Part 1 Miscellaneous Provisions 67-1-101 – 67-1-118
Part 2 Division of Property Assessments 67-1-201 – 67-1-206
Part 3 State Board of Equalization 67-1-301 – 67-1-308
Part 4 County Boards of Equalization 67-1-401 – 67-1-404
Part 5 Assessors of Property 67-1-501 – 67-1-515
Part 6 General Revenue Authority of Counties 67-1-601 – 67-1-603
Part 7 Collection and Enforcement Generally 67-1-701 – 67-1-708
Part 8 Penalties and Interest 67-1-801 – 67-1-804
Part 9 Payment of Tax Under Protest 67-1-901 – 67-1-912
Part 10 Back Assessment and Reassessment Generally 67-1-1001 – 67-1-1011
Part 12 Enforcement by Distress Warrant 67-1-1201 – 67-1-1206
Part 13 General Powers to Obtain Evidence 67-1-1301 – 67-1-1305
Part 14 Tax Enforcement Procedures Act 67-1-1401 – 67-1-1445
Part 15 Statute of Limitations 67-1-1501 – 67-1-1502
Part 16 Officers Charged With Delinquent Taxes 67-1-1601 – 67-1-1629
Part 17 Disclosure of Tax Returns and Tax Information 67-1-1701 – 67-1-1712
Part 18 Taxpayer Remedies for Disputed Taxes 67-1-1801 – 67-1-1808

Terms Used In Tennessee Code > Title 67 > Chapter 1 - General Provisions

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • 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
  • 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.
  • 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
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appraisal: A determination of property value.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • 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.
  • 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
  • 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
  • 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
  • Chambers: A judge's office.
  • Collector: includes any person entrusted with the collection of public revenue. See Tennessee Code 1-3-105
  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-1701
  • Controlled substance: means a drug, substance, or immediate precursor in Schedules I through VII of §. See Tennessee Code 39-17-402
  • Conviction: A judgement of guilt against a criminal defendant.
  • County mayor: means and includes "county executive" unless the context clearly indicates otherwise. See Tennessee Code 1-3-105
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • 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
  • Decedent: A deceased person.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • 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
  • 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
  • Department: means the department of revenue. See Tennessee Code 67-1-101
  • Department: means the department of revenue. See Tennessee Code 67-1-1701
  • 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.
  • 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
  • Docket: A log containing brief entries of court proceedings.
  • 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
  • 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
  • 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.
  • Executor: A male person named in a will to carry out the decedent
  • Executor: includes an administrator, where the subject matter applies to an administrator. See Tennessee Code 1-3-105
  • 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.
  • 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
  • Fiduciary: A trustee, executor, or administrator.
  • 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
  • Fraud: Intentional deception resulting in injury to another.
  • 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
  • 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
  • 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,
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • 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
  • 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
  • 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
  • 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
  • Law enforcement officer: includes a sheriff, sheriff's deputy, and, only for purposes of the enhancement of a crime, a deputy jailer. See Tennessee Code 39-11-106
  • 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
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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
  • 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
  • Marijuana: means all parts of the plant cannabis, whether growing or not. See Tennessee Code 39-17-402
  • Minor: means any person under eighteen (18) years of age. See Tennessee Code 39-11-106
  • Month: means a calendar month. See Tennessee Code 1-3-105
  • Oath: includes affirmation. See Tennessee Code 1-3-105
  • Oath: A promise to tell the truth.
  • 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
  • Officer or employee: includes former officers and employees. See Tennessee Code 67-1-1701
  • 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
  • Oversight: Committee review of the activities of a Federal agency or program.
  • 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
  • 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 every individual, firm, association, joint-stock company, syndicate, partnership, corporation, or state or federal agency. See Tennessee Code 67-1-1701
  • 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
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See Tennessee Code 1-3-105
  • Personal property: All property that is not real property.
  • 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
  • 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
  • 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.
  • 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.
  • Poppy straw: means all parts, except the seeds, of the opium poppy after mowing. See Tennessee Code 39-17-402
  • 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.
  • 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.
  • Production: includes the manufacturing, planting, cultivating, growing or harvesting of a controlled substance. See Tennessee Code 39-17-402
  • 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
  • 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
  • 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
  • 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
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • 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
  • 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
  • Serious bodily injury: means bodily injury that involves:
    (A) A substantial risk of death. See Tennessee Code 39-11-106
  • 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
  • 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.
  • sex: means a person's immutable biological sex as determined by anatomy and genetics existing at the time of birth and evidence of a person's biological sex. See Tennessee Code 1-3-105
  • 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
  • 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
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • 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 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
  • Testify: Answer questions in court.
  • 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.
  • 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
  • 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 of local government: means any county enumerated in §. See Tennessee Code 67-1-1701
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.