debt. See Tennessee Code 1-3-105
• Personal representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
• Petroleum products: means all benzol, gasoline, burning oil, distillate, fuel oil, gas oil, kerosene, naphtha, or any other volatile substance, excluding propane, reflecting a gravity of sixteen degrees (16°. See Tennessee Code 67-3-103
• Pharmacist: means a licensed pharmacist as defined by the laws of this state, and where the context so requires, the owner of a store or other place of business where controlled substances are compounded or dispensed by a licensed pharmacist. See Tennessee Code 39-17-402
• Place of employment: means an enclosed area under the control of a public or private employer that employees normally frequent during the course of employment, including, but not limited to, work areas, private offices, employee lounges, restrooms, conference rooms, meeting rooms, classrooms, employee cafeterias, hallways, and vehicles. See Tennessee Code 39-17-1802
• Place of primary use: means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. See Tennessee Code 67-6-102
• Place of worship: means that portion of a building, owned by a religious institution that has property tax exempt status, that is used for worship services and related functions. See Tennessee Code 67-4-2903
• Place of worship: means any enclosed area that is:
  (A) Approved, or qualified to be approved, by the state board of equalization for property tax exemption pursuant to §. See Tennessee Code 39-17-1802
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Planning commission: means a commission created under §. See Tennessee Code 67-5-1004
• Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
• Plea agreement: An arrangement between the prosecutor, the defense attorney, and the defendant in which the defendant agrees to plead guilty in exchange for special considerations. ^Source:
• Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
• pollution control facilities: means any system, method, improvement, structure, device or appliance appurtenant thereto used or intended for the primary purpose of eliminating, preventing or reducing air or water pollution, or for the primary purpose of treating, pretreating, recycling or disposing of any hazardous or toxic waste, solid or liquid, when such pollutants are created as a result of fabricating or processing by one who engages in fabricating or processing as such person's principal business activity, which, if released without such treatment, pretreatment, modification or disposal, might be harmful, detrimental or offensive to the public and the public interest. See Tennessee Code 67-6-102
• pool: means a type of pari-mutuel betting:
  (A) In which a participant:

  (i) Pays money for participation in a pool. See Tennessee Code 39-17-501
• Poppy straw: means all parts, except the seeds, of the opium poppy after mowing. See Tennessee Code 39-17-402
• Possess: means to have in one's actual and physical control, or to have the exclusive detention and control of, to own or be entitled to, or to have responsibility for the storage of in the capacity of a warehouseman. See Tennessee Code 67-4-1001
• Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
• Practitioner: means :
  (A) A physician, dentist, optometrist, veterinarian, scientific investigator or other person licensed, registered or otherwise permitted to distribute, dispense, conduct research with respect to or to administer a controlled substance in the course of professional practice or research in this state. See Tennessee Code 39-17-402
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Preliminary artwork: means tangible personal property and digital equivalents that are produced by an advertising agency in the course of providing advertising services solely for the purpose of conveying concepts or ideas or demonstrating an idea or message to a client and includes, but is not limited to concept sketches, illustrations, drawings, paintings, models, photographs, storyboards or similar materials. See Tennessee Code 67-6-102
• Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
• Prepaid calling service: means the right to access exclusively telecommunications services that must be paid for in advance and that enable the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount. See Tennessee Code 67-6-102
• Prepaid user: means a person who is the qualified holder of an uncancelled diesel tax prepaid user authorization issued by the commissioner. See Tennessee Code 67-3-1302
• Prepaid wireless calling service: means a telecommunications service that provides the right to utilize mobile wireless service, as well as other nontelecommunications services, including the download of digital products delivered electronically, content and ancillary services that must be paid for in advance that is sold in predetermined units of dollars of which the number declines with use in a known amount. See Tennessee Code 67-6-102
• Prepared food: means :
  (i) Food sold in a heated state or heated by the seller. See Tennessee Code 67-6-102
• Prescription: means an order, formula or recipe issued in any form of oral, written, electronic, or other means of transmission by a duly licensed practitioner authorized by the laws of this state. See Tennessee Code 67-6-102
• Present use value: means the value of land based on its current use as either agricultural, forest, or open space land and assuming that there is no possibility of the land being used for another purpose. See Tennessee Code 67-5-1004
• Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
• Prewritten computer software: includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the purchaser. See Tennessee Code 67-6-102
• primarily: means that at least fifty percent (50%) of the taxable gross sales of the business are retail sales. See Tennessee Code 67-4-702
• Private club: means any club or organization that does not permit the general public access to its facilities or activities. See Tennessee Code 39-17-1802
• Private communication service: means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels. See Tennessee Code 67-6-102
• Private elements: means and includes the lot area upon which an apartment is located and the improvements located thereon, as described in the declaration, and for which fee simple ownership and exclusive use is reserved to that apartment only. See Tennessee Code 66-27-102
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Probate: Proving a will
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• Produce: means to:
  (A) Manufacture, make, produce, or refine special nuclear material. See Tennessee Code 67-4-1101
• Production: includes the manufacturing, planting, cultivating, growing or harvesting of a controlled substance. See Tennessee Code 39-17-402
• Profit: means anything of value in addition to the gambling bet. See Tennessee Code 39-17-501
• program: means a program that includes all of the following:
  (A) The purchase by an eligible individual or by an employer of a high deductible health plan. See Tennessee Code 67-10-102
• Prohibit: means to forbid or ban, either permanently or temporarily, an owner of a residential property that is subject to a declaration from using the residential property as a long-term rental property. See Tennessee Code 66-27-701
• Project instrument: means one (1) or more recordable documents applicable to the whole project by whatever name denominated, containing restrictions or covenants regulating the use, occupancy or disposition of an entire project, including any amendments to the document, but excluding any law, ordinance, or governmental regulation. See Tennessee Code 66-32-102
• Promote: means to finance, produce, direct, manufacture, issue, publish, exhibit or advertise, or to offer or agree to do those things. See Tennessee Code 39-17-1002
• Proof of age: means a driver license or other generally accepted means of identification that describes the individual as eighteen (18) years of age or older, contains a photograph or other likeness of the individual, and appears on its face to be valid. See Tennessee Code 39-17-601
• Proof of age: means a driver license or other generally accepted means of identification that describes the individual as twenty-one (21) years of age or older, contains a photograph or other likeness of the individual, and appears on its face to be valid. See Tennessee Code 39-17-1503
• property: means all of the real property subject to a project instrument, and containing more than one (1) unit. See Tennessee Code 66-32-102
• Property: means anything of value, including, but not limited to, money, real estate, tangible or intangible personal property, including anything severed from land, library material, contract rights, choses-in-action, interests in or claims to wealth, credit, admission or transportation tickets, captured or domestic animals, food and drink, electric or other power. See Tennessee Code 39-11-106
• Property: means any and all real property and all improvements thereon or used in connection therewith. See Tennessee Code 67-5-2201
• property: means all of the real property subject to a project instrument, and containing more than one (1) unit. See Tennessee Code 66-32-102
• Property: includes both personal and real property. See Tennessee Code 1-3-105
• Property: means and includes the land whether leasehold or in fee simple and the building, all improvements and structures thereon and all easements, rights and appurtenances belonging to such land. See Tennessee Code 66-27-102
• Property: means tangible property described in §. See Tennessee Code 66-29-102
• Property management company: means a person who, for consideration, manages a vacation lodging for an individual property owner that provides such lodging for a rental fee to consumers. See Tennessee Code 67-4-702
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Prosthetic device: means a replacement, corrective, or supportive device including repair and replacement parts for the replacement, corrective, or supportive device worn on or in the body to:
  (i) Artificially replace a missing portion of the body. See Tennessee Code 67-6-102
• Protective equipment: means items for human wear, designed as protection of the wearer against injury or disease or as protection against damage or injury of other persons or property, but not suitable for general use. See Tennessee Code 67-6-102
• Public authority: means any agency, authority or instrumentality described by §. See Tennessee Code 67-4-3002
• Public defender: Represent defendants who can't afford an attorney in criminal matters.
