Terms Used In Tennessee Code > Title 39 > Chapter 17 - Offenses Against Public Health, Safety and Welfare

• Abandoned drycleaning facility: means any real property premises or individual leasehold space on which a drycleaning facility formerly operated. See Tennessee Code 68-217-102
• Acceptable form of identification: means :
  (A) A state-issued driver license. See Tennessee Code 39-17-1802
• account: means a trust or custodian established pursuant to a health savings account program exclusively to pay the qualified medical expenses of an eligible individual or the individual's dependents, but only if the written governing instrument creating the account meets the following requirements:
  (A) Except in the case of a rollover contribution, no contribution shall be accepted:

  (i) Unless it is in cash. See Tennessee Code 67-10-102
• Action: means any civil action or binding dispute resolution proceeding for damages or indemnity asserting a claim for damage to or loss of commercial property caused by an alleged construction defect, but does not include any civil action or arbitration proceeding asserting a claim for alleged personal injuries arising out of an alleged construction defect. See Tennessee Code 66-36-101
• Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
• Adjusted revenues: means , for each fantasy sports contest, the amount equal to the total entry fees collected from all participants entering the fantasy sports contest less winnings paid to participants in the contest, multiplied by the resident percentage. See Tennessee Code 67-4-902
• 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
• Administrator: means the administrator, or head by whatever name, of the United States environmental protection agency. See Tennessee Code 69-3-103
• Advertising agency: means a business, more than eighty percent (80%) of whose gross receipts in the previous taxable year were, or in the first taxable year are reasonably projected to be, from charges for advertising services. See Tennessee Code 67-6-102
• Advertising materials: means tangible personal property or its digital equivalent produced to advertise a product, service, idea, concept, issue, place or thing, including, but not limited to, brochures, catalogs and point-of-purchase materials, but not including preliminary artwork, and not including original sound recordings or video recordings produced by recording studios, television studios, video production studios or by or for advertising agencies, or masters produced from the original recordings, regardless of whether the original recordings or masters are produced in a tangible medium or a digital equivalent. See Tennessee Code 67-6-102
• Advertising services: means services rendered by an advertising agency to promote a product, service, idea, concept, issue, place or thing, including services rendered to design and produce advertising materials prior to the acceptance of the advertising materials for reproduction or publication, including, but not limited to:
  (i) Advice and counseling regarding marketing and advertising. See Tennessee Code 67-6-102
• Advisory council: means the Tennessee trauma care advisory council, formerly known as the trauma task force. See Tennessee Code 68-59-102
• Aerial passenger tramways: means recreational transportation of passengers on devices that are usually referred to by the following names:
  (A)Reversible Aerial Tramways. See Tennessee Code 68-121-101
• 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.
• Affiliate: means any entity:
  (i) In which the taxpayer, directly or indirectly, has more than fifty percent (50%) ownership interest. See Tennessee Code 67-4-2004
• Affiliate: means any entity:
  (i) In which the taxpayer, directly or indirectly, has more than fifty percent (50%) ownership interest. See Tennessee Code 67-4-2004
• Affiliated business entity: means a business entity:
  (A) In which the taxpayer, directly or indirectly, has more than fifty percent (50%) ownership interest. See Tennessee Code 67-4-702
• Affiliated group: means :
  (i) A taxpayer that, standing alone, is subject to the Tennessee franchise tax. See Tennessee Code 67-4-2004
• Affiliated group: means :
  (i) A taxpayer that, standing alone, is subject to the Tennessee franchise tax. See Tennessee Code 67-4-2004
• Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
• Age-restricted venue: means a legal establishment that affirmatively restricts access to its buildings or facilities at all times to persons who are twenty-one (21) years of age or older by requiring each person who attempts to gain entry to those buildings or facilities to submit for inspection an acceptable form of identification for the express purpose of determining if the person is twenty-one (21) years of age or older. See Tennessee Code 39-17-1802
• 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
• Agent: means a person:
  (A) Authorized to act for and on behalf of the landlord for the acceptance of service of process and for receipt of notices and demands or who becomes an agent pursuant to §. See Tennessee Code 68-111-101
• agreement: means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures' special task force on state and local taxation of telecommunications and electronic commerce and adopted by the executive committee of the national conference of state legislatures. See Tennessee Code 67-6-802
• Agricultural land: means land that meets the minimum size requirements specified in subdivision (1)(B) and that either:
  (i) Constitutes a farm unit engaged in the production or growing of agricultural products. See Tennessee Code 67-5-1004
• Agricultural purposes: means operating tractors or other farm equipment used exclusively, whether for hire or not, in plowing, planting, harvesting, raising or processing of farm products at a farm, nursery or greenhouse. See Tennessee Code 67-3-103
• Airblast: means the airborne shock wave generated by a blast and traveling through the atmosphere. See Tennessee Code 68-105-102
• Alcoholic beverages: means beverages that are suitable for human consumption and contain one-half of one percent (0. See Tennessee Code 67-6-102
• Alteration: means any change or addition to the equipment other than ordinary repairs or replacement. See Tennessee Code 68-121-101
• Alternative fuel: includes all forms of fuel commonly known as butane, propane, or compressed natural gas. See Tennessee Code 67-3-103
• Alternative fuels tax: means the per gallon tax on liquified gas and compressed natural gas imposed by part 11 of this chapter. See Tennessee Code 67-3-1201
• 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.
• Amortization: Paying off a loan by regular installments.
• Amusement device: includes , but is not limited to, roller coasters, Ferris wheels, merry-go-rounds, glasshouses, and walk-through dark houses. See Tennessee Code 68-121-101
• Analytic testing: means that phase of medical laboratory testing, as defined by the board, that can impact the reliability of the results reported. See Tennessee Code 68-29-103
• Anatomical gift: means a donation of all or part of a human body to take effect after the donor's death for the purpose of transplantation, therapy, research, or education. See Tennessee Code 68-31-101
• Ancillary services: means services that are associated with, or incidental to, the provision of telecommunications services, including, but not limited to, detailed telecommunications billing service, directory assistance service, vertical service, and voice mail service. See Tennessee Code 67-6-102
• Animal feeding operation: means a lot or facility, other than an aquatic animal production facility, where the following conditions are met:
  (A) Animals, other than aquatic animals, have been, are, or will be stabled or confined and fed or maintained for a total of forty-five (45) days or more in any twelve-month period. See Tennessee Code 69-3-103
• Annual event: means an event:
  (A) Authorized by a two-thirds (2/3) vote of all members elected to each house of the general assembly. See Tennessee Code 39-17-601
• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Antique coin machine: means a gambling device or record that is at least twenty-five (25) years old and that is operated, played, worked, manipulated, or used by inserting or depositing a coin, slug, token, or thing of value to play a game, see pictures, hear music, or provide any other form of entertainment and includes, but is not limited to, antique slot machines, antique gambling devices, or antique gaming machines. See Tennessee Code 39-17-501
• Antique firearm: means :
  (A) Any firearm, including any firearm with a matchlock, flintlock, percussion cap, or similar type of ignition system, manufactured in or before the year 1898. See Tennessee Code 39-11-106
• 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.
• Appraisal: A determination of property value.
• Arrest: Taking physical custody of a person by lawful authority.
• Assembly: means a gathering of five thousand (5,000) or more people that is conducted or can reasonably be expected to be conducted for eighteen (18) or more hours continuously, whether on public or private property. See Tennessee Code 68-112-102
• Association: means a nonprofit, mandatory membership organization comprised of owners of homes, condominiums, cooperatives, manufactured homes, or any interest in real property, created pursuant to a declaration, covenant, or other applicable law. See Tennessee Code 66-37-102
• ATF: means the bureau of alcohol, tobacco, firearms, and explosives of the United States department of justice. See Tennessee Code 68-105-102
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Authorization: means an uncancelled diesel tax prepaid user authorization issued by the commissioner. See Tennessee Code 67-3-1302
• Auxiliary aids and services: means :
  (A) Qualified interpreters or other effective methods of making aurally delivered materials available to individuals with hearing impairments. See Tennessee Code 68-31-101
• Average occupational wage: means the average wage for all industries as reported by the department of labor and workforce development in the most recent annual quarterly census of employment and wages super sector data for the state, aggregate of all ownerships. See Tennessee Code 67-4-2004
• 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.
• Bailiff: a court officer who enforces the rules of behavior in courtrooms.
