Terms Used In Tennessee Code > Title 67 > Chapter 4 > Part 32 - Surcharge

• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2004
• 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.
• Department: means the department of revenue. See Tennessee Code 67-4-2004
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• 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
• Month: means a calendar month. See Tennessee Code 1-3-105
• Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
• 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.
• Property: includes both personal and real property. See Tennessee Code 1-3-105
• 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
• Sales: means all gross receipts of the taxpayer not allocated under this part. See Tennessee Code 67-4-2004
• 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
• Surcharge: means a tax, or combination of taxes, levied by a local government pursuant to this part. See Tennessee Code 67-4-3201
• 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
• Transit improvement program: means a program consisting of specified public transit system projects and services. See Tennessee Code 67-4-3201
• written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105