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Public offering statement: means that statement required by §. See Tennessee Code 66-32-102
• Public offering statement: means that statement required by §. See Tennessee Code 66-32-102
• Public place: means a place to which the public or a group of persons has access and includes, but is not limited to, highways, transportation facilities, schools, places of amusement, parks, places of business, playgrounds and hallways, lobbies and other portions of apartment houses and hotels not constituting rooms or apartments designed for actual residence. See Tennessee Code 39-11-106
• Public place: means any public street, sidewalk or park, or any area open to the general public in any publicly owned or operated building. See Tennessee Code 39-17-1503
• Public place: means an enclosed area to which the public is invited, including, but not limited to, banks, educational facilities, health care facilities, hotel and motel lobbies, laundromats, public transportation facilities, reception areas, restaurants, retail food production and marketing establishments, recreational facilities, retail service establishments, retail stores, shopping malls, sports arenas, theaters, places of employment and waiting rooms. See Tennessee Code 39-17-1802
• public REIT: means an entity that has an election in effect under §. See Tennessee Code 67-4-2004
• Public transit system: means any mass transit system intended for shared passenger transport services to the general public, together with any building, structure, appurtenance, utility, transport support facility, transport vehicles, service vehicles, parking facility, or any other facility, structure, vehicle, or property needed to operate the transportation facility or provide connectivity for the transportation facility to any other non-mass transit system transportation infrastructure, including, but not limited to, interstates, highways, roads, streets, alleys, and sidewalks. See Tennessee Code 67-4-3201
• public use facility: means :
  (A) A building, complex, center, or facility described by §. See Tennessee Code 67-4-3002
• Public works project: includes any one (1) or any combination of the following: acquisitions of land for the purpose of providing or preserving open land. See Tennessee Code 9-21-105
• Public-use airport: is a n airport owned or controlled by an airport authority. See Tennessee Code 66-29-301
• Purchaser: means any person other than a developer or lender who acquires an interest in a time-share interval. See Tennessee Code 66-32-102
• Purchaser: means a person who enters into a membership camping contract and obtains the right to use the camping or outdoor facilities of a membership camping operator. See Tennessee Code 66-32-302
• Purchaser: means any person other than a developer or lender who acquires an interest in a time-share interval. See Tennessee Code 66-32-102
• Putative holder: means a person believed by the treasurer to be a holder, until the person pays or delivers to the treasurer property subject to this part or until a final determination is made that the person is a holder. See Tennessee Code 66-29-102
• Qualified commercial financing entity: means a person that qualified for the credit in §. See Tennessee Code 67-4-2004
• Qualified data center: means a data center that has made a required capital investment in excess of one hundred million dollars ($100,000,000) during an investment period not to exceed three (3) years and that creates at least fifteen (15) net new full-time employee jobs during the investment period paying at least one hundred fifty percent (150%) of the states' average occupational wage as defined in §. See Tennessee Code 67-6-102
• Qualified medical trade center: means any facility, located in a county with a metropolitan form of government, that is substantially composed of permanent and temporary show rooms for medical product suppliers as well as educational space and conference facilities for medical trade shows. See Tennessee Code 67-4-2004
• Qualified medical trade center: means any facility, located in a county with a metropolitan form of government, that is substantially composed of permanent and temporary show rooms for medical product suppliers as well as educational space and conference facilities for medical trade shows. See Tennessee Code 67-4-2004
• Qualified medical trade center relocation expenses: means those expenses that both the commissioner of revenue and the commissioner of economic and community development determine, in their sole discretion, are necessary to the creation of a permanent show room within a qualified medical trade center in conjunction with the initial establishment of such facility. See Tennessee Code 67-4-2004
• Qualified medical trade center relocation expenses: means those expenses that both the commissioner of revenue and the commissioner of economic and community development determine, in their sole discretion, are necessary to the creation of a permanent show room within a qualified medical trade center in conjunction with the initial establishment of such facility. See Tennessee Code 67-4-2004
• Qualified motor vehicle: means a motor vehicle used, designed or maintained for transportation of persons or property and:
  (A) Having two (2) axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds (26,000 lbs. See Tennessee Code 67-3-1201
• Qualified new or expanded warehouse or distribution facility: means a new or expanded facility for the storage or distribution of finished tangible personal property. See Tennessee Code 67-4-2004
• Qualified new or expanded warehouse or distribution facility: means a new or expanded facility for the storage or distribution of finished tangible personal property. See Tennessee Code 67-4-2004
• Qualified property: means an object of significant artistic or historical value, a site of significant historical interest, an interest in real property having recreational, conservational or wildlife value, or an interest in real property having state use value. See Tennessee Code 67-8-702
• Qualified terminal: means a qualified terminal as defined under the Internal Revenue Code, regulation and practices, that has been assigned a terminal control number (TCN) by the internal revenue service. See Tennessee Code 67-3-103
• Quorum: The number of legislators that must be present to do business.