• 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}
• Benefit: means anything reasonably regarded as economic gain, enhancement or advantage, including benefit to any other person in whose welfare the beneficiary is interested. See Tennessee Code 39-11-106
• bidis: means a product containing tobacco that is wrapped in temburni leaf (dispyros melanoxylon) or tendu leaf (diospyros exculpra), or any other product that is offered to, or purchased by, consumers as beedies or bidis. See Tennessee Code 39-17-1503
• Blast: means the act of detonating explosive materials joined by a shared initiation system and a single firing device. See Tennessee Code 68-105-102
• Blaster: means a person qualified by reason of training, knowledge, experience and registration to fire or detonate explosives in blasting operations. See Tennessee Code 68-105-102
• Blasting operation: means the use of explosives in the blasting of stone, rock, ore or any other natural formation, or in any construction or demolition work. See Tennessee Code 68-105-102
• Blended fuel: means a mixture composed of gasoline or diesel fuel and another liquid, other than a minimal amount of a product such as carburetor detergent or oxidation inhibitor, that can be used as a fuel in a highway vehicle. See Tennessee Code 67-3-103
• Blender: means any person that produces blended motor fuel outside the bulk transfer/terminal system. See Tennessee Code 67-3-103
• Blending: means the mixing of one (1) or more petroleum products, with or without another product, regardless of the original character of the product blended, if the product obtained by the blending is capable of use or otherwise sold for use in the generation of power to propel a motor vehicle, an airplane, a motorboat, or other mechanical contrivance. See Tennessee Code 67-3-103
• Board: means the medical laboratory board, created by §. See Tennessee Code 68-29-103
• Board: means the board of water quality, oil and gas, created in §. See Tennessee Code 69-3-103
• Board: means the elevator and amusement device safety board, created in §. See Tennessee Code 68-121-101
• Boat: means any vessel or watercraft moved by oars, paddles, sails or other power mechanism, inboard or outboard, or any vessel or structure floating upon the water whether or not capable of self-locomotion, including, but not limited to, houseboats, barges, docks, and similar floating objects. See Tennessee Code 69-3-103
• 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
• Bona fide coin-operated amusement machine: means any coin or token operated game, machine or device that, as a result of depositing a coin, token or other object, automatically or by or through some mechanical or electronic operation involving skill, chance, or a combination thereof, affords music, amusement, or entertainment of some character without vending any merchandise. See Tennessee Code 67-4-2203
• Bonded importer: means a person with a valid bonded importer's license under §. See Tennessee Code 67-3-103
• Bonds: means bonds or interim certificates issued pending preparation or delivery of definitive bonds of a local government issued pursuant to this chapter. See Tennessee Code 9-21-105
• Brand family: means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, "menthol" "lights" "kings" and "100s" and includes any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes. See Tennessee Code 67-4-2601
• Building: means any structure built for the support, shelter, or enclosure of persons, chattels, or movable property of any kind, including a mobile home. See Tennessee Code 67-4-2903
• Building permit: means a permit for development issued in the county, whether by a county, metropolitan or municipal government. See Tennessee Code 67-4-2903
• Bulk end user: means a person who receives into the person's own storage facilities, for the person's own consumption, transport lots of taxable motor fuel. See Tennessee Code 67-3-103
• Bulk plant: means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack. See Tennessee Code 67-3-103
• Bulk transfer: means any transfer of a petroleum product within the bulk transfer/terminal system from one location to another by pipeline or marine delivery. See Tennessee Code 67-3-103
• 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
• Business: includes any activity engaged in by any person, or caused to be engaged in by the person, with the object of gain, benefit, or advantage, either direct or indirect. See Tennessee Code 67-4-3002
• Business: includes any activity engaged in by any person, or caused to be engaged in by the person, with the object of gain, benefit, or advantage, either direct or indirect. See Tennessee Code 67-4-702
• Business: includes occasional and isolated sales or transactions of aircraft, vessels, or motor vehicles between corporations and their members or stockholders and also includes such transactions caused by the merger, consolidation, or reorganization of corporations. See Tennessee Code 67-6-102
• Business of a financial institution: means :
  (i) The business that a regulated financial corporation may be authorized to do under state or federal law or the business that its subsidiary is authorized to do by the proper regulatory authorities. See Tennessee Code 67-4-2004
• Business of a financial institution: means :
  (i) The business that a regulated financial corporation may be authorized to do under state or federal law or the business that its subsidiary is authorized to do by the proper regulatory authorities. See Tennessee Code 67-4-2004
• Business owner or business operator: means an owner or operator of a business where one (1) or more bona fide coin-operated amusement machines are available for commercial use and play by the public. See Tennessee Code 67-4-2203
• Campus affiliate: means any person within the footprint of a project site, as determined by the commissioner of revenue, that directly or indirectly owns a material interest in a person that qualifies for, or controls, is owned or controlled by, or under common control with a person that qualifies for the credits provided in §. See Tennessee Code 67-4-2004
• Candy: means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. See Tennessee Code 67-6-102
• Capital improvement program: means a proposed schedule of future capital projects, listed in order of construction priority, together with cost estimates and the anticipated means of financing each project requiring the expenditure of public funds, over and above the annual local government operating expenses, for the purchase, construction, or replacement of physical assets. See Tennessee Code 67-4-2903
• Capital provider: means a private third-party entity, including its designee, successor, and assigns, that makes or funds C-PACER financing, including refinancing, under this chapter. See Tennessee Code 68-205-102
• captive REIT: means an entity with an election in effect under §. See Tennessee Code 67-4-2004
• captive REIT: means an entity with an election in effect under §. See Tennessee Code 67-4-2004
• Cat: means all domesticated members of the feline family. See Tennessee Code 68-8-102
• Certain unfunded other post-employment benefits: means nonpension benefits paid on behalf of former employees of any local government having a population in excess of one hundred fifty thousand (150,000), according to the 2000 federal census or any subsequent federal census, or the former employees' beneficiaries after separation from service. See Tennessee Code 9-21-105
• Certain unfunded pension obligations: means pension benefits for past service of employees of a local government whose employment results from the local government's assumption of governmental responsibilities of another local government. See Tennessee Code 9-21-105
• Certified automated system: means software certified under the Streamlined Sales and Use Tax Agreement (SSUTA) to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. See Tennessee Code 67-6-102
• Certified green energy production facility: means :
  (A) A facility certified by the department of environment and conservation as producing or storing electricity using clean energy technology. See Tennessee Code 67-4-2004
• Certified service provider: means an agent certified under the Streamlined Sales and Use Tax Agreement to perform all of the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases. See Tennessee Code 67-6-102
• Chambers: A judge's office.
• Charge: means a quantity of explosives that is to be detonated within a segregated position in the blast design. See Tennessee Code 68-105-102
• Child: means any person under eighteen (18) years of age. See Tennessee Code 68-106-101
• Children: means individuals who have not attained eighteen (18) years of age. See Tennessee Code 39-17-1603
• Cigarette: includes any cigarette produced by a cigarette rolling machine at a retail establishment. See Tennessee Code 67-4-1001
• Cigarette rolling machine: means a machine at a retail establishment that enables any person to process at that establishment tobacco or any product that is made or derived from tobacco into a roll or tube. See Tennessee Code 67-4-1001
• Cigarette rolling machine operator: means a person that purchases or leases for use, or controls, possesses or maintains, a cigarette rolling machine at a retail establishment that enables any person to process at that establishment tobacco or any product that is made or derived from tobacco into a roll or tube. See Tennessee Code 67-4-1001
• cigarettes: means and includes all rolled, shredded, or cut tobacco, or any substitute therefor, wrapped in paper, or substitute therefor, and all rolled, shredded or cut tobacco, or any substitute therefor, wrapped in homogenized tobacco wrapper, and being within customary cigarette sizes and marketed in cigarette type packages. See Tennessee Code 67-4-1001
• cigars: includes any roll of tobacco, for smoking, irrespective of the tobacco being flavored or adulterated, or mixed with other ingredients, where such a roll has a wrapper made chiefly of tobacco, except "cigar" or "cigars" does not include rolls of tobacco for smoking defined in this section as "cigarettes". See Tennessee Code 67-4-1001
• Claimant: means an owner, including a subsequent purchaser, tenant, or association, who asserts a claim against a prime contractor, remote contractor, or design professional concerning a construction defect. See Tennessee Code 66-36-101
• Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
• Clothing: means all human wearing apparel suitable for general use. See Tennessee Code 67-6-102
• Club: means any instrument that is specially designed, made or adapted for the purpose of inflicting serious bodily injury or death by striking a person with the instrument. See Tennessee Code 39-17-1301
• coal products: means coal ore and any other substance that might be severed from the earth by the process of producing salable coal, by whatever method of severance used. See Tennessee Code 67-7-101
• 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
• Coercion: means a threat, however communicated, to:
  (A) Commit any offense. See Tennessee Code 39-11-106
• Collection station: means any place or entity that has as its primary purpose either the collection of specimens directly from patients or the bringing together of specimens after collection for the purpose of referral to a medical laboratory where testing is performed. See Tennessee Code 68-29-103
• Collector: includes any person entrusted with the collection of public revenue. See Tennessee Code 1-3-105
• Collector: means in the case of any tax entity, other than a county, that collects its own taxes, assessments, or other charges secured by property, the officer of such tax entity responsible for collecting such taxes, assessments, or charges. See Tennessee Code 67-5-105
• Commercial carrier: means any individual, person, entity, or organization that contracts to transport passengers or goods for a fee. See Tennessee Code 67-3-1403
• Commercial domicile: means the principal place from which the trade or business of a business entity is directed or managed. See Tennessee Code 67-4-2004
• Commercial domicile: means the principal place from which the trade or business of a business entity is directed or managed. See Tennessee Code 67-4-2004
• Commercial property: means all property that is not residential property. See Tennessee Code 66-36-101
• Commercial property: means :
  (A) Privately owned commercial, industrial, or agricultural real property. See Tennessee Code 68-205-102
• Commercial purposes: means use in a trade or business. See Tennessee Code 67-3-1101
• commission: means the health facilities commission created by §. See Tennessee Code 68-59-102
• Commissioner: means the commissioner of environment and conservation, or the commissioner's designee. See Tennessee Code 68-217-102
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2203
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2601
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
• Commissioner: means the commissioner of revenue or the commissioner's designated subordinate official. See Tennessee Code 67-3-103
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-1701
• Commissioner: means the commissioner of health or a duly authorized representative. See Tennessee Code 68-8-102
• Commissioner: means the commissioner of agriculture or the commissioner's designee. See Tennessee Code 67-5-1004
• Commissioner: means the commissioner of health or the commissioner's designee. See Tennessee Code 68-10-101
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-301
• Commissioner: means the commissioner of health. See Tennessee Code 68-29-103
• Commissioner: means the commissioner of agriculture or the commissioner's duly authorized representative. See Tennessee Code 39-17-1503
• Commissioner: means the commissioner of revenue or the commissioner's duly authorized assistants, except as otherwise provided in this part. See Tennessee Code 67-4-702
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2004
• Commissioner: means the commissioner of health or the commissioner's designated representative. See Tennessee Code 68-36-101
• Commissioner: means the commissioner of environment and conservation or the commissioner's duly authorized representative and, in the event of the commissioner's absence or a vacancy in the office of commissioner, the deputy commissioner. See Tennessee Code 69-3-103
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-902
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1001
• Commissioner: means the commissioner of commerce and insurance or the commissioner's designee. See Tennessee Code 68-105-102
• Commissioner: means the commissioner of health or the commissioner's authorized representative. See Tennessee Code 68-110-101
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1101
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-2-101
• Commissioner: means the commissioner of labor and workforce development. See Tennessee Code 68-121-101
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1602
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1901
• Commissioner: means and includes the commissioner of revenue or the commissioner's duly authorized assistants. See Tennessee Code 67-6-102
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2004
• Commissioner: means the commissioner of environment and conservation or the commissioner's authorized representative. See Tennessee Code 68-213-102
• Common carrier: means every person holding a certificate of public convenience and necessity as a common carrier from the interstate commerce commission or the United States department of transportation or its predecessor agency of the federal government. See Tennessee Code 67-6-102
• 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.
