Part 1 General Provisions 26-1-101 – 26-1-111
Part 2 Time for Issuance 26-1-201 – 26-1-207
Part 3 Endorsement and Docketing 26-1-301 – 26-1-304
Part 4 Return 26-1-401 – 26-1-402

Terms Used In Tennessee Code > Title 26 > Chapter 1 - Issuance and Return in General

  • Account owner: means an individual, association, corporation, trust, charitable organization, or other such entity that establishes an educational investment trust account pursuant to this part or that is otherwise listed as the owner of an education investment trust account. See Tennessee Code 49-7-802
  • 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.
  • Agency contract: means an agreement in which a student athlete authorizes a person to negotiate or solicit on behalf of the athlete a professional-sports-services contract or endorsement contract. See Tennessee Code 49-7-2102
  • Agent: means any person representing a postsecondary educational institution for payment, who solicits in any form and enrolls, or seeks to enroll, a student for education offered by an authorized institution, or offers to award educational credentials, for remuneration, on behalf of any such institution. See Tennessee Code 49-7-2003
  • 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
  • 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.
  • 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.
  • 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.
  • Assisted-care living facility: means a facility, building, establishment, complex or distinct part thereof that accepts primarily aged persons for domiciliary care and services as described in this section. See Tennessee Code 68-11-201
  • Athletic director: means the individual responsible for administering the overall athletic program of an educational institution or, if an educational institution has separately administered athletic programs for male students and female students, the athletic program for males or the athletic program for females, as appropriate. See Tennessee Code 49-7-2102
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Authorization: means approval of a postsecondary educational institution by the commission for the institution to engage in activities or operations otherwise prohibited by §. See Tennessee Code 49-7-2003
  • 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
  • beneficiary: means an individual designated under a tuition contract as the individual entitled to apply tuition units purchased under the contract to the payment of that individual's undergraduate, graduate and professional tuition, and other educational costs. See Tennessee Code 49-7-802
  • Bequeath: To gift property by will.
  • Birthing center: means any institution, facility, place or building devoted exclusively or primarily to the provision of routine delivery services and postpartum care for mothers and their newborn infants. See Tennessee Code 68-11-201
  • Board: means the board of trustees of the college savings trust fund program described in this part. See Tennessee Code 49-7-802
  • Certified athlete agent: means an athlete agent registered under this part who is certified to be an athlete agent in a particular sport by a national association that promotes or regulates intercollegiate athletics and establishes eligibility standards for participation by a student athlete in that sport. See Tennessee Code 49-7-2102
  • Code: means §. See Tennessee Code 49-7-802
  • 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
  • College: means :
    (A) A unit of a university offering specialized degrees. See Tennessee Code 49-7-2003
  • Commission: means the Tennessee higher education commission. See Tennessee Code 49-7-1503
  • Commission: means the Tennessee higher education commission. See Tennessee Code 49-7-2003
  • Commission: means the Commission on Interstate Registration of Athlete Agents. See Tennessee Code 49-7-2102
  • 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.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Complaint: means a complaint or grievance against a Tennessee SARA institution filed by a non-Tennessee student residing in a member state other than Tennessee and whose complaint is relative to a distance education course or program offered by a Tennessee SARA institution. See Tennessee Code 49-7-1503
  • Confucius Institute: means a Confucius Institute or Chinese Language Partner Network operated by the Office of Chinese Language Council International, also known as Hanban, which is affiliated with the ministry of education of the People's Republic of China. See Tennessee Code 49-7-1802
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Contract: means an agreement for the acquisition by purchase, lease, or barter of property or services between a foreign source and an institution, for the direct benefit or use of either of the parties. See Tennessee Code 49-7-1802
  • Contributor: means one (1) or more individuals, associations, corporations, trusts, charitable organizations, or other such entities that contributes money or makes a payment to an educational investment trust account established pursuant to this part. See Tennessee Code 49-7-802
  • Conviction: A judgement of guilt against a criminal defendant.
  • 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.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the department of health. See Tennessee Code 68-11-201
  • Docket: A log containing brief entries of court proceedings.
  • Donor: The person who makes a gift.