• Rack: means a mechanism for delivering motor fuel from a refinery, terminal, or bulk plant into a railroad tank car, a transport truck or another means of bulk transfer outside of the bulk transfer/terminal system. See Tennessee Code 67-3-103
• Rain check: means the seller allows a customer to purchase an item at a certain price at a later time, because the particular item was out of stock. See Tennessee Code 67-6-102
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• real property: include lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Tennessee Code 1-3-105
• Reassessment: means the assessment of property that has been assessed at less than its actual cash value by reason of connivance, fraud, deception, misrepresentation, misstatement, or omission of the property owner or the owner's agent. See Tennessee Code 67-1-1001
• Receiving entity: means the state of Tennessee, any department or agency thereof, any county, city, or other political subdivision of the state, or any state museum or state institution of health or education. See Tennessee Code 67-8-702
• Reckless: means that a person acts recklessly with respect to circumstances surrounding the conduct or the result of the conduct when the person is aware of, but consciously disregards a substantial and unjustifiable risk that the circumstances exist or the result will occur. See Tennessee Code 39-11-106
• Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
• Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Tennessee Code 66-29-102
• Recreational vehicle: means vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. See Tennessee Code 67-3-1201
• Refinery: means a facility used to produce motor fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons, and from which motor fuel may be removed by pipeline, by marine vessel, or at a rack. See Tennessee Code 67-3-103
• Regulated financial corporation: means an institution, the deposits, shares, or accounts of which are insured under the Federal Deposit Insurance Act (12 U. See Tennessee Code 67-4-2004
• Related: means children, parents, grandparents. See Tennessee Code 66-27-701
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Remand: When an appellate court sends a case back to a lower court for further proceedings.
• remanufacturing: means making new or different products with new or different functions from the scrap materials used to make them. See Tennessee Code 67-6-102
• Removal: means any physical transfer other than by evaporation, loss, or destruction, of petroleum products from a terminal, manufacturing plant, customs custody, pipeline, marine vessel (e. See Tennessee Code 67-3-103
• Rental agreement: means any agreement or lease, written or oral, that establishes or modifies the terms, conditions, rules, or any other provisions concerning the use and occupancy of leased space at a self-service storage facility. See Tennessee Code 66-31-102
• Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
• Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
• required capital investment: means an increase of a business investment in real property, tangible personal property or computer software owned or leased in the state, valued in accordance with generally accepted accounting principles. See Tennessee Code 67-6-102
• Resale: means a subsequent, bona fide sale of the property, services or taxable item by the purchaser. See Tennessee Code 67-4-702
• Resale: means a subsequent, bona fide sale of the property, services, or taxable item by the purchaser. See Tennessee Code 67-6-102
• Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
• Reservation system: means the method, arrangement, or procedure by which the owners of vacation club interests are required to compete with other owners of vacation club interests in the same vacation club in order to reserve the use and occupancy of an accommodation of the vacation club for one or more use periods, regardless of whether such reservation system is operated and maintained by the vacation club managing entity, an exchange company, or any other person. See Tennessee Code 66-32-102
• Reservation system: means the method, arrangement, or procedure by which the owners of vacation club interests are required to compete with other owners of vacation club interests in the same vacation club in order to reserve the use and occupancy of an accommodation of the vacation club for one or more use periods, regardless of whether such reservation system is operated and maintained by the vacation club managing entity, an exchange company, or any other person. See Tennessee Code 66-32-102
• Resident agent: means a resident of this state, designated in writing by the commissioner to either sell unaffixed or to affix revenue stamps to tobacco products as provided for in this part. See Tennessee Code 67-4-1001
• Resident percentage: means , for each fantasy sports contest, the percentage, rounded to the nearest tenth of a percent (0. See Tennessee Code 67-4-902
• Residential: means the development of any property for a dwelling unit or units. See Tennessee Code 67-4-2903
• Residential dwelling: means a cabin, house, or structure used or designed to be used as an abode or home of a person, family, or household, and includes a single-family dwelling, a portion of a single-family dwelling, or an individual residential dwelling in a multi-dwelling building, such as an apartment building, condominium, cooperative, or timeshare. See Tennessee Code 67-4-1401
• Residential dwelling: means a cabin, house, or structure used or designed to be used as an abode or home of a person, family, or household, and includes a single-family dwelling, a portion of a single-family dwelling, or an individual residential dwelling in a multi-dwelling building, such as an apartment building, condominium, cooperative, or timeshare. See Tennessee Code 67-4-1501
• Residential ground rent: means a rent or charge paid for the use of land, whether or not title thereto is transferred to the user, or a lease of land, for residential purposes:
  (A) Which is assignable by the obligor without the obligee's consent. See Tennessee Code 66-30-102
• Residential property: means property upon which a dwelling or improvement is constructed or to be constructed consisting of one (1) dwelling unit intended as a residence of a person or family. See Tennessee Code 66-36-101
• Residential purposes: means any use of land wherein the owner and/or the occupant thereof resides, including, but not limited to, the following uses: apartments, multi-family, single-family, duplexes and condominiums. See Tennessee Code 66-30-102
• Residential treatment facility: means a residential treatment facility licensed under title 33, chapter 2, part 4. See Tennessee Code 39-17-1603
• Restaurant: includes a bar area within the restaurant. See Tennessee Code 39-17-1802
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Restricted firearm ammunition: means any cartridge containing a bullet coated with a plastic substance with other than a lead or lead alloy core or a jacketed bullet with other than a lead or lead alloy core or a cartridge of which the bullet itself is wholly composed of a metal or metal alloy other than lead. See Tennessee Code 39-17-1301
• Retail dealer: means each tobacco vending machine, place, store, booth, concession, truck or vehicle, or person that in any way sells or makes available tobacco products directly to the ultimate consumer. See Tennessee Code 67-4-1001
• Retail sale: means every sale of new tires for any purpose other than resale. See Tennessee Code 67-4-1602
• Retail station: means any service station, garage, truck stop or other outlet dispensing motor fuel from a container equipped with a computer-type pump that measures fuel passing through it. See Tennessee Code 67-3-103
• Retailer: means any person primarily engaged in the business of making retail sales. See Tennessee Code 67-4-702
• Retailer: means and includes every person engaged in the business of making sales at retail, or for distribution, use, consumption, storage to be used or consumed in this state or furnishing any of the things or services taxable under this chapter and every marketplace facilitator. See Tennessee Code 67-6-102
• Retailer: means a person that engages in the business of selling or distributing petroleum products to the end user within this state through a retail station. See Tennessee Code 67-3-103
• Return: means any tax or information return, declaration of estimated tax, claim for refund, or petition for waiver of penalty required by, or provided for, or permitted under, any law, that is filed with or submitted to the commissioner by, on behalf of, or with respect to, any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, any return so filed or submitted. See Tennessee Code 67-1-1701