• Community: means the judicial district, as defined by §. See Tennessee Code 39-17-1002
• Community center: means any center operated by any city or county government that is used for children's activities. See Tennessee Code 39-17-1603
• Compensation: means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. See Tennessee Code 67-4-2004
• Compensation: means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. See Tennessee Code 67-4-2004
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Computer: means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. See Tennessee Code 67-6-102
• Computer software: means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. See Tennessee Code 67-6-102
• Computer software maintenance contract: means a contract that obligates a person to provide a customer with future updates or upgrades to computer software, support services with respect to computer software, or both. See Tennessee Code 67-6-102
• Computer-type pump: means a pump used to dispense fuel, that has meters for registering the total sales price and gallons sold, and displays the price per gallon on the dispenser. See Tennessee Code 67-3-103
• Conference bridging service: means an ancillary service that links two (2) or more participants of an audio or video conference call, and may include the provision of a telephone number. See Tennessee Code 67-6-102
• Confinement: means housed in a building, pen or by some other suitable escape-proof method or enclosure or being leashed. See Tennessee Code 68-8-102
• Congenital defect: means a physical or chemical abnormality present in a minor that is inconsistent with the normal development of a human being of the minor's sex, including abnormalities caused by a medically verifiable disorder of sex development, but does not include gender dysphoria, gender identity disorder, gender incongruence, or any mental condition, disorder, disability, or abnormality. See Tennessee Code 68-33-102
• Consideration: means the consideration charged, whether or not received, for the occupancy in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature without any deduction therefrom whatsoever. See Tennessee Code 67-4-1401
• Consideration: means the consideration charged, whether or not received, for the occupancy in a short-term rental unit valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property, and services of any kind or nature without any deduction therefrom whatsoever. See Tennessee Code 67-4-1501
• Construction: means building, reconstruction, erection, replacement, extension, repairing, betterment, equipment, development, embellishment, improvement, acquisition by gift, lease, purchase or the exercise of the right of eminent domain, or any one (1) or more or all of the foregoing, including the acquisition of land and of rights in land, and including acquisition of all of the outstanding capital stock of any corporation whose assets consist entirely of one (1) or more public works projects which together constitute a waterworks, sewer system, natural gas system, electric system, or any combination thereof, including, but not limited to, a water, sewer, natural gas and/or electric distribution system, or any combination thereof, serving a local government and assets related to the operation thereof and whose liabilities consist entirely of those related to the ownership and operation thereof. See Tennessee Code 9-21-105
• Construction: means any placement, assembly, or installation of facilities or equipment, including contractual obligations to purchase such facilities or equipment, at the premises where such equipment will be used, including preparation work at such premises. See Tennessee Code 69-3-103
• Construction defect: means a deficiency in, or a deficiency arising out of, the design, specifications, surveying, planning, supervision, observation of construction, or construction or remodeling of an improvement resulting from:
  (A) Defective material, products, or components used in the construction or remodeling. See Tennessee Code 66-36-101
• Consumer: includes any person, including a cigarette retailer or licensed distributor, who purchases cigarettes for personal consumption. See Tennessee Code 67-4-1001
• 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.
• Coordinator: means the person designated by the commissioner pursuant to §. See Tennessee Code 68-59-102
• Corporate property: means the franchise, corporate excess or intangible value of the corporation as well as all other property. See Tennessee Code 67-2-101
• Corporation: means the Tennessee Education Lottery Corporation or its successor. See Tennessee Code 39-17-601
• Council: means the [former] public health council [repealed], as defined in [former] §. See Tennessee Code 68-29-103
• County: means a county or metropolitan government. See Tennessee Code 67-4-2903
• County school facilities privilege tax: means a tax on new residential development as defined in this part. See Tennessee Code 67-4-2903
• Covered entity: means :
  (A) A healthcare provider. See Tennessee Code 68-31-101
• Credit: means the maximum credit for any estate, inheritance, legacy, or succession taxes paid to any state or territory or the District of Columbia, allowable with respect to the gross federal estate tax by §. See Tennessee Code 67-8-202
• Crime of violence: includes any degree of murder, voluntary manslaughter, aggravated rape, rape, rape of a child, aggravated rape of a child, aggravated sexual battery, especially aggravated robbery, aggravated robbery, burglary, aggravated burglary, especially aggravated burglary, aggravated assault, kidnapping, aggravated kidnapping, especially aggravated kidnapping, carjacking, trafficking for commercial sex act, especially aggravated sexual exploitation, felony child abuse, and aggravated child abuse. See Tennessee Code 39-17-1301
• Criminal negligence: refers to a person who acts with criminal negligence with respect to the circumstances surrounding that person's conduct or the result of that conduct when the person ought to be aware of a substantial and unjustifiable risk that the circumstances exist or the result will occur. See Tennessee Code 39-11-106
• Customer-controlled pump: means a pump used for dispensing motor fuel directly to a customer who can access the pump by way of a personal key, an identification number, or a customer card that is assigned to the customer by a licensed wholesaler. See Tennessee Code 67-3-103
• Damages: means damages of any kind for which liability may exist under the laws of this state resulting from, arising out of, or related to the discharge or threatened discharge of oil. See Tennessee Code 68-216-102
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Data center: means a building or buildings, either newly constructed, expanded, or remodeled, housing high-tech computer systems and related equipment. See Tennessee Code 67-6-102
• Dead storage: means the amount of taxable motor fuel that will not be pumped out of a storage tank because the motor fuel is below the mouth of the draw pipe. See Tennessee Code 67-3-103
• 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
• Dealer: means every person, as used in this chapter, including Model 1, Model 2, and Model 3 sellers, where the context requires, who:
  (A) Manufactures or produces tangible personal property for sale at retail, for use, consumption, distribution, or for storage to be used or consumed in this state. See Tennessee Code 67-6-102
• Dealer: means an entity or person who:
  (A) Is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply tanks of motor vehicles. See Tennessee Code 67-3-1101
• Dealer: means every person engaged in the sale of new tires in this state, including persons making sales by mail or common carrier into Tennessee and having a constitutional nexus with Tennessee for sales tax purposes. See Tennessee Code 67-4-1602
• Decedent: A deceased person.
• Decedent: means any person who at the time of death is a domiciliary of the state of Tennessee or who owned real estate situated within this state or tangible personal property having actual situs within this state. See Tennessee Code 67-8-202
• Deception: means that a person knowingly:
  (i) Creates or reinforces a false impression by words or conduct, including false impressions of fact, law, value or intention or other state of mind that the person does not believe to be true. See Tennessee Code 39-11-106
• Deductible: means the total deductible for an eligible individual and all the dependents of that eligible individual for a calendar year. See Tennessee Code 67-10-102
• 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.
• 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
• deficiency: means :
  (1) The amount by which the tax imposed by this part exceeds the amount shown as the tax by the donor upon the donor's return. See Tennessee Code 67-8-112
• Deficiency: means :
  (A) The amount by which the tax imposed by this chapter exceeds the amount shown as the tax by the taxpayer upon the taxpayer's return. See Tennessee Code 67-2-101
• Delay: means a period of time until detonation after application of energy to the ignition system. See Tennessee Code 68-105-102
• Delay period: means a time separation of eight (8) milliseconds or greater between detonation of charges. See Tennessee Code 68-105-102
• Delinquent tax: means a tax as defined in this section that has been due and payable for at least two (2) years or a tax that has been due and payable for at least one (1) year on real property that is vacant and abandoned pursuant to §. See Tennessee Code 67-5-2201
• Delivered electronically: means delivered to the purchaser by means other than tangible storage media. See Tennessee Code 67-6-102
• 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
• Delivery charges: means charges by the seller of personal property or services for preparation and delivery to a location designated by the purchaser of personal property or services, including, but not limited to, transportation, shipping, postage, handling, crating, and packing. See Tennessee Code 67-6-102
• Delivery network company: means a business entity that maintains an internet website or mobile application used to facilitate delivery services for the sale of local products. See Tennessee Code 67-6-102
• Delivery sale: means any sale of cigarettes to a consumer in this state when either:
  (i) The purchaser submits the order for such sale by means of a telephonic or other method of voice transaction, the mails, or any other delivery service, or the internet or other online service. See Tennessee Code 67-4-1001
• Delivery service: means any person who is engaged in the commercial delivery of letters, packages, or other containers and is not a seller, dealer or distributor. See Tennessee Code 67-4-1001
• Delivery services: means the pickup of one (1) or more local products from a local merchant and delivery of the local products to a customer. See Tennessee Code 67-6-102
• Dense non-aqueous solvent or product: means any chemical or mixture of chemicals other than water-based solvents that is used in the drycleaning of clothes and that does not float on water. See Tennessee Code 68-217-102
• Department: means the department of environment and conservation. See Tennessee Code 68-217-102
• Department: means the department of revenue. See Tennessee Code 67-1-101
• Department: means the department of revenue. See Tennessee Code 67-3-103
• Department: means the department of revenue. See Tennessee Code 67-1-1701
• Department: means the department of health. See Tennessee Code 68-6-102
• Department: means the Tennessee department of health. See Tennessee Code 68-8-102
• Department: means the department of health. See Tennessee Code 68-10-101
• Department: means the department of revenue. See Tennessee Code 67-4-301
• Department: means the state department of health, including the [former] public health council [repealed]. See Tennessee Code 68-29-103
• Department: means the department of agriculture. See Tennessee Code 39-17-1503
• Department: means the department of revenue, except as otherwise provided in this part. See Tennessee Code 67-4-702
• Department: means the department of revenue. See Tennessee Code 67-4-2004
• Department: means the department of revenue. See Tennessee Code 67-8-702
• Department: means the department of health. See Tennessee Code 68-36-101
• Department: means the department of environment and conservation. See Tennessee Code 69-3-103
• Department: means the department of revenue. See Tennessee Code 67-4-1001
• Department: means the department of commerce and insurance. See Tennessee Code 68-105-102
• Department: means the department of health. See Tennessee Code 68-110-101
• Department: means the department of revenue. See Tennessee Code 67-4-1101
• Department: means the department of revenue. See Tennessee Code 67-4-1201
• Department: means the department of health. See Tennessee Code 68-112-102
• Department: means the department of revenue. See Tennessee Code 67-4-1501
• Department: means the department of labor and workforce development. See Tennessee Code 68-121-101
• Department: means the department of revenue. See Tennessee Code 67-4-1602
• Department: means the department of environment and conservation. See Tennessee Code 68-213-102
• Department: means the department of revenue. See Tennessee Code 67-4-2004
• 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.