  • Educational credentials: means degrees, diplomas, certificates, transcripts, reports, documents, or letters of designation, marks, appellations, series of letters, numbers or words which signify, purport or are generally taken to signify enrollment, attendance, progress or satisfactory completion of the requirements or prerequisites for education at a postsecondary educational institution. See Tennessee Code 49-7-2003
  • Educational institution: includes a public or private elementary school, secondary school, technical or vocational school, community college, college, and university. See Tennessee Code 49-7-2102
  • Educational investment plan: means a plan that permits an account owner to establish an educational investment trust account and one (1) or more contributors to make contributions to an educational investment trust account that is intended to be applied to an account beneficiary's qualified higher education expenses. See Tennessee Code 49-7-802
  • Educational investment trust account: means an account that is established by an account owner intended to be applied to an account beneficiary's qualified higher education expenses. See Tennessee Code 49-7-802
  • Educational services plan: means a plan that permits individuals, associations, corporations, trusts or other organized entities to purchase a tuition unit or units under a tuition contract entered into between a purchaser and the board on behalf of a designated beneficiary that entitles the beneficiary to apply such units to the payment of that beneficiary's undergraduate, graduate and professional tuition, and other educational costs. See Tennessee Code 49-7-802
  • Endorsement contract: means an agreement under which a student athlete is employed or receives consideration to use on behalf of the other party any value that the athlete may have because of publicity, reputation, following, or fame obtained because of athletic ability or performance. See Tennessee Code 49-7-2102
  • Enrolled: means registered for courses and attending athletic practice or class. See Tennessee Code 49-7-2102
  • Entity: includes , but is not limited to, any company, firm, society, association, partnership, corporation and trust. See Tennessee Code 49-7-2003
  • 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
  • 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.
  • Facility: means any institution, place or building providing health care services that is required to be licensed under this chapter. See Tennessee Code 68-11-201
  • faculty: shall include tenured and non-tenured professors, adjunct professors, visiting professors, lecturers, graduate student instructors, and those in comparable positions, however titled. See Tennessee Code 49-7-2404
  • faculty member: means any person, whether or not the person is compensated by a public institution of higher education, and regardless of political affiliation, who is tasked with providing scholarship, academic research, or teaching. See Tennessee Code 49-7-2404
  • 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.
  • 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.
  • Forbearance: A means of handling a delinquent loan. A
  • 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
  • Foreign source: means :
    (A) A foreign government, including an agency of a foreign government. See Tennessee Code 49-7-1802
  • Free speech: means speech, expression, or assemblies protected by the First Amendment to the United States Constitution or the Constitution of Tennessee, Article I, §. See Tennessee Code 49-7-2404
  • fund: means the tuition guaranty fund created by §. See Tennessee Code 49-7-2003
  • 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
  • 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.
  • Gift: includes a gift of money or property. See Tennessee Code 49-7-1802
  • 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.
  • Home for the aged: means a home represented and held out to the general public as a home which accepts primarily aged persons for relatively permanent, domiciliary care. See Tennessee Code 68-11-201
  • Hospital: means any institution, place, building or agency represented and held out to the general public as ready, willing and able to furnish care, accommodations, facilities and equipment for the use, in connection with the services of a physician or dentist, of one (1) or more nonrelated persons who may be suffering from deformity, injury or disease or from any other condition for which nursing, medical or surgical services would be appropriate for care, diagnosis or treatment. See Tennessee Code 68-11-201
  • 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
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Institution: means an accredited postsecondary degree-granting school, college, university, or other organization. See Tennessee Code 49-7-1503
  • Institution: means any public institution of higher education located within this state. See Tennessee Code 49-7-1702
  • Institution: means a public institution of higher education in this state. See Tennessee Code 49-7-1802
  • Institution: means an institution of public higher education in this state. See Tennessee Code 49-7-2404
  • Institution of higher education: means any four-year college or university, whether public or private, located in this state. See Tennessee Code 49-7-1102
  • Institution of higher education: includes any college, community college or university, including the state colleges of applied technology, whether public or private, that is required to submit a copy of the statistics of certain criminal offenses to the secretary of education under Tennessee Code 49-7-2202
  • Intercollegiate sport: means a sport played at the collegiate level for which eligibility requirements for participation by a student athlete are established by a national association that promotes or regulates collegiate athletics. See Tennessee Code 49-7-2102
  • Interscholastic sport: means a sport played between educational institutions that are not community colleges, colleges, or universities. See Tennessee Code 49-7-2102
  • Irrevocable trust: A trust arrangement that cannot be revoked, rescinded, or repealed by the grantor.
