Terms Used In Tennessee Code > Title 36 > Chapter 5 > Part 31 - Enforcement Without Transfer of Jurisdiction

• Age of majority: means eighteen (18) years of age or older. See Tennessee Code 1-3-105
• Allegation: something that someone says happened.
• 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.
• Appraisal: A determination of property value.
• Articles of conversion: means articles under §. See Tennessee Code 61-3-1101
• Articles of merger: means articles under §. See Tennessee Code 61-3-1101
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Attest: means providing the following services:
  (A) Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS). See Tennessee Code 62-1-103
• 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}
• Bequest: Property gifted by will.
• Board: means the state board of accountancy established under §. See Tennessee Code 62-1-103
• Certificate: means a certificate as certified public accountant issued under §. See Tennessee Code 62-1-103
• Child: means an individual, whether over or under the age of majority, who is or is alleged to be owed a duty of support by the individual's parent or who is or is alleged to be the beneficiary of a support order directed to the parent. See Tennessee Code 36-5-2101
• Clerk: means the clerk of the original or registering court, or the clerk of any court who has been designated by either of those courts to collect support payments for such court. See Tennessee Code 36-5-3102
• Client: means a person or entity that agrees to receive any professional service from a licensee. See Tennessee Code 62-1-103
• 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
• 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.
• Contract: A legal written agreement that becomes binding when signed.
• Conversion: means a transaction authorized by §. See Tennessee Code 61-3-1101
• Converted entity: means the converting entity as the converting entity continues in existence after a conversion. See Tennessee Code 61-3-1101
• Converting entity: means the domestic entity that approves a plan of conversion pursuant to §. See Tennessee Code 61-3-1101
• 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.
• Court: means a juvenile, circuit, or chancery court or other court of this state with jurisdiction to enter support or custody orders. See Tennessee Code 36-5-3102
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Decedent: A deceased person.
• Department: means the department of human services or its contractor. See Tennessee Code 36-5-3102
• Dependent: A person dependent for support upon another.
• Devise: To gift property by will.
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Distributional interest: means the right under an unincorporated entity's organic law and organic rules to receive distributions from the entity. See Tennessee Code 61-3-1101
• 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}
• 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.
• 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.
• Fraud: Intentional deception resulting in injury to another.
• General partner: means a person that:
  (A) Has become a general partner under §. See Tennessee Code 61-3-101
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Governance interest: means a right under the organic law or organic rules of an unincorporated entity, other than as a governor, agent, assignee, or proxy, to:
  (A) Receive or demand access to information concerning, or the books and records of, the entity. See Tennessee Code 61-3-1101
• Governor: means :
  (A) A director of a business corporation. See Tennessee Code 61-3-1101
• Income: includes earnings or other periodic entitlements to money from any source and any other property subject to withholding for support under the law of this state. See Tennessee Code 36-5-2101
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Interest: means :
  (A) A share in a business corporation. See Tennessee Code 61-3-1101
• Interest holder: means :
  (A) A shareholder of a business corporation. See Tennessee Code 61-3-1101
• Interest holder liability: means :
  (A) Personal liability for a liability of an entity that is imposed on a person:

  (i) Solely by reason of the status of the person as an interest holder. See Tennessee Code 61-3-1101
• Issuing court: means the court that entered the order sought to be enforced in the registering court. See Tennessee Code 36-5-3102
• 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.
• Jurisdiction of formation: means the jurisdiction whose laws govern the internal affairs of an entity. See Tennessee Code 61-3-101
• Law: includes decisional and statutory law and rules and regulations having the force of law. See Tennessee Code 36-5-2101
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• License: means a certificate issued under §. See Tennessee Code 62-1-103
• Licensee: means the holder of a license. See Tennessee Code 62-1-103
• Limited partner: means a person that:
  (A) Has become a limited partner under §. See Tennessee Code 61-3-101
• Manager: means a manager of a limited liability company. See Tennessee Code 62-1-103
• Member: means a member of a limited liability company. See Tennessee Code 62-1-103
• Merger: means a transaction authorized by §. See Tennessee Code 61-3-1101
• Merging entity: means an entity that is a party to a merger and exists immediately before the merger becomes effective. See Tennessee Code 61-3-1101
• Month: means a calendar month. See Tennessee Code 1-3-105
• Nonrequesting party: means the party against whom a registered order is sought to be enforced. See Tennessee Code 36-5-3102
• 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.