• Deprive: means to:
  (A) Withhold property from the owner permanently or for such a period of time as to substantially diminish the value or enjoyment of the property to the owner. See Tennessee Code 39-11-106
• Descendent: One who is directly descended from another such as a child, grandchild, or great grandchild.
• Design professional: means a person licensed in this state as an architect, interior designer, landscape architect, engineer, or surveyor, regardless of whether the person is a prime contractor or remote contractor. See Tennessee Code 66-36-101
• Designated Entity: means an entity that performs actions or functions on behalf of the provider, payer or patient for the purposes of creating an electronic health record. See Tennessee Code 68-29-103
• Destination state: means the state, territory, or foreign country to which petroleum products are directed for resale or use. See Tennessee Code 67-3-103
• Detailed telecommunications billing service: means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement. See Tennessee Code 67-6-102
• Development: means the construction, building, erection, or improvement to land by providing a new building or structure that provides floor area for residential use. See Tennessee Code 67-4-2903
• Devise: To gift property by will.
• Diesel fuel: means any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. See Tennessee Code 67-3-103
• Diesel tax: means the per gallon tax on motor fuel imposed by part 2 of this chapter. See Tennessee Code 67-3-1201
• Diesel tax: means the tax imposed by §. See Tennessee Code 67-3-1403
• Diesel-powered highway vehicle: means a motor vehicle, propelled by a diesel-powered engine, that is operated, or intended to be operated, on a highway. See Tennessee Code 67-3-103
• Dietary supplement: means any product, other than tobacco, intended to supplement the diet that:
  (A) Contains one (1) or more of the following dietary ingredients:

  (i) A vitamin. See Tennessee Code 67-6-102
• Digital audio works: means works that result from the fixation of a series of musical, spoken, or other sounds, that are transferred electronically, including prerecorded or live songs, music, readings of books or other written materials, speeches, ringtones, or other sound recording. See Tennessee Code 67-6-102
• Digital audio-visual works: includes motion pictures, musical videos, news and entertainment programs, and live events. See Tennessee Code 67-6-102
• Digital books: means works that are generally recognized in the ordinary and usual sense as "books" that are transferred electronically, including works of fiction and nonfiction and short stories. See Tennessee Code 67-6-102
• Direct mail: includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. See Tennessee Code 67-6-102
• Direct pay permit: means special written permission granted to a taxpayer by the commissioner to make all purchases free of the sales or use tax and report all sales or use tax due directly to the department. See Tennessee Code 67-6-102
• Direct pay permit holder: means a taxpayer who holds a direct pay permit. See Tennessee Code 67-6-102
• Director: means the director of the division of water management of the department. See Tennessee Code 69-3-103
• Directory assistance: means an ancillary service of providing telephone number information, and address information. See Tennessee Code 67-6-102
• Discharge: means any emission (other than natural seepage), intentional or unintentional, and includes, but is not limited to, spilling, leaking, pumping, pouring, emitting, emptying, or dumping. See Tennessee Code 68-216-102
• discharge: when used without qualification, each refer to the addition of pollutants to waters from a source. See Tennessee Code 69-3-103
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for 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
• Distance: means the actual distance in feet along ground contour to the nearest dwelling house, public building, school, church, commercial or institutional building normally occupied. See Tennessee Code 68-105-102
• 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
• Distributor report: means the report required under §. See Tennessee Code 67-3-103
• Division: means the division of water management. See Tennessee Code 69-3-103
• Docket: A log containing brief entries of court proceedings.
• Dog: means all domesticated members of the canine family. See Tennessee Code 68-8-102
• Donee: The recipient of a gift.
• Donor: means any person responsible for the payment of transfer taxes to the state, including, but not limited to, a personal representative, executor, administrator, individual taxpayer, joint tenant, heir, legatee, devisee, grantee, transferee, trustee, tenant in common, conservator, guardian, custodian, or person interested in an estate or trust. See Tennessee Code 67-8-702
• Drug: means a compound, substance or preparation, and any component of a compound, substance or preparation, other than food and food ingredients, dietary supplements or alcoholic beverages:
  (A) Recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, and supplement to any of them. See Tennessee Code 67-6-102
• 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
• Drug paraphernalia: includes , but is not limited to:
  (A) Isomerization devices used, intended for use, or designed for use in increasing the potency of any species of plant that is a controlled substance. See Tennessee Code 39-17-402
• Drycleaner environmental response fund: refers to the fund established under §. See Tennessee Code 68-217-102
• Drycleaning facility: means any commercial facility located in this state which is engaged in on-site drycleaning operations, other than:
  (A) A coin-operated drycleaning operation. See Tennessee Code 68-217-102
• Drycleaning operations: means cleaning of apparel and household fabrics, using one (1) or more drycleaning solvents, including, but not limited to, those businesses described in Standard Industrial Classification (SIC) Code No. See Tennessee Code 68-217-102
• Dumbwaiter: means a hoisting and lowering mechanism equipped with a car that moves in guides in a substantially vertical direction, the floor area of which does not exceed nine square feet (9 sq. See Tennessee Code 68-121-101
• Durable medical equipment: includes repair and replacement parts for the equipment. See Tennessee Code 67-6-102
• Dwelling unit: means a room, or rooms connected together, constituting a separate, independent housekeeping establishment for owner occupancy, rental or lease on a daily, weekly, monthly or longer basis, physically separated from any other room, rooms or dwelling units that may be in the same building, and containing independent cooking and sleeping facilities. See Tennessee Code 67-4-2903
• Dyed diesel: means any diesel fuel that is indelibly dyed in accordance with internal revenue service regulations. See Tennessee Code 67-3-1403
• Dyed diesel fuel: means diesel fuel dyed under United States environmental protection agency rules for high sulfur diesel fuel, or dyed under internal revenue service rules for low sulphur fuel, or dyed pursuant to any other requirements subsequently set by the environmental protection agency or internal revenue service, including any invisible marker requirements. See Tennessee Code 67-3-103
• Effluent limitation: means any restriction, established by the board or the commissioner, on quantities, rates and concentrations of chemical, physical, biological, and other constituents that are discharged into waters or adjacent to waters. See Tennessee Code 69-3-103
• Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Tennessee Code 67-6-102
• 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}
• electronically transferred: means obtained by the purchaser by means other than tangible storage media. See Tennessee Code 67-6-102
• Elevator: means a hoisting and lowering mechanism equipped with a car or platform that moves in guides in a substantially vertical direction and that serves two (2) or more floors of a building. See Tennessee Code 68-121-101
• Eligible individual: means the individual taxpayer, including employees of an employer who contributes to health savings accounts on the employees' behalf, who:
  (A) Must be covered by a high deductible health plan individually or with the individual's dependent. See Tennessee Code 67-10-102
• Emancipated minor: means any minor who is or has been married, or has by court order or otherwise been freed from the care, custody and control of the minor's parents. See Tennessee Code 39-11-106
• Employee: means a person who is employed by an employer in consideration for direct or indirect monetary wages or profit and a person who volunteers that person's services for a nonprofit entity. See Tennessee Code 39-17-1802
• Employer: means a person, business, partnership, association, corporation, including a municipal corporation, educational institution, trust, or nonprofit entity that employs the services of one (1) or more individual persons. See Tennessee Code 39-17-1802
• Enclosed area: means all space between a floor and ceiling that is enclosed on all sides by solid walls or windows, exclusive of doorways, that extend from the floor to the ceiling. See Tennessee Code 39-17-1802
• Energy resource recovery facility: means a facility for the production of energy in the form of steam or chilled water from the controlled burning of combustible materials, including, but not limited to, coal, fuel oil, or natural gas, where such energy is to be used in a system for heating and cooling five (5) or more separate buildings. See Tennessee Code 67-6-102
• 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}
• Escalator: means a moving inclined continuous stairway or runway used for raising or lowering passengers. See Tennessee Code 68-121-101
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Estate: means the entire estate, and/or interest in the estate, of the decedent, that is subject to or liable for the payment of the federal estate tax before deducting any losses or exemptions in accordance with the Internal Revenue Code of 1954. See Tennessee Code 67-8-202
• Ethanol: means fuel grade ethanol. See Tennessee Code 67-3-103
• Ex officio: Literally, by virtue of one's office.