• Revenues: means all fees, rents, tolls, rates, rentals, interest earnings, or other charges received or receivable by the local government from any public works project or enterprise then existing or thereafter to be constructed, including any revenues derived or to be derived by a local government from a lease, agreement or contract with any other local government, local government instrumentality, the state, or a state or federal agency for the use of or in connection with a public works project or enterprise, or all other charges to be levied and collected in connection with and all other income and receipts of whatever kind or character derived by the local government from the operation of any public works project or enterprise or arising from any public works project or enterprise. See Tennessee Code 9-21-105
• Rifle: means any firearm designed, made or adapted to be fired from the shoulder and to use the energy of the explosive in a fixed metallic cartridge to fire a projectile through a rifled bore by a single function of the trigger. See Tennessee Code 39-17-1301
• Right of rescission: Right to cancel, within three business days, a contract that uses the home of a person as collateral, except in the case of a first mortgage loan. There is no fee to the borrower, who receives a full refund of all fees paid. The right of rescission is guaranteed by the Truth in Lending Act (TILA). ^{Source: OCC}
• Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
• ringtones: means digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication. See Tennessee Code 67-6-102
• Riot: means a disturbance in a public place or penal institution as defined in §. See Tennessee Code 39-17-301
• Road: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
• Rollback taxes: means the amount of back tax differential payable under §. See Tennessee Code 67-5-1004
• Rules and regulations: means written policies, resolutions, guidelines, restrictions, and procedures of a homeowners' association, however denominated, which are not set forth in the declaration and which govern the conduct of persons or the use or appearance of property. See Tennessee Code 66-27-701
• Sale: includes the furnishing of any of the things or services taxable under this chapter. See Tennessee Code 67-6-102
• Sale: includes a transaction whereby the possession of property is transferred but the seller retains title as security for the payment of the price. See Tennessee Code 67-4-3002
• Sale: includes the furnishing of any of the things or services taxable under this part. See Tennessee Code 67-4-702
• Sale: means , in addition to its usual meaning, any sale, use, transfer, exchange, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever. See Tennessee Code 67-4-1001
• Sale: means any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of new tires, but does not include the sale of new tires as a component part of a new or used motor vehicle. See Tennessee Code 67-4-1602
• sale at retail: means any sale, lease, or rental for any purpose other than for resale, sublease, or subrent. See Tennessee Code 67-6-102
• Sale for resale: means the sale of the property, services, or taxable item intended for subsequent resale by the purchaser. See Tennessee Code 67-6-102
• Sales: means all gross receipts of the taxpayer not allocated under this part. See Tennessee Code 67-4-2004
• Sales: means all gross receipts of the taxpayer not allocated under this part. See Tennessee Code 67-4-2004
• Sales agent: means a person who sells or offers to sell "time-share intervals" in a "time-share program" to a purchaser. See Tennessee Code 66-32-102
• Sales price: includes consideration received by the seller from third parties, if:
  (i) The seller actually receives consideration from a party other than the purchaser, and the consideration is directly related to a price reduction or discount on the sale. See Tennessee Code 67-6-102
• Sales price: means the total amount for which tangible personal property or services rendered is sold, including any services that are a part of the sale, valued in money, whether paid in money or otherwise, and includes any amount for which credit is given to the purchaser by the seller, without any deduction from the price on account of the cost of the property sold, the cost of materials used, labor or service cost, losses, or any other expense whatsoever. See Tennessee Code 67-4-3002
• Sales tax: means the sales tax levied under this chapter. See Tennessee Code 67-6-802
• Sampling: means the distribution of samples to members of the general public in a public place. See Tennessee Code 39-17-1503
• Savings and loan association: includes a building and loan association, a federal or state savings and loan association, a federal savings bank, and any other financial institution, the accounts of which are insured by the federal savings and loan insurance corporation (FSLIC) or any successor of such corporation. See Tennessee Code 1-3-105
• School art supplies: means an item commonly used by a student in a course of study for artwork. See Tennessee Code 67-6-102
• School computer supplies: means an item commonly used by a student in a course of study in which a computer is used. See Tennessee Code 67-6-102
• School grounds: means any building, structure, and surrounding outdoor grounds contained within a public or private preschool, nursery school, kindergarten, elementary or secondary school's legally defined property boundaries as registered in a county register's office, and any publicly owned or leased vehicle used to transport children to or from school or any officially sanctioned or organized school event. See Tennessee Code 39-17-1603
• School instructional materials: means written material commonly used by a student in a course of study as a reference and to learn the subject being taught. See Tennessee Code 67-6-102
• School supplies: means an item used by a student in a course of study. See Tennessee Code 67-6-102
• School youth athletic activity: means a school or a local education agency organized athletic activity when the majority of the participants are under eighteen (18) years of age, and are engaging in an organized athletic game or competition against another team, club, or entity or in practice or preparation for an organized game or competition against another team, club, or entity. See Tennessee Code 68-6-102
• Scrap vehicle: means any motor vehicle that has been crushed, flattened or dismantled or that has been otherwise damaged to the extent that it cannot be economically repaired. See Tennessee Code 39-17-1401
• Securities: means United States treasury securities, obligations of United States government agencies and corporations, obligations of state and political subdivisions, corporate stock and other securities, participations in securities backed by mortgages held by the United States or state government agencies, loan-backed securities and similar investments. See Tennessee Code 67-4-2004
• Securities: means United States treasury securities, obligations of United States government agencies and corporations, obligations of state and political subdivisions, corporate stock and other securities, participations in securities backed by mortgages held by the United States or state government agencies, loan-backed securities and similar investments. See Tennessee Code 67-4-2004
• Security: means :
  (A) A security interest, as that term is defined in §. See Tennessee Code 66-29-102
• Self-service storage facility: means any real property designed and used for the purpose of renting or leasing storage space to occupants who are to have access to such space for the purpose of storing and removing personal property. See Tennessee Code 66-31-102
• sell: means entering into, or other disposition, of a membership camping contract for value, but the term "value" does not include a fee to offset the reasonable costs of transfer of a membership camping contract. See Tennessee Code 66-32-302
• Seller: means a membership camping operator. See Tennessee Code 66-32-302
• Seller: means any person making sales, leases, or rentals of personal property or services. See Tennessee Code 67-6-802
• Seller: means every consignee, bailee, factor or auctioneer having either actual or constructive possession of tangible personal property, or having possession of the documents of title to tangible personal property, with power to sell such tangible personal property in the consignee's, bailee's, factor's or auctioneer's own name and actually so selling, is deemed the seller of such tangible personal property within the meaning of this part. See Tennessee Code 67-4-702
• Separative work units: means the measure of effort expended to separate a given quantity of uranium, feed material, into two (2) fractions, one a product fraction containing a higher concentration of U-235 than the feed material, and the other a tails fraction, containing a lower concentration of U-235. See Tennessee Code 67-4-1101
• Serious bodily injury: means bodily injury that involves:
  (A) A substantial risk of death. See Tennessee Code 39-11-106
• Service: means personal service or delivery by certified mail to the last known address of the addressee, or as otherwise allowed by contract. See Tennessee Code 66-36-101
• Service address: means the location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid. See Tennessee Code 67-6-102
• Service of process: The service of writs or summonses to the appropriate party.