  • 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.
  • Lands: includes lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Tennessee Code 1-3-105
  • 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.
  • 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
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Member state: means a United States state, territory, or district currently approved to participate in the state authorization reciprocity agreement. See Tennessee Code 49-7-1503
  • Military-affiliated: means active-duty military personnel, reservists, members of the national guard, and reserve officer training corps program cadets. See Tennessee Code 49-7-1303
  • Minor: means any person who has not attained eighteen (18) years of age. See Tennessee Code 1-3-105
  • 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.
  • NC-SARA: means the National Council for State Authorization Reciprocity Agreements. See Tennessee Code 49-7-1503
  • Nursing home: means any institution, place, building or agency represented and held out to the general public for the express or implied purpose of providing care for one (1) or more nonrelated persons who are not acutely ill, but who do require skilled nursing care and related medical services. See Tennessee Code 68-11-201
  • Oath: includes affirmation. See Tennessee Code 1-3-105
  • Oath: A promise to tell the truth.
  • 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.
  • Optional expedited authorization: means the alternative optional authorization available under this part to accredited postsecondary educational institutions. See Tennessee Code 49-7-2003
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Parent: means a parent of a student, and includes a natural parent, a guardian, or an individual acting as a parent in the absence of a parent or a guardian, who is paying or has paid any part of the tuition and fees of a student for the current academic year, as defined by the institution of higher education. See Tennessee Code 49-7-1102
  • 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.
  • Patient: includes , but is not limited to, any person who is suffering from an acute or chronic illness or injury or who is crippled, convalescent or infirm, or who is in need of obstetrical, surgical, medical, nursing or supervisory care. See Tennessee Code 68-11-201
  • Person: means any individual, partnership, association, corporation, other business entity, state or local governmental agencies and entities, and federal agencies and entities to the extent permitted by federal law. See Tennessee Code 68-11-201
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Person: means an individual. See Tennessee Code 49-7-2102
  • 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
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • 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.
  • Portal agency: means the single agency designated by Tennessee to serve as the interstate point of contact for SARA questions, complaints, and other communications. See Tennessee Code 49-7-1503
  • Postsecondary educational institution: includes , but is not limited to, a school, college, university, or other type of entity offering educational credentials, instruction, educational services, or other activities as described in §. See Tennessee Code 49-7-2003
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Program: means the college savings trust fund program created in this part. See Tennessee Code 49-7-802
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • Purchaser: means an individual, association, corporation, trust, charitable organization or other such entity that enters into a tuition contract under this part for the purchase of a tuition unit or units on behalf of a beneficiary relative to the educational services plan. See Tennessee Code 49-7-802
  • Quorum: The number of legislators that must be present to do business.
  • Race or sex scapegoating: means assigning fault, blame, or bias to a race or sex, or to members of a race or sex, because of their race or sex, and includes any claim that, consciously or subconsciously, and by virtue of a person's race or sex, members of a race are inherently racist or inclined to oppress others, or that members of a sex are inherently sexist or inclined to oppress others. See Tennessee Code 49-7-1902
  • Race or sex stereotyping: means ascribing character traits, values, moral and ethical codes, privileges, status, or beliefs to a race or sex, or to an individual because of his or her race or sex. See Tennessee Code 49-7-1902
  • 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 49-7-2102
  • Redemption value: means the cash value of the educational investment trust account attributable to the sum of the principal invested, the interest earned or losses incurred in the principal, less any fees imposed by rule of the board. See Tennessee Code 49-7-802
  • Refund recipient: means the person designated in a tuition contract by the purchaser as the person entitled to terminate the tuition contract and to receive refunds arising out of the contract pursuant to §. See Tennessee Code 49-7-802
  • Registration: means registration as an athlete agent under this part. See Tennessee Code 49-7-2102
  • 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.