• Executive director: means the executive director of the health facilities commission. See Tennessee Code 68-59-102
• 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
• Executor: includes administrator, and any other person liable for the payment of the federal estate tax. See Tennessee Code 67-8-202
• Executor: means any executor of the will or administrator of the estate of a decedent, except an ancillary administrator. See Tennessee Code 67-8-501
• Explosive weapon: means any explosive, incendiary or poisonous gas:
  (i) Bomb. See Tennessee Code 39-17-1301
• Explosives: means any chemical compound or other substance or mechanical system intended for the purpose of producing an explosion, or that contains oxidizing and combustible units or other ingredients in such proportion or quantities that ignition by detonation may produce an explosion, capable of causing injury to persons or damage to property. See Tennessee Code 68-105-102
• Export: means to obtain petroleum products in this state for sale, use, or distribution in another state. See Tennessee Code 67-3-103
• Exporter: means any person, other than a supplier, who purchases or otherwise holds title to taxable petroleum products in this state for the purpose of transporting or delivering the products to another state or country. See Tennessee Code 67-3-103
• Fabricating or processing tangible personal property for resale: includes the processing of photographic film into negatives and/or photographic prints for resale. See Tennessee Code 67-6-102
• 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.
• Farm products: means flowers and plants, including cut flowers, flowering plants, potted plants, vegetables and vegetable plants, trees, shrubs, vines, ornamentals, sod, and mushrooms. See Tennessee Code 67-3-103
• farm products: means forage and sod crops. See Tennessee Code 1-3-105
• Federal estate tax: means the tax imposed by chapter 11 of the Internal Revenue Code of 1954 ( 26 U. See Tennessee Code 67-8-202
• Federal generation-skipping transfer tax: means the tax imposed by 26 U. See Tennessee Code 67-8-602
• Federal on-scene coordinator: means the federal official designated by the lead agency or predesignated by the environmental protection agency (EPA) or the coast guard to coordinate and direct responses under the National Contingency Plan. See Tennessee Code 68-216-102
• 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}
• Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
• Fiduciary: A trustee, executor, or administrator.
• Final artwork: means tangible personal property or its digital equivalent that is suitable for use in producing advertising materials and includes, but is not limited to, photographs, illustrations, drawings, paintings, calligraphy, models and similar works that are used to produce advertising materials, but does not include preliminary artwork or original sound recordings or video recordings produced by recording studios, television studios, video production studios, or by or for advertising agencies, or masters produced from the original recordings regardless of whether the original recordings or masters are produced in a tangible medium or a digital equivalent. See Tennessee Code 67-6-102
• Final return status: means the status of any person or taxpayer that has commenced the process of effecting a surrender of charter, withdrawal of qualification to do business in this state, merger, consolidation, liquidation, complete sale, transfer or distribution of assets, conversion, dissolution, or any similar event that results in, or is intended to result in, the taxpayer ceasing to exist, or no longer being subject to the tax imposed by this part, or no longer having any substantial remaining business or financial activity. See Tennessee Code 67-4-2004
• Final return status: means the status of any person or taxpayer that has commenced the process of effecting a surrender of charter, withdrawal of qualification to do business in this state, merger, consolidation, liquidation, complete sale, transfer or distribution of assets, conversion, dissolution, or any similar event that results in, or is intended to result in, the taxpayer ceasing to exist, or no longer being subject to the tax imposed by this part, or no longer having any substantial remaining business or financial activity. See Tennessee Code 67-4-2004
• Financial institution: means a holding company, any regulated financial corporation, a subsidiary of a holding company or a regulated financial corporation, an investment entity that is indirectly more than fifty percent (50%) owned by a holding company or a regulated financial corporation, or any other person that is carrying on the business of a financial institution. See Tennessee Code 67-4-2004
• Financial institution: means a holding company, any regulated financial corporation, a subsidiary of a holding company or a regulated financial corporation, an investment entity that is indirectly more than fifty percent (50%) owned by a holding company or a regulated financial corporation, or any other person that is carrying on the business of a financial institution. See Tennessee Code 67-4-2004
• Financial institution affiliated group: means any affiliated group in which more than fifty percent (50%) of the group's aggregate gross income, excluding dividends and receipts resulting from transactions between members, is derived from conducting the business of a financial institution as defined in subdivision (5)(A). See Tennessee Code 67-4-2004
• Financing: means financing and refinancing for qualified projects under this chapter. See Tennessee Code 68-205-102
• Financing agreement: means the contract under which a property owner agrees to repay a capital provider for the C-PACER financing, including, but not limited to, details of finance charges, fees, debt servicing, accrual of interest and penalties, and terms relating to treatment of prepayment and partial payment, billing, collection, and enforcement of the C-PACER financing. See Tennessee Code 68-205-102
• Flea market: means a place of business that provides space more than two (2) times a year to two (2) or more persons for the purpose of making sales at retail of tangible personal property that, during the usual course of being displayed or offered for sale, is not stored or displayed permanently at that space. See Tennessee Code 67-6-102
• Flea market operator: means any person who receives compensation for providing space more than two (2) times a year to two (2) or more persons for the purpose of making sales at retail of tangible personal property that, during the usual course of being displayed or offered for sale, is not stored or displayed permanently at that space. See Tennessee Code 67-6-102
• Food and food ingredients: means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. See Tennessee Code 67-6-102
• 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
• 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}
• Forest land: means land constituting a forest unit engaged in the growing of trees under a sound program of sustained yield management that has tree growth in such quantity and quality and is so managed as to constitute a forest. See Tennessee Code 67-5-1004
• Forestry best management practices: means those land and water resource conservation measures that prevent, limit, or eliminate water pollution for forest resource management purposes, as provided in rules promulgated in this part in accordance with §. See Tennessee Code 69-3-103
• Forms: means the certificates that are authorized, prepared and distributed by the department to carry out this chapter. See Tennessee Code 68-10-101
• Freight elevator: means an elevator used primarily for carrying freight and on which only the operator and the persons necessary for loading and unloading are permitted to ride. See Tennessee Code 68-121-101
• Fuel alcohol: means any alcohol used or intended for use as fuel in a combustion engine or heating oil system. See Tennessee Code 67-3-103
• Fuel grade ethanol: means a product that meets the American Society for Testing and Materials (ASTM) standard in effect on January 1, 1995, and any successor rule, as the D-4806 specification for denatured fuel grade ethanol, for blending with gasoline for use as automatic spark-ignition engine fuels. See Tennessee Code 67-3-103
• full-time employee job: means a permanent, rather than seasonal or part-time employment position for at least twelve (12) consecutive months to a person for at least thirty-seven and one-half (37 1/2) hours per week with minimum health care, as described in title 56, chapter 7, part 22. See Tennessee Code 67-6-102
• Gambling bet: means anything of value risked in gambling. See Tennessee Code 39-17-501
• Gambling device or record: means anything designed for use in gambling, intended for use in gambling, or used for gambling. See Tennessee Code 39-17-501
• 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
• Gasoline: means all products commonly or commercially known or sold as gasoline that are suitable for use as a motor fuel, but does not include any product that is sold as a product other than gasoline and has an ASTM octane number of less than seventy-five (75) as determined by the "motor method". See Tennessee Code 67-3-103
• Gasoline tax: means the per gallon tax imposed on gasoline by part 2 of this chapter. See Tennessee Code 67-3-1201
• General partnership: means a partnership in which all partners, as defined by state law, are fully liable for the debts of, or the claims against, the partnership. See Tennessee Code 67-4-2004
• General partnership: means a partnership in which all partners, as defined by state law, are fully liable for the debts of, or the claims against, the partnership. See Tennessee Code 67-4-2004
• Generation-skipping transfer: means a transfer subject to the tax imposed by 26 U. See Tennessee Code 67-8-602
• 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.
• good cause: means a determination by the commissioner of economic and community development that the capital investment is a result of the exemption for industrial machinery used by a qualified data center. See Tennessee Code 67-6-102
• good faith: as used in this chapter , shall not include willful misconduct, gross negligence, or reckless disregard. See Tennessee Code 68-6-103
• Governing body: means the governing body of every county in this state. See Tennessee Code 68-213-102
• Governing body: means the county legislative body or metropolitan council. See Tennessee Code 67-4-2903
• Governing body: means the legislative body of any local government of this state or any other authority charged with the governing of the affairs of any local government in this state. See Tennessee Code 9-21-105
• 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
• governmental agency: includes a rescue squad chartered by the state as a nonprofit corporation or association and that is a member of the Tennessee Association of Rescue Squads, and a volunteer fire department chartered by the state as a nonprofit corporation or association. See Tennessee Code 67-3-103
• Governmental body: means the state of Tennessee, or any county, municipality or other governmental subdivision of the state. See Tennessee Code 67-5-2201
• 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,
• Grantor: The person who establishes a trust and places property into it.
• Gross agricultural income: means total income, exclusive of adjustments or deductions, derived from the production or growing of crops, plants, animals, aquaculture products, nursery, or floral products, including income from the rental of property for such purposes and income from federal set aside and related agricultural management programs. See Tennessee Code 67-5-1004
• Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
• Gross gallons: means the total measured product, exclusive of any temperature or pressure adjustments, considerations or deductions. See Tennessee Code 67-3-103
• Gross sales: means the sum total of all retail sales of tangible personal property and all proceeds of services taxable under this chapter as defined in this section, without any deduction whatsoever of any kind or character, except as provided in this chapter. See Tennessee Code 67-6-102
• Gross sales: means the sum total of all sales under this part as defined in this section, without any deduction whatsoever of any kind or character, except as provided in this part. See Tennessee Code 67-4-702
• Group care home: means a home operated by any person, society, agency, corporation, or institution or any group which receives seven (7) or more children for full-time care outside their own homes in facilities owned or rented and operated by the organization. See Tennessee Code 39-17-1603
• 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.