• Services: includes labor, skill, professional service, transportation, telephone, mail, gas, electricity, steam, water, cable television, entertainment subscription service or other public services, accommodations in hotels, restaurants or elsewhere, admissions to exhibitions, use of vehicles or other movable property, and any other activity or product considered in the ordinary course of business to be a service, regardless of whether it is listed in this subdivision (a)(38) or a specific statute exists covering the same or similar conduct. See Tennessee Code 39-11-106
• Services: means and includes every activity, function or work engaged in by a person for profit or monetary gain, except as otherwise provided in this part. See Tennessee Code 67-4-3002
• Services: means and includes every activity, function or work engaged in by a person for profit or monetary gain, except as otherwise provided in this part. See Tennessee Code 67-4-702
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Sexual activity: means any of the following acts:
  (A) Vaginal, anal or oral intercourse, whether done with another person or an animal. See Tennessee Code 39-17-1002
• Short-term rental unit: means a residential dwelling that is rented wholly or partially for a fee for a period of less than thirty (30) continuous days and does not include a hotel as defined in §. See Tennessee Code 67-4-1401
• Short-term rental unit: means a residential dwelling that is rented wholly or partially for a fee for a period of less than thirty (30) continuous days and does not include a hotel as defined in §. See Tennessee Code 67-4-1501
• Short-term rental unit marketplace: means a person or entity, excluding a vacation lodging service, that provides a platform for compensation, through which a third party offers to rent a short-term rental unit to an occupant. See Tennessee Code 67-4-1401
• Short-term rental unit marketplace: means a person or entity, excluding a vacation lodging service, that provides a platform for compensation, through which a third party offers to rent a short-term rental unit to an occupant. See Tennessee Code 67-4-1501
• Short-term rental unit provider: means any person or entity engaged in renting any short-term rental unit offered through a short-term rental unit marketplace. See Tennessee Code 67-4-1501
• Short-term rental unit transaction: means any transaction in which there is a charge to an occupant by a short-term rental unit provider for the occupancy of a short-term rental unit. See Tennessee Code 67-4-1501
• Shotgun: means any firearm designed, made or adapted to be fired from the shoulder and to use the energy of the explosive in a fixed shotgun shell to fire through a smooth-bore barrel either a number of ball shot or a single projectile by a single function of the trigger. See Tennessee Code 39-17-1301
• signed: includes a mark, the name being written near the mark and witnessed, or any other symbol or methodology executed or adopted by a party with intention to authenticate a writing or record, regardless of being witnessed. See Tennessee Code 1-3-105
• Site of significant historical interest: means any real property, building, or fixture, or any combination thereof, of unique and peculiar historical significance. See Tennessee Code 67-8-702
• Smoking: means the burning of a lighted cigarette, cigar, pipe or any other substance containing tobacco. See Tennessee Code 39-17-1603
• Smoking: means inhaling, exhaling, burning, or carrying any lighted cigar, cigarette, pipe, or other lighted tobacco product in any manner or in any form. See Tennessee Code 39-17-1802
• Smoking hemp: means hemp that is offered for sale to the public with the intention that it is consumed by smoking and that does not meet the definition of a vapor product. See Tennessee Code 39-17-1503
• Software: means computer software. See Tennessee Code 67-6-102
• Special nuclear material: means :
  (A) Plutonium, uranium enriched in the isotope 233 or 235, and any other material that is now or subsequently determined to be special nuclear material by the atomic energy commission or any successor agency of the United States government pursuant to the Atomic Energy Act of 1954 (42 U. See Tennessee Code 67-4-1101
• Specified digital products: means electronically transferred digital audio-visual works, digital audio works and digital books. See Tennessee Code 67-6-102
• Sport or recreational equipment: means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use. See Tennessee Code 67-6-102
• Stamp: means the impression, device, stamp, label or print manufactured, printed or made as prescribed by the commissioner. See Tennessee Code 67-4-1001
• 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
• State: means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico. See Tennessee Code 67-6-802
• State: means the state of Tennessee. See Tennessee Code 9-21-105
• State: when applied to a part of the United States, includes any state, district, commonwealth, territory, insular possession thereof, and any area subject to the legal authority of the United States. See Tennessee Code 39-17-402
• State: means the state of Tennessee. See Tennessee Code 67-3-103
• State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Tennessee Code 66-24-202
• State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
• 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
• State: means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Tennessee Code 66-29-102
• State forester: means the director of the division of forestry. See Tennessee Code 67-5-1004
• State lottery game: means any game of chance approved and operated pursuant to title 4, chapter 51, part 1, including, but not limited to, instant tickets, online games, and games using mechanical or electronic devices. See Tennessee Code 39-17-601
• State lottery retailer: means :
  (A) A person who sells state lottery tickets or shares on behalf of the corporation pursuant to a contract or an employee or agent of the person. See Tennessee Code 39-17-601
• State lottery ticket or share: means a lottery ticket or share issued by, or under the authority of, the corporation for evidence of participation in a state lottery game. See Tennessee Code 39-17-601
• State taxes: means the aggregate estate, inheritance, succession, collateral inheritance and/or legacy taxes paid to any state, territory or the District of Columbia, including, also, such taxes of any of those kinds as are imposed by the state of Tennessee other than the Tennessee estate tax imposed by this part, allowable in computing the maximum credit under §. See Tennessee Code 67-8-202
• Statute: A law passed by a legislature.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Sticker: means the decal issued for each bona fide coin-operated amusement machine to show proof of payment of the machine tax. See Tennessee Code 67-4-2203
• Stocks: means shares of stock issued by corporations chartered and organized under the laws of the state of Tennessee, or of any other state, or of the United States, or of any foreign government, and all interests in partnerships, associations, or trusts represented by transferable evidence of such interest. See Tennessee Code 67-2-101
• Storage: means and includes any keeping or retention in this state of tangible personal property for use or consumption in this state, or for any purpose other than sale at retail in the regular course of business. See Tennessee Code 67-6-102
• Subpoena: A command to a witness to appear and give testimony.