  • SARA: means the agreement overseen by the National Council for SARA and administered by the Southern Regional Education Board. See Tennessee Code 49-7-1503
  • 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
  • Service of process: The service of writs or summonses to the appropriate party.
  • 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 misconduct: means a violation of an institution's disciplinary policies concerning sexual assault, dating violence, domestic violence, or stalking. See Tennessee Code 49-7-1702
  • Sign: means , with present intent to authenticate or adopt a record:
    (A) To execute or adopt a tangible symbol. See Tennessee Code 49-7-2102
  • 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
  • solicit: means attempt to influence the choice of an athlete agent by a student athlete or, if the athlete is a minor, a parent or guardian of the athlete. See Tennessee Code 49-7-2102
  • SREB: means the Southern Regional Education Board. See Tennessee Code 49-7-1503
  • 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 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 49-7-2102
  • Statute: A law passed by a legislature.
  • Student: means any full-time or part-time student, twenty (20) years of age or younger, enrolled in courses at an institution of higher education, who physically attends class on the property of the institution and whose tuition and fees are being paid, even if only in part, by the student's parent. See Tennessee Code 49-7-1102
  • Student: means :
    (A) An individual currently enrolled in a course of study at the institution. See Tennessee Code 49-7-2404
  • Student athlete: means an individual who is eligible to attend an educational institution and engages in, is eligible to engage in, or may be eligible in the future to engage in, any interscholastic or intercollegiate sport. See Tennessee Code 49-7-2102
  • Student disciplinary proceeding: means a hearing, proceeding, or any other non-law enforcement process other than an investigation that is used by an institution to determine whether sexual misconduct occurred or impose a sanction with respect to sexual misconduct, including a contested case hearing conducted under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. See Tennessee Code 49-7-1702
  • Student housing: means all residence halls and sorority and fraternity residences owned or under the control of the institution of higher education. See Tennessee Code 49-7-2202
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • 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.
  • Tennessee SARA institution: means an institution approved by the commission for participation in SARA. See Tennessee Code 49-7-1503
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • THEC: means the Tennessee higher education commission. See Tennessee Code 49-7-1303
  • To grant: includes awarding, selling, conferring, bestowing or giving. See Tennessee Code 49-7-2003
  • To offer: includes , in addition to its usual meanings, advertising, publicizing, soliciting or encouraging any person, directly or indirectly, in any form to perform the act described. See Tennessee Code 49-7-2003
  • Training: includes seminars, workshops, trainings, and orientations. See Tennessee Code 49-7-1902
  • 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.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trust fund: means the educational investment trust fund or the educational services trust fund established pursuant to §. See Tennessee Code 49-7-802
  • Trustee: A person or institution holding and administering property in trust.
  • Tuition: means the charges imposed to attend an institution of higher education as an undergraduate, graduate or professional student and all fees required as a condition of enrollment as determined by the board. See Tennessee Code 49-7-802
  • Tuition contract: means a contract entered into under this part by the board and a purchaser to provide for the payment of tuition and other educational costs, through either the educational savings plan or the educational services plan. See Tennessee Code 49-7-802
  • Tuition unit: means a unit of the educational services plan purchased under §. See Tennessee Code 49-7-802
  • 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
  • United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Venue: The geographical location in which a case is tried.
  • Veteran: means a former member of the armed forces of the United States, or a former or current member of a reserve or Tennessee national guard unit who was called into active military service of the United States, as defined in §. See Tennessee Code 49-7-1303
  • VETS campus: means a campus of a public or private nonprofit institution of higher education that has demonstrated educational support for veterans and has been designated by THEC under this part as a campus supportive of veterans. See Tennessee Code 49-7-1303
  • Weighted average tuition: means the tuition cost resulting from the following calculation:
    (A) Add the products of the annual undergraduate tuition at each Tennessee four-year public university multiplied by that institution's total number of undergraduate full-time equivalent students. See Tennessee Code 49-7-802
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • 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