• Handgun: means any firearm with a barrel length of less than twelve inches (12") that is designed, made or adapted to be fired with one (1) hand. See Tennessee Code 39-11-106
• Handler: means a person qualified by reason of training, knowledge, experience and registration to accept custody and possession of explosives in blasting operations. See Tennessee Code 68-105-102
• 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
• Health care facility: includes all waiting rooms, hallways, private rooms, semiprivate rooms, and wards within health care facilities. See Tennessee Code 39-17-1802
• Health care provider: means a Tennessee licensed medical doctor (M. See Tennessee Code 68-6-102
• Healthcare provider: means a person licensed under title 63, chapter 6, 7, 9, or 19. See Tennessee Code 68-31-101
• Healthcare provider: means a healthcare professional, establishment, or facility licensed, registered, certified, or permitted pursuant to this title or title 63 and under the regulatory authority of:
  (A) The department of health. See Tennessee Code 68-33-102
• Heating oil: means a motor fuel that is burned in a boiler, furnace, or stove for heating or industrial processing purposes. See Tennessee Code 67-3-103
• Hemophilia: means a bleeding tendency resulting from a genetically determined deficiency factor in the blood. See Tennessee Code 68-36-101
• Hemp: means the plant Cannabis sativa L. See Tennessee Code 39-17-1503
• High deductible health plan: means a health plan with:
  (A) In the case of self-only coverage, an annual deductible that is not less than one thousand dollars ($1,000), and the sum of the annual deductible and other out-of-pocket expenses required to be paid under the plan for covered benefits does not exceed five thousand one hundred dollars ($5,100), or such other amounts for an annual deductible and out-of-pocket expenses established in accordance with §. See Tennessee Code 67-10-102
• 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
• Highway: means the entire width between the boundary lines of every way when any part thereto is open to the use of the public for the purpose of vehicular travel. See Tennessee Code 68-106-101
• Highway user fuel tax: means the gasoline tax, diesel tax, and/or alternative fuels tax as defined in this part at the rates set forth and in the amount determined under §. See Tennessee Code 67-3-1201
• Highway vehicle: means a self-propelled vehicle that is designed for use on a highway. See Tennessee Code 67-3-103
• Hoax device: means any device that reasonably appears to be or is purported to be an explosive or incendiary device and is intended to cause alarm or reaction of any type by an official of a public safety agency or a volunteer agency organized to deal with emergencies. See Tennessee Code 39-17-1301
• Holding company: means any corporation defined as a "bank holding company" under 12 U. See Tennessee Code 67-4-2004
• Hormone: means an androgen or estrogen. See Tennessee Code 68-33-102
• Hospital company: means a corporation or other entity subject to the taxes imposed under this part and part 21 of this chapter and that qualified before January 1, 1999, with the department as a hospital company as defined under prior law. See Tennessee Code 67-4-2004
• Hospital company: means a corporation or other entity subject to the taxes imposed under this part and part 21 of this chapter and that qualified before January 1, 1999, with the department as a hospital company as defined under prior law. See Tennessee Code 67-4-2004
• Hotel: means any structure or space, or any portion thereof, that is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, and includes privately, publicly, or government-owned hotels, inns, tourist camps, tourist courts, tourist cabins, motels, short-term rental units, primitive and recreational vehicle campsites and campgrounds, or any place in which rooms, lodgings, or accommodations are furnished to transients for consideration. See Tennessee Code 67-4-1401
• Immediate methamphetamine precursor: means ephedrine, pseudoephedrine or phenylpropanolamine, or their salts, isomers or salts of isomers, or any drug or other product that contains a detectable quantity of ephedrine, pseudoephedrine or phenylpropanolamine, or their salts, isomers or salts of isomers. See Tennessee Code 39-17-402
• 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
• Immediate vicinity: refers to the area within the person's immediate control within which the person has ready access to the ammunition. See Tennessee Code 39-17-1301
• Impacted third party: means a lessor of real property on which a drycleaning facility or an in-state wholesale distribution facility is located, a property owner whose real property is adversely environmentally impacted by a release from a drycleaning facility or in-state wholesale distribution facility, or their predecessors, successors or assigns, mortgagees, predecessors-in-title and successors-in-title. See Tennessee Code 68-217-102
• Import: means to bring petroleum products into this state by any means of conveyance other than in the fuel supply tank of a motor vehicle. See Tennessee Code 67-3-103
• Importer: means any person in the United States to whom cigarettes manufactured in a foreign country are shipped or consigned or any person who removes cigarettes for sale or consumption in the United States from a customs bonded warehouse. See Tennessee Code 67-4-2601
• In this state: means the area inside the boundaries of Tennessee, but does not include the midstream of waterways that border the state. See Tennessee Code 67-3-103
• In-kind payment: means a payment of transfer taxes or a portion thereof by the transfer to a receiving entity of qualified property. See Tennessee Code 67-8-702
• In-state wholesale distribution facility: means a place of business located in this state of a wholesale distributor or any real property premises or individual leasehold space located in this state, occupied by an in-state wholesale distribution facility after June 13, 1995. See Tennessee Code 68-217-102
• Incidental business: means a business carried on separately and not a part of the business made the subject of privilege taxation. See Tennessee Code 67-4-301
• Independent laboratory: means a medical laboratory performing patient tests that is independent both of attending and consulting physicians' offices and independent of a hospital. See Tennessee Code 68-29-103
• Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
• Individual property owner: means a person who owns a vacation lodging. See Tennessee Code 67-4-702
• industrial machinery: includes repair parts, repair or installation services, and warranty or service contracts, purchased for such items used in the operation of a qualified data center. See Tennessee Code 67-6-102
• Industrial user: means those industries identified in the standard industrial classification manual, bureau of the budget, 1967, as amended and supplemented, under the category "Division D - Manufacturing" and such other classes of significant waste producers as the board or commissioner deems appropriate. See Tennessee Code 69-3-103
• Industrial wastes: means any liquid, solid, or gaseous substance, or combination thereof, or form of energy including heat, resulting from any process of industry, manufacture, trade, or business or from the development of any natural resource. See Tennessee Code 69-3-103
• Inheritance tax: means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an "inheritance tax" "transfer tax" "succession tax" "estate tax" "death duty" "death dues" or otherwise. See Tennessee Code 67-8-501
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Insane: includes all persons of unsound mind. See Tennessee Code 1-3-105
• Intangible expense: means an expense related to, or in connection with, the acquisition, use, maintenance, management, ownership, sale, exchange, license, or any other disposition of intangible property, to the extent such amounts are allowed or allowable as deductions or costs in determining federal taxable income on a separate entity basis. See Tennessee Code 67-4-2004
• Intangible income: means income related to, or in connection with, the acquisition, use, maintenance or management, ownership, sale, exchange, license, or any other disposition of intangible property, to the extent such amounts are included or includable in determining federal taxable income. See Tennessee Code 67-4-2004
• Intangible property: means patents, patent applications, trade names, trademarks, service marks, franchise rights, copyrights, licenses, research, formulas, designs, patterns, processes, formats, and similar types of intangible assets. See Tennessee Code 67-4-2004
• Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
• Intangible property: means patents, patent applications, trade names, trademarks, service marks, franchise rights, copyrights, licenses, research, formulas, designs, patterns, processes, formats, and similar types of intangible assets. See Tennessee Code 67-4-2004
• Intentional: means that a person acts intentionally with respect to the nature of the conduct or to a result of the conduct when it is the person's conscious objective or desire to engage in the conduct or cause the result. See Tennessee Code 39-11-106
• Interest in real property having state use value: means any interest in real property that is of unique value to the receiving entity to carry out its stated purposes. See Tennessee Code 67-8-702
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Interested person: means any person who may be entitled to receive, or who has received, any property or interest that may be required to be considered in computing the death tax of any state involved. See Tennessee Code 67-8-501
• Internal Revenue Code: means title 26 of the United States Code as effective during the year in which net earnings are determined under this part. See Tennessee Code 67-4-2004
• Internal Revenue Code: means title 26 of the United States Code as effective during the year in which net earnings are determined under this part. See Tennessee Code 67-4-2004
• Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
• Intersection: means the area embraced within the prolongation or connection of the lateral curb lines, or, if none, then the lateral boundary lines of the roadways of two (2) highways that join one another at, or approximately at, right angles, or the areas within which vehicles traveling upon different highways joining at any other angle may come in conflict. See Tennessee Code 68-106-101
• Intestate: Dying without leaving a will.
• Inventories of merchandise held for sale or exchange: includes tangible personal property held by a merchant or business for lease or rental, but does not include such property in the possession of a lessee. See Tennessee Code 67-4-702
• Investment entity: means any person that receives more than fifty percent (50%) of its gross income from investment securities and from the business of a financial institution. See Tennessee Code 67-4-2004
• Investment securities: means , for purposes of this section, any note, United States treasury securities, obligations of United States government agencies and corporations, obligations of state and political subdivisions, corporate debt securities, participations in securities backed by mortgages held by the United States or state government agencies, loan-backed securities, bonds, debentures, evidence of indebtedness, and other similar debt investments. See Tennessee Code 67-4-2004
• Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
• Key tenant: means any tenant, located within a qualified medical trade center, that leases and occupies a significant portion of the facility and is determined, in the sole discretion of the commissioner of economic and community development and the commissioner of revenue, to be essential to the initial establishment and viability of the trade center. See Tennessee Code 67-4-2004
• Knife: means any bladed hand instrument that is capable of inflicting serious bodily injury or death by cutting or stabbing a person with the instrument. See Tennessee Code 39-17-1301
• 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
• Knuckles: means any instrument that consists of finger rings or guards made of a hard substance and that is designed, made or adapted for the purpose of inflicting serious bodily injury or death by striking a person with a fist enclosed in the knuckles. See Tennessee Code 39-17-1301
• Landfill area: means any land area selected for the purpose of solid waste disposal or solid waste material. See Tennessee Code 68-213-102
• Landlord: means lessor, one under whom another holds premises as a tenant or lessee. See Tennessee Code 68-111-101
• Law: means any act or statute, general, special or local, of this state, including, but not limited to, any local government charter. See Tennessee Code 9-21-105
• 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
• 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.