• Subscription: includes a mark, the name being written near the mark and witnessed. See Tennessee Code 1-3-105
• Substantial nexus in this state: means any direct or indirect connection of the taxpayer to this state such that the taxpayer can be required under the Constitution of the United States to remit the tax imposed under this part and part 21 of this chapter. See Tennessee Code 67-4-2004
• Substantial nexus in this state: means any direct or indirect connection of the taxpayer to this state such that the taxpayer can be required under the Constitution of the United States to remit the tax imposed under this part and part 21 of this chapter. See Tennessee Code 67-4-2004
• Summons: Another word for subpoena used by the criminal justice system.
• Supplier: means a person that meets all the following conditions:
  (i) Is subject to the general taxing jurisdiction of this state. See Tennessee Code 67-3-103
• Surcharge: means a tax, or combination of taxes, levied by a local government pursuant to this part. See Tennessee Code 67-4-3201
• Switchblade knife: means any knife that has a blade which opens automatically by:
  (A) Hand pressure applied to a button or other device in the handle. See Tennessee Code 39-17-1301
• Tangible personal property: includes electricity, water, gas, steam, and prewritten computer software. See Tennessee Code 67-6-102
• Tangible personal property: means and includes personal property that may be seen, weighed, measured, felt or touched, or is in any other manner perceptible to the senses. See Tennessee Code 67-4-3002
• Tangible personal property: means and includes personal property that may be seen, weighed, measured, felt or touched, or is in any other manner perceptible to the senses. See Tennessee Code 67-4-702
• Tank wagon: means a straight truck having multiple compartments designed or used to carry petroleum products. See Tennessee Code 67-3-103
• Tax: means any obligation due a governmental body, which obligation is secured by a lien on real property. See Tennessee Code 67-5-2201
• Tax administration: means the administration, management, conduct, direction, and supervision of the execution and application of the state tax laws, rules, or related statutes or rules and reciprocity agreements with the several states or federal government to which the state of Tennessee is a party. See Tennessee Code 67-1-1701
• Tax administration information: means criteria or standards used or to be used for the selection of returns or persons for audit or examination, or data used or to be used for determining such criteria or standards. See Tennessee Code 67-1-1701
• Tax entity: includes counties, cities, metropolitan governments, municipal corporations, quasi-municipal corporations, and political subdivisions having authority to levy a property tax. See Tennessee Code 67-5-105
• Tax information: means a taxpayer's identity, the nature, source, or amount of the taxpayer's income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax collected, deficiencies, overassessments, or tax payments, whether the taxpayer's return was, is being, or will be, examined or subject to other investigation or processing, or any other data, received by, recorded by, prepared by, furnished to, or collected by, the commissioner with respect to a return or with respect to the determination of the existence, or possible existence, of liability, or the amount of the liability, of any person for any tax, penalty, interest, fine, forfeiture, or other penalty, imposition or offense, administered by or collected by the commissioner, either directly or indirectly. See Tennessee Code 67-1-1701
• Tax lien: means the lien securing a tax as defined in this section. See Tennessee Code 67-5-2201
• Tax suit: means any suit brought to enforce a tax lien as defined in this section. See Tennessee Code 67-5-2201
• Taxable motor fuel: means gasoline, diesel fuel, kerosene, and blends thereof, and any other substance blended with any of these fuels. See Tennessee Code 67-3-103
• Taxable property: means all property subject to ad valorem taxation within the local government, or any portion of the local government, if applicable. See Tennessee Code 9-21-105
• Taxing jurisdiction: means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico or a territory or possession of the United States. See Tennessee Code 67-4-2004
• Taxing official: means the commissioner of revenue, and in any other reciprocal state, the officer or body designated in the statute of such state substantially similar to this part. See Tennessee Code 67-8-501
• Taxpayer: as used in this part or part 15 of this chapter, means the owner of the property under appeal or any lessee legally obligated to pay ad valorem taxes for which the property is liable. See Tennessee Code 67-5-1412
• taxpayer: means every corporation, subchapter S corporation, limited liability company, professional limited liability company, registered limited liability partnership, professional registered limited liability partnership, limited partnership, cooperative, joint-stock association, business trust, regulated investment company, REIT, state-chartered or national bank, or state-chartered or federally chartered savings and loan association. See Tennessee Code 67-4-2004
• taxpayer: means every corporation, subchapter S corporation, limited liability company, professional limited liability company, registered limited liability partnership, professional registered limited liability partnership, limited partnership, cooperative, joint-stock association, business trust, regulated investment company, REIT, state-chartered or national bank, or state-chartered or federally chartered savings and loan association. See Tennessee Code 67-4-2004
• Taxpayer: means any owner of property subject to taxation or any party liable for property taxes. See Tennessee Code 67-5-105
• Telecommunications service: includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing, without regard to whether such service is referred to as voice over internet protocol services or is classified by the federal communications commission as enhanced or value added. See Tennessee Code 67-6-102
• Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
• Tenancy by the entirety: A type of joint tenancy between husband and wife that is recognized in some States. Neither party can sever the joint tenancy relationship; when a spouse dies, the survivor acquires full title to the property.
• Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
• Tennessee estate: means such part of the estate, or interest in the estate, the transfer of which is within the power of the state of Tennessee to subject to the Tennessee estate tax. See Tennessee Code 67-8-202
• Tennessee estate tax: means the tax imposed by this part. See Tennessee Code 67-8-202
• Tennessee historic property preservation or rehabilitation entity: means an entity that satisfies all of the following requirements:
  (A) The Tennessee historic property preservation or rehabilitation entity must be a corporation or limited liability company organized under the laws of Tennessee, that is directly or indirectly controlled by a not-for-profit entity, as defined in this part. See Tennessee Code 67-4-2004
• Terminal: means a storage and distribution facility for taxable motor fuel, supplied by pipeline or marine vessel, that is registered as a qualified terminal by the internal revenue service. See Tennessee Code 67-3-103
• Terminal operator: means a person that:
  (i) Owns, operates, or otherwise controls a terminal. See Tennessee Code 67-3-103
• Testator: A male person who leaves a will at death.
• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Textbook: means a printed book that contains systematically organized educational information that covers the primary objectives of a course of study. See Tennessee Code 67-6-102
• Time-share estate: means an ownership or leasehold estate in property devoted to a time-share fee, tenants in common, time span ownership, interval ownership, and a time-share lease. See Tennessee Code 66-32-102
• Time-share estate: means an ownership or leasehold estate in property devoted to a time-share fee, tenants in common, time span ownership, interval ownership, and a time-share lease. See Tennessee Code 67-6-102
• Time-share instrument: means any document by whatever name denominated, creating or regulating time-share programs, but excluding any law, ordinance or governmental regulation. See Tennessee Code 66-32-102
• Time-share interval: means a time-share estate or a time-share use. See Tennessee Code 66-32-102
• Time-share interval: means a time-share estate or a time-share use. See Tennessee Code 66-32-102
• Time-share program: means any arrangement for time-share intervals in a time-share project whereby use, occupancy or possession of real property has been made subject to either a time-share estate or time-share use whereby such use, occupancy or possession circulates among purchasers of the time-share intervals according to a fixed or floating time schedule on a periodic basis occurring annually over any period of time in excess of one (1) year. See Tennessee Code 66-32-102
• Time-share project: means any real property that is subject to a time-share program. See Tennessee Code 66-32-102
• Time-share project: means any real property that is subject to a time-share program. See Tennessee Code 66-32-102
• Time-share resale broker: means any person or entity who undertakes to list, advertise for sale, promote or sell by any means whatsoever more than five (5) time-share intervals per year in one (1) or more time-share projects on behalf of any number of purchasers. See Tennessee Code 66-32-102
• Time-share use: means any contractual right of exclusive occupancy which does not fall within the definition of a "time-share estate" including, without limitation, a vacation license, prepaid hotel reservation, club membership, vacation club interest, limited partnership or vacation bond. See Tennessee Code 66-32-102
• Tire: means a continuous solid or pneumatic rubber covering encircling the wheel of a motor vehicle. See Tennessee Code 67-4-1602
• To record: means to record pursuant to the laws of the state of Tennessee relating to the recordation of deeds and other instruments conveying or affecting title to property. See Tennessee Code 66-27-102
• Tobacco: means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. See Tennessee Code 67-6-102
• Tobacco distributor: means any person who receives, purchases, sells or otherwise handles tobacco products as a secondary wholesaler and who acquires all that person's tobacco products on which, prior to receipt by the person, the tobacco tax required by Tennessee and any other state has been previously paid by a Tennessee wholesaler that is also a Tennessee appointed and bonded affixing agent, and who sells or otherwise makes available such tobacco products to retailers in this and perhaps other states at a wholesale price for the purpose of resale to the consumer. See Tennessee Code 67-4-1001
• Tobacco product: means any product that contains tobacco and is intended for human consumption, including, but not limited to, cigars, cigarettes and bidis. See Tennessee Code 39-17-1503
• Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
• Tourism: means attracting nonresidents to visit a particular municipality and encouraging those nonresidents to spend money in the municipality, which includes travel related to both leisure and business activities. See Tennessee Code 67-4-1401
• Tourism development: means the acquisition and construction of, and financing and retirement of debt for, facilities related to tourism. See Tennessee Code 67-4-1401
• Tourism development zone: means an area described by §. See Tennessee Code 67-4-3002
• Townhouse corporation: means a not-for-profit corporation to be organized under the Tennessee Nonprofit Corporation Act, compiled in title 48, chapters 51-68, of which all co-owners shall be members where private elements are involved. See Tennessee Code 66-27-102
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• Transfer: means the sale, gift, grant, conveyance, assignment, inheritance, or other transfer of an interest in real property located in this state. See Tennessee Code 66-37-102
• Transfer: means the sale, gift, grant, conveyance, assignment, or other transfer of an interest in real property located in this state. See Tennessee Code 66-27-701
• Transfer fee: means a fee or charge imposed by a transfer fee covenant, but does not include any tax, assessment, fee or charge imposed by a governmental authority pursuant to applicable laws, ordinances, or regulations. See Tennessee Code 66-37-102
• Transfer fee covenant: means a provision in a document, whether recorded or not and however denominated, that purports to run with the land or bind current owners or successors in title to specified real property located in this state, and that obligates a transferee or transferor of all or part of the property to pay a fee or charge to a third person upon transfer of an interest in all or part of the property, or in consideration for permitting any such transfer. See Tennessee Code 66-37-102
• Transfer taxes: means all the taxes imposed by this chapter, including the inheritance, estate, gift and generation-skipping transfer taxes, and interest and penalties thereon. See Tennessee Code 67-8-702
• Transient: means any person who exercises occupancy or is entitled to occupancy of any rooms, lodgings or accommodations in a hotel for a period of less than thirty (30) continuous days. See Tennessee Code 67-4-1401
• Transient: means any person who exercises occupancy or is entitled to occupancy of any short-term rental unit for a period of less than thirty (30) continuous days. See Tennessee Code 67-4-1501
• Transit fare card: means any pass or instrument purchased to utilize public transportation facilities or services. See Tennessee Code 66-29-102
• Transit improvement program: means a program consisting of specified public transit system projects and services. See Tennessee Code 67-4-3201
• Transmix: means the buffer or interface between two (2) different products in a pipeline shipment, or a mix of two (2) different products within a refinery or terminal that results in an off-grade mixture. See Tennessee Code 67-3-103
• Transport truck: means a semi-trailer combination rig or tank wagon designed or used for the purpose of transporting petroleum products over the highways. See Tennessee Code 67-3-103
• Transporter: means any operator of a pipeline, barge, railroad or transport truck engaged in the business of transporting petroleum products. See Tennessee Code 67-3-103
• Treasurer: means the state treasurer. See Tennessee Code 66-29-102
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• True bill: Another word for indictment.
• Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. ^{Source: OCC}
• Trustee: A person or institution holding and administering property in trust.
• Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.
