Tennessee Code 35-13-112 – Trust in violation of state or federal law
Current as of: 2023 | Check for updates
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Terms Used In Tennessee Code 35-13-112
- Attorney general and reporter: means the attorney general and reporter of Tennessee or the attorney general and reporter's designee. See Tennessee Code 35-13-102
- charitable: as used in this chapter , unless expressly indicated not to be charitable by the context in which they are used. See Tennessee Code 35-13-102
- Internal Revenue Code: means the Internal Revenue Code of 1986 (U. See Tennessee Code 35-13-102
- Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
- 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).
- 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
- Trustee: A person or institution holding and administering property in trust.
- written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
If the department of revenue makes a written determination that the operation of a charitable trust violates § 35-9-101 or if the Internal Revenue Service makes such a written determination with respect to the corresponding provisions of the Internal Revenue Code (U.S.C. title 26), and provides the written determination to the trustee, the trustee shall furnish a copy of the determination to the attorney general and reporter, and any other person may notify the attorney general and reporter of the determination. The attorney general and reporter may take any action that is deemed necessary to protect the interest of the people of the state.