• Obligee: means an individual or agency to whom a support obligation is owed by an obligor. See Tennessee Code 36-5-3102
• Obligor: means an individual against whom a support order has been entered. See Tennessee Code 36-5-3102
• Organic law: means the law of an entity's jurisdiction of formation governing the internal affairs of the entity. See Tennessee Code 61-3-1101
• Organic rules: means the public organic record and private organic rules of an entity. See Tennessee Code 61-3-1101
• PA firm: means a sole proprietorship, corporation, partnership or any other form of organization issued a permit under §. See Tennessee Code 62-1-103
• Partner: means a limited partner or general partner. See Tennessee Code 61-3-101
• 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.
• Peer review: means a study, appraisal or review of one (1) or more aspects of the professional work of a CPA firm that performs attest services by a qualified person or persons who hold certificates and who are not affiliated with the CPA firm being reviewed. See Tennessee Code 62-1-103
• Permit: means a permit to practice as a CPA firm issued under §. See Tennessee Code 62-1-103
• Person: means an individual, business corporation, nonprofit corporation, partnership, limited partnership, limited liability company, cooperative association, unincorporated nonprofit association, statutory trust, business trust, common-law business trust, estate, trust, association, joint venture, public corporation, government or governmental subdivision, agency, or instrumentality, or any other legal or commercial entity. See Tennessee Code 61-3-101
• 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 36-5-2101
• Person: includes a corporation, firm, company or association. 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
• Plan: means a plan of merger, plan of conversion, or plan of domestication. See Tennessee Code 61-3-1101
• Plan of conversion: means a plan under §. See Tennessee Code 61-3-1101
• Plan of merger: means a plan under §. See Tennessee Code 61-3-1101
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• Professional: means arising out of or related to the specialized knowledge or skills associated with CPAs. See Tennessee Code 62-1-103
• Property: means all property, whether real, personal, mixed, or tangible or intangible, or any right or interest in such property. See Tennessee Code 61-3-101
• Property: includes both personal and real property. See Tennessee Code 1-3-105
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Protected agreement: means :
  (A) A record evidencing indebtedness and any related agreement in effect on the date the entity becomes subject to this chapter pursuant to §. See Tennessee Code 61-3-1101
• Public accountant: means a person holding a registration issued under §. See Tennessee Code 62-1-103
• Quorum: The number of legislators that must be present to do business.
• 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 36-5-2101
• Record: when used as a noun, 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 61-3-101
• 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
• Registered agent: means an agent of a limited partnership or foreign limited partnership who is authorized to receive service of any process or notice required or permitted by law to be served on the partnership. See Tennessee Code 61-3-101
• Registered foreign entity: means a foreign entity that is registered to do business in this state pursuant to a record filed by the secretary of state. See Tennessee Code 61-3-1101
• Registering court: means the court in which a support order is registered for enforcement only. See Tennessee Code 36-5-3102
• Registration: means the registration issued to a public accountant under §. See Tennessee Code 62-1-103
• 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.
• Report: when used with reference to attest services, means an opinion, report or other form of language that states or implies assurance as to the reliability of any financial statements or assertion. See Tennessee Code 62-1-103
• 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
• review committee: means any person or persons carrying out, administering or overseeing peer review. See Tennessee Code 62-1-201
• Rule: means any rule, regulation or other written directive of general application duly adopted by the board in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. See Tennessee Code 62-1-103
• Service of process: The service of writs or summonses to the appropriate party.
• 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: 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 61-3-101
• 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 under the jurisdiction of the United States. See Tennessee Code 36-5-2101
• State: means any state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands and Guam, except that "this state" means the state of Tennessee. See Tennessee Code 62-1-103
• 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
• Statute: A law passed by a legislature.
• 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 equivalency: is a determination by the board of accountancy or its designee that the education, examination and experience requirements contained in the statutes and administrative rules of another jurisdiction are comparable to or exceed the education, examination and experience requirements contained in this chapter or that an individual CPA's education, examination and experience qualifications are comparable to or exceed the education, examination and experience requirements contained in this chapter. See Tennessee Code 62-1-103
• Support order: means a judgment, decree, order, decision, or directive, whether temporary, final, or subject to modification, issued in a state or foreign country for the benefit of a child, a spouse, or a former spouse, which provides for monetary support, health care, arrearages, retroactive support, or reimbursement for financial assistance provided to an individual obligee in place of child support. See Tennessee Code 36-5-2101
• Surviving entity: means the entity that continues in existence after or is created by a merger. See Tennessee Code 61-3-1101
• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Transfer: includes :
  (A) An assignment. See Tennessee Code 61-3-101
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• Trustee: A person or institution holding and administering property in trust.
• Type of entity: means a generic form of entity:
  (A) Recognized at common law. See Tennessee Code 61-3-1101
• United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
• Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
• 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