• Layaway sale: means a transaction in which property is set aside for future delivery to a customer who makes a deposit, agrees to pay the balance of the purchase price over a period of time, and, at the end of the payment period, receives the property. See Tennessee Code 67-6-102
• 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}
• Lease or rental: means the leasing or renting of tangible personal property and the possession or use of the property by the lessee or renter for a consideration, without transfer of the title of such property. See Tennessee Code 67-4-702
• Lease or rental: includes agreements covering motor vehicles and trailers where the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in 26 U. See Tennessee Code 67-6-102
• Legacy: A gift of property made by will.
• 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}
• Legatee: A beneficiary of a decedent
• Letter of denial: means a written notification from the ATF indicating that an individual is not approved to possess, use, manufacture, distribute, transport, or direct the use or management of explosives. See Tennessee Code 68-105-102
• Licensed agent: means a person who is authorized to affix tax stamps to packages or other containers of cigarettes under §. See Tennessee Code 67-4-2601
• licensee: means an owner as defined in this section, who is licensed to do business in this state, including an owner's officers, directors, shareholders, individuals, members of any association or other entity not specified, and, when applicable in context, the business entity itself. See Tennessee Code 67-4-2203
• Licensee: means any person who holds an uncancelled license authorized by the international fuel tax agreement and issued by a state of the United States, the District of Columbia, or a province or territory of Canada. See Tennessee Code 67-3-1201
• Lien: A claim against real or personal property in satisfaction of a debt.
• Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
• Light non-aqueous solvent or product: means any chemical or mixture of chemicals other than water-based solvents that is used in the drycleaning of clothes and that floats on water. See Tennessee Code 68-217-102
• Limited blaster: means a person qualified by reason of training, knowledge, experience and registration to:
  (A) Fire or detonate not more than five (5) pounds of explosives per blast in surface blasting operations. See Tennessee Code 68-105-102
• Limited user: means a person who consumes diesel fuel within this state for both licensed motor vehicles and other purposes, and who is the qualified holder of an uncancelled limited user permit issued by the commissioner. See Tennessee Code 67-3-1302
• Lineal descendant: Direct descendant of the same ancestors.
• Liquid: means any substance that is liquid at temperatures in excess of sixty degrees Fahrenheit (60°. See Tennessee Code 67-3-103
• Liquid waste management system: means a waste management system that collects, stores, or land applies manure in a liquid, flowable form. See Tennessee Code 69-3-103
• Liquified gas: means all combustible gases that exist in the gaseous state at sixty degrees Fahrenheit (60°. See Tennessee Code 67-3-1101
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• 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
• Livestock and poultry feed: means and includes all grains, minerals, salts, proteins, fats, fibers and all vitamins, acids and drugs used and mixed with such ingredients as a growth stimulant, disease preventive, to stimulate feed conversion and make a complete feed. See Tennessee Code 67-6-102
• Local administrative officer: means the chief administrative officer of a pretreatment agency that has adopted and implemented an approved pretreatment program pursuant to this part and 33 U. See Tennessee Code 69-3-103
• 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
• Local government: means any county, municipality or metropolitan government in this state. See Tennessee Code 9-21-105
• Local government: means a county, metropolitan government, municipality, or other political subdivision of this state. See Tennessee Code 68-205-102
• Local government instrumentality: means any authority created by law on behalf of a county, metropolitan government, municipality or any combination thereof. See Tennessee Code 9-21-105
• local governmental unit: means any political subdivision of the state, including, but not limited to, counties or incorporated municipalities, if such political subdivision provides local government services for residents in a geographically limited area of the state as its primary purpose and has the power to act primarily on behalf of that area. See Tennessee Code 66-35-101
• Local hearing authority: means the administrative board created pursuant to an approved pretreatment program that is responsible for the administration and enforcement of that program and §. See Tennessee Code 69-3-103
• Local merchant: means a third-party merchant, including, but not limited to, a kitchen, restaurant, grocery store, retail store, convenience store, or business of another type, that is not under common ownership or control with the delivery network company. See Tennessee Code 67-6-102
• Local tax jurisdiction: means a geographic area where the same local option tax, either county tax or a combination of county and municipal tax, applies. See Tennessee Code 67-6-102
• Local transit company: means a person that is a scheduled, common carrier, public passenger, land transportation service, serving regular routes within a municipality and the territory adjacent to the municipality, or within a metropolitan government created under title 7, chapters 1-3, and that generates at least sixty percent (60%) of the total passenger fare from such routes. See Tennessee Code 67-3-103
• Loose tobacco: means tobacco that is not contained in rolls or tubes and that has been removed from its original packaging. See Tennessee Code 67-4-1001
• Lottery: means the selling of anything of value for chances on a prize or stake. See Tennessee Code 39-17-501
• Machine gun: means any firearm that is capable of shooting more than two (2) shots automatically, without manual reloading, by a single function of the trigger. See Tennessee Code 39-17-1301
• Machine tax: means the annual per machine tax that every owner of a bona fide coin-operated amusement machine in commercial use must pay. See Tennessee Code 67-4-2203
• 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
• Manufacturing distributor: means any person, with a plant located in this state, engaged in the business of manufacturing or processing consumable tobacco products, taxed by this part. See Tennessee Code 67-4-1001
• Marijuana: means all parts of the plant cannabis, whether growing or not. See Tennessee Code 39-17-402
• Marital deduction: The deduction(s) that can be taken in the determination of gift and estate tax liabilities because of the existence of a marriage or marital relationship.
• Marketplace: means a physical or electronic place, platform, or forum, including, but not limited to, a store, booth, internet website, catalog, or dedicated sales software application, where tangible personal property or any of the things or services taxable under this chapter are offered for sale. See Tennessee Code 67-6-102
• Marketplace seller: means a person who makes sales through any marketplace operated, owned, or controlled by a marketplace facilitator. See Tennessee Code 67-6-102
• Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
• Master license: means the certificate that every owner of a bona fide coin-operated amusement machine must obtain and display in the business owner's or business operator's place of business where the machine is located for commercial use by the public for play, in order to operate the machine in this state legally. See Tennessee Code 67-4-2203
• Material: means :
  (A) Any picture, drawing, photograph, undeveloped film or film negative, motion picture film, videocassette tape or other pictorial representation. See Tennessee Code 39-17-1002
• material interest: means the direct or indirect beneficial ownership, as defined in Rule 13d-3, 17 C. See Tennessee Code 67-4-2004
• Means of transportation: means any vehicle or other device employed by a commercial carrier for the purpose of transporting passengers or goods for a fee, including, but not limited to, motor vehicles, trains, and aircraft. See Tennessee Code 67-3-1403
• Medical laboratory: means any institution, building, or place in which operations and procedures for the microbiological, serological, chemical, hematological, immunohematological, or biophysical examination of specimens taken from the human body are performed to obtain information for diagnosis, prophylaxis, or treatment or where any examination, determination, or test is made on any sample used as a basis for health advice, or where any sample is collected for the purpose of transfusion or processing of blood or blood fractions, or for the training of medical laboratory personnel. See Tennessee Code 68-29-103
• Medical laboratory director: means a person who is responsible for the administration of the technical and scientific operation of a medical laboratory, including supervision of procedures for testing and the reporting of results. See Tennessee Code 68-29-103
• Medical laboratory evaluation program: means a program of evaluating the proficiency of medical laboratories by the department. See Tennessee Code 68-29-103
• Medical laboratory owner: means a person or agency in whom is vested the rights of control, possession, and dominion of a medical laboratory, and, for the purposes of this chapter, includes a county, municipality, or any other owner of an institution operating a medical laboratory. See Tennessee Code 68-29-103
• Medical laboratory personnel: includes the medical laboratory director, supervisor, technologist, or technician, but does not include medical laboratory assistants, trainees, or other persons employed by a medical laboratory to perform clerical or other administrative responsibilities involving no laboratory test. See Tennessee Code 68-29-103
• Medical laboratory supervisor: means a person who, under the general supervision of a medical laboratory director, supervises technical personnel, performs tests requiring special scientific skills, and, in the absence of the director, is held responsible for the proper performance of all medical laboratory procedures and the reporting of results. See Tennessee Code 68-29-103
• Medical laboratory technician: means any person other than the medical laboratory director, supervisor, technologist, or trainee who functions under the supervision of a medical laboratory director, supervisor, or technologist and performs only those medical laboratory procedures that require limited skill, responsibility, and a minimal exercise of independent judgment. See Tennessee Code 68-29-103
• Medical laboratory technologist: means a person who performs tests that require the exercise of independent judgment and responsibility with minimal supervision by the director or supervisor, in only those specialties or subspecialties in which the technologist is qualified by education, training, and experience. See Tennessee Code 68-29-103
• Medical laboratory trainee: is a person enrolled in a program accredited by an accrediting agency accepted by the board. See Tennessee Code 68-29-103
• Medical procedure: means :
  (A) Surgically removing, modifying, altering, or entering into tissues, cavities, or organs of a human being. See Tennessee Code 68-33-102
• Member: means a member of the board of water quality, oil and gas. See Tennessee Code 69-3-103
• Mental institution: means a mental health facility, mental hospital, sanitarium, psychiatric facility and any other facility that provides diagnoses by a licensed professional of an intellectual disability or mental illness, including, but not limited to, a psychiatric ward in a general hospital. See Tennessee Code 39-17-1301
• merchandise: means any consumer item that is or is represented to be new or not previously owned by a consumer, and "temporary premises" means any public or quasi-public place, including a hotel, rooming house, storeroom, building or part of a building, tent, vacant lot, railroad car or motor vehicle that is temporarily occupied for the purpose of exhibiting stocks of merchandise to the public. See Tennessee Code 67-4-702
• Metals recycling facility: means any business that is predominantly engaged in performing the process by which scrap, used or obsolete ferrous or nonferrous metals are converted into raw materials consisting of proper grades and having an existing or potential economic value. See Tennessee Code 39-17-1401
• Metropolitan government: means the political entity created by consolidation of all, or substantially all, of the political and corporate functions of a county and a city or cities pursuant to the authority of title 7, chapters 1-3. See Tennessee Code 9-21-105
• Micro market: means an unattended food establishment that:
  (A) Includes one (1) or more micro market displays. See Tennessee Code 67-6-102
• Micro market display: means a place where food being sold by a micro market is displayed, including a:
  (A) Refrigerator or refrigerated cooler. See Tennessee Code 67-6-102
• Minor: means any person who has not reached eighteen (18) years of age. See Tennessee Code 39-17-1002
• Minor: means any person who has not attained eighteen (18) years of age. See Tennessee Code 1-3-105
• Minor: means any person under eighteen (18) years of age. See Tennessee Code 39-11-106
• Minor: means an individual under eighteen (18) years of age. See Tennessee Code 68-33-102
• Mobile telecommunications service: means the same as that term is defined in the Mobile Telecommunications Sourcing Act, Public Law 106-252(4 U. See Tennessee Code 67-6-102
• Mobility enhancing equipment: means equipment, including repair and replacement parts to the equipment, but does not include durable medical equipment that:
  (A) Is primarily and customarily used to provide or increase the ability to move from one place to another and that is appropriate for use either in a home or a motor vehicle. See Tennessee Code 67-6-102
• 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.
• Mortgagee: The person to whom property is mortgaged and who has loaned the money.
• Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
• Motor fuel: means gasoline, diesel fuel and blended fuel. See Tennessee Code 67-3-103
• Motor vehicle: means a self-propelled vehicle licensed for highway use. See Tennessee Code 67-3-1101
• Motor vehicle: means a vehicle that is propelled by an internal combustion engine or motor and is designed to permit the vehicle's use on highways. See Tennessee Code 67-3-103
• Motor vehicle: means any vehicle which is self-propelled. See Tennessee Code 39-17-1401
• Motor vehicle: means any vehicle used in the transportation of persons or property on streets or highways, including automobiles, motorcycles, trucks, trailers, semi-trailers and truck/semi-trailer combinations, and also including farm tractors, trailers and machinery, but not including vehicles propelled solely by human muscular power, such as bicycles. See Tennessee Code 67-4-1602
• Moving walks: means a moving runway for transporting passengers, where the passenger transporting surface remains parallel to its direction of motion and is uninterrupted. See Tennessee Code 68-121-101
• Municipal separate storm sewer system: means a municipal separate storm sewer system as defined in the Clean Water Act (33 U. See Tennessee Code 69-3-103
• Municipality: means any incorporated city or county located in this state. See Tennessee Code 67-4-3002
• Municipality: means any incorporated city or any incorporated town of this state. See Tennessee Code 9-21-105
• Municipality: means an incorporated city or town or a county, but does not include a county with a metropolitan form of government. See Tennessee Code 67-4-1401
• Narcotic drug: means any of the following, whether produced directly or indirectly by extraction from substances of vegetable origin, or independently by means of chemical synthesis, or by a combination of extraction and chemical synthesis:
  (A) Opium and opiate, and any salt, compound, derivative, or preparation of opium or opiate. See Tennessee Code 39-17-402
• National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. ^{Source: OCC}
• National Contingency Plan: means the National Contingency Plan prepared and published under §. See Tennessee Code 68-216-102
• National Credit Union Administration: The federal regulatory agency that charters and supervises federal credit unions. (NCUA also administers the National Credit Union Share Insurance Fund, which insures the deposits of federal credit unions.) ^{Source: OCC}
• Natural gas marketer: means any business that is not regulated as to rates and services by the Tennessee public utility commission. See Tennessee Code 67-4-702
• net gallon: means the amount of petroleum product, corrected to a temperature of sixty degrees Fahrenheit (60°. See Tennessee Code 67-3-103
• Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
• Nonbusiness earnings: means all earnings other than business earnings. See Tennessee Code 67-4-2004
• Nonparticipating manufacturer: means any tobacco product manufacturer that is not a participating manufacturer. See Tennessee Code 67-4-2601
• Nontaxable property: means all parts of the estate or interest in the estate other than the Tennessee estate. See Tennessee Code 67-8-202
• Not-for-profit: means any person described in §. See Tennessee Code 67-4-2004
• Not-for-profit: means any person described in §. See Tennessee Code 67-4-2004
• Notes: means notes or interim certificates issued pending preparation or delivery of definitive notes of a local government issued pursuant to this chapter. See Tennessee Code 9-21-105
• Notice of claim: means a written notice sent by a claimant to the last known address of a prime contractor, remote contractor, or design professional against whom the claimant asserts a construction defect that describes the claim in reasonable detail sufficient to determine the general nature of the defect, including a general description of the type and location of the construction that the claimant alleges to be defective and any damages claimed to have been caused by the defect. See Tennessee Code 66-36-101
• Nude: means :
  (A) Entirely unclothed. See Tennessee Code 67-4-1201
• nursery stock: means all trees, shrubs, or other plants, or parts of such trees, shrubs or other plants, grown or kept for, or capable of, propagation, distribution or sale on a commercial basis. See Tennessee Code 1-3-105
• Object of significant artistic or historical value: means any object of art, collection, painting, portrait, mural, photograph, statue, tablet, carving, bas-relief, engraving, relic, coin, furniture, textile, basketry, artifact, natural specimen, rare book, author's papers, or other object of artistic, historical, or technical interest or of intrinsic cultural value. See Tennessee Code 67-8-702
• Obligate lotic aquatic organisms: means organisms that require flowing water for all or almost all of the aquatic phase of their life cycles. See Tennessee Code 69-3-103
• Obligated member: means a member or partner of an obligated member entity that is fully liable for the debts, obligations and liabilities of the entity, as provided in §. See Tennessee Code 67-4-2004
• Obligated member entity: means a limited liability company, limited partnership or limited liability partnership, all of whose members or partners are fully liable for the debts, obligations and liabilities of the entity, as provided in §. See Tennessee Code 67-4-2004
• 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.
• Obligations: means bonds, notes and any other evidence of indebtedness lawfully issued or assumed by a local government. See Tennessee Code 9-21-105
• Observation period: means the time following a bite incident during which the biting animal's health status must be monitored. See Tennessee Code 68-8-102
• 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
• Occupancy: means the use or possession, or the right to the use or possession, of any room, lodgings or accommodations in any hotel. See Tennessee Code 67-4-1401
• Occupancy: means the use or possession, or the right to the use or possession, of any room, lodgings, or accommodations in a short-term rental unit. See Tennessee Code 67-4-1501
• OEM headquarters company: means an original equipment manufacturer that is engaged in the business of manufacturing motor vehicles and qualifies to receive the credit provided in §. See Tennessee Code 67-6-102
• OEM headquarters company vehicle: means any motor vehicle subject to registration in accordance with title 55 that is owned by an OEM headquarters company, whether used for sales or service training, advertising, quality control, testing, evaluation or such other uses as approved by the commissioner, and, further, including motor vehicles provided by the OEM headquarters company for use by eligible employees and their eligible family members in accordance with policies established by the OEM headquarters company and approved by the commissioner. See Tennessee Code 67-6-102
• Officer or employee: includes former officers and employees. See Tennessee Code 67-1-1701
• Official proceeding: means any type of administrative, executive, legislative or judicial proceeding that may be conducted before a public servant authorized by law to take statements under oath. See Tennessee Code 39-11-106
• Oil: means oil of any kind or in any form, including, but not limited to, petroleum, fuel oil, sludge, oil refuse, and oil mixed with wastes other than dredged spoil. See Tennessee Code 68-216-102
• Open space easement: means a perpetual right in land of less than fee simple that:
  (A) Obligates the grantor and the grantor's heirs and assigns to certain restrictions constituted to maintain and enhance the existing open or natural character of the land. See Tennessee Code 67-5-1004
• Open space land: includes greenbelt lands or lands primarily devoted to recreational use. See Tennessee Code 67-5-1004
• Operator: means the person operating the hotel, whether as owner, lessee or otherwise. See Tennessee Code 67-4-1401
• Operator: means a person or the agent of a person who owns or controls, or has the duty to control, the operation of an amusement device or related electrical equipment. See Tennessee Code 68-121-101
• 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
• Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
• Organized camp: means any area, place, parcel, or tract of land on which facilities are established or maintained to provide an outdoor group-living experience for children or adults, or where one (1) or more permanent or semipermanent structures are established or maintained as living or sleeping quarters for children or adults, and operated for educational, social, recreational, religious instruction or activity, physical education or health, or vacation purposes either gratuitously or for compensation. See Tennessee Code 68-110-101
• Original transferor: means any grantor, donor, trustor or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in the imposition of a federal generation-skipping transfer tax under applicable provisions