• Ultimate user: means a person who lawfully possesses a controlled substance for the person's own use or for the use of a member of the person's household or for the administering to an animal owned by the person or by a member of the person's household. See Tennessee Code 39-17-402
• Unattended: means sales of goods are processed electronically without the physical presence of a person operating the market sales checkout. See Tennessee Code 67-6-102
• 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
• under common control with: means the possession, direct or indirect, of the power to direct or cause the direction of the management and policies of an entity, whether through the ownership of voting securities, by contract or otherwise, and shall be construed as "control" is used in the rules promulgated under the Securities Act of 1933 (15 U. See Tennessee Code 67-4-2004
• Undyed diesel fuel: means diesel fuel not dyed under United States environmental protection agency rules for high sulfur diesel fuel nor dyed under internal revenue service rules for low sulphur fuel, nor pursuant to any other requirements subsequently set by the environmental protection agency or internal revenue service. See Tennessee Code 67-3-103
• Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. ^{Source: OCC}
• Unit: means the real property or real property improvement in a project which is divided into time-share intervals. See Tennessee Code 66-32-102
• Unit of local government: means any county enumerated in §. See Tennessee Code 67-1-1701
• unitary group: includes those entities that are engaged in a unitary business transacted wholly in, or in and out of the state of Tennessee, even if some of the entities would not be subject to tax in this state, if considered apart from their unitary group. See Tennessee Code 67-4-2004
• unitary group: includes those entities that are engaged in a unitary business transacted wholly in, or in and out of the state of Tennessee, even if some of the entities would not be subject to tax in this state, if considered apart from their unitary group. See Tennessee Code 67-4-2004
• United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
• Unloaded: means the rifle, shotgun or handgun does not have ammunition in the chamber, cylinder, clip or magazine, and no clip or magazine is in the immediate vicinity of the weapon. See Tennessee Code 39-17-1301
• Use: means and includes the exercise of any right or power over tangible personal property incident to the ownership thereof, except that it does not include the sale at retail of that property in the regular course of business. See Tennessee Code 67-6-102
• Use tax: includes the "use" "consumption" "distribution" and "storage" as defined in this section. See Tennessee Code 67-6-102
• Use tax: means the use tax levied under this chapter. See Tennessee Code 67-6-802
• User: means a person who operates a motor vehicle in this state that is propelled by liquified gas or compressed natural gas. See Tennessee Code 67-3-1101
• Utility: means a person that owns or operates for public use a plant, equipment, real property, franchise, or license for the following public services:
  (A) The transmission of communications or information. See Tennessee Code 66-29-102
• Vacation club: means any system or program with respect to which a purchaser obtains, by any means, a recurring right to use and occupy accommodations and facilities, if any, in more than one (1) component site through the mandatory use of a reservation system, whether or not the purchaser's use and occupancy right is coupled with an interest in real property. See Tennessee Code 66-32-102
• Vacation club: means any system or program with respect to which a purchaser obtains, by any means, a recurring right to use and occupy accommodations and facilities, if any, in more than one (1) component site through the mandatory use of a reservation system, whether or not the purchaser's use and occupancy right is coupled with an interest in real property. See Tennessee Code 66-32-102
• Vacation club documents: means and includes the one (1) or more documents or instruments, by whatever name denominated, creating or governing a vacation club and the disposition of vacation club interests therein. See Tennessee Code 66-32-102
• Vacation lodging: means real property, other than the primary and regular residence or abode of an individual property owner, that is utilized, or can be utilized, for overnight rentals in the absence of the individual property owner. See Tennessee Code 67-4-702
• Vacation lodging service: means a person or entity that is engaged in the business of providing the services of management, marketing, booking, and rental of short-term rental units. See Tennessee Code 67-4-1401
• Vacation lodging service: means a person or entity that is engaged in the business of providing the services of management, marketing, booking, and rental of short-term rental units. See Tennessee Code 67-4-1501
• Vehicle: means a motor vehicle, a trailer, or a semitrailer as defined in §. See Tennessee Code 66-31-102
• Vehicle fuel supply tank: means any receptacle on a motor vehicle designed to supply fuel for the propulsion of the motor vehicle or from which fuel is supplied for the propulsion of the motor vehicle. See Tennessee Code 67-3-103
• Vending machine: means any money-in-the-slot device used for the automatic merchandising of tobacco products, and each such machine shall be considered as a separate retail dealer. See Tennessee Code 67-4-1001
• Venue: The geographical location in which a case is tried.
• Verified mail: means any method of mailing that is offered by the United States postal service and that provides evidence of mailing. See Tennessee Code 66-31-102
• Vertical service: means an ancillary service that is offered in connection with one (1) or more telecommunications services, that offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services. See Tennessee Code 67-6-102
• Vessel: means a barge or other marine conveyance used to transport petroleum products in bulk. See Tennessee Code 67-3-103
• Video game digital product: means the right to access and use computer software that facilitates human interaction with a user interface to generate visual feedback for amusement purposes, when possession of the computer software is maintained by the seller or a third party, regardless of whether the charge for the service is on a per use, per user, per license, subscription, or some other basis. See Tennessee Code 67-6-102
• Video programming services: means programming provided by or generally considered comparable to programming provided by a television broadcast station and shall include cable television services sold by a provider authorized pursuant to title 7, chapter 59, wireless cable television services (multipoint distribution service/multichannel multipoint distribution service) and video services provided through wireline facilities located at least in part in the public rights-of-way without regard to delivery technology, including internet protocol technology. See Tennessee Code 67-6-102
• Virtual currency: means a digital representation of value used as a medium of exchange, unit of account, or a store of value that is not recognized by the United States as legal tender. See Tennessee Code 66-29-102
• Voice mail service: means an ancillary service that enables the customer to store, send or receive recorded messages. See Tennessee Code 67-6-102
• Wet Signature: means a signature affixed in ink or pencil or other material to a paper document. See Tennessee Code 66-24-202
• Wholesale cost price: means the manufacturers' and/or processors' actual sales price of any tobacco product, delivered to Tennessee dealers, exclusive of any discounts, rebates, allowances, or the privilege tax imposed by this part. See Tennessee Code 67-4-1001
• Wholesale dealer and jobber: means any person who maintains wholesale facilities in one (1) or more permanent locations, and engages in the business of receiving, storing, purchasing, selling at wholesale only, importing unstamped tobacco products, and otherwise handling tobacco products for resale at a wholesale price only to other licensed wholesale dealers and jobbers, or tobacco distributors or retail dealers as defined in this section, but does not sell tobacco products directly to the ultimate consumer. See Tennessee Code 67-4-1001
• Wholesaler: means any person primarily engaged in the business of making wholesale sales. See Tennessee Code 67-4-702
• Wholesaler: means a person who supplies a controlled substance that the person has not produced or prepared, on official written orders, but not on prescriptions. See Tennessee Code 39-17-402
• Wholesaler: means a person who acquires petroleum products from a supplier, importer or from another wholesaler, for subsequent sale and distribution at wholesale by tank cars, transport trucks or vessels. See Tennessee Code 67-3-103
• Workbook: means a printed booklet that contains problems and exercises in which a student may directly write answers or responses to the problems and exercises. See Tennessee Code 67-6-102
• Worthless security: means a security whose cost of liquidation and delivery would exceed the value of the security on the date a report is due under this part. See Tennessee Code 66-29-102
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.
• Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.
• written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
• Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
• youth athletic activity: means an athletic activity organized by a city, county, business, or nonprofit organization when the majority of the participants are under eighteen (18) years of age, and are engaging in an organized athletic game or competition against another team, club, or entity or in practice or preparation for an organized game or competition against another team, club, or entity. See Tennessee Code 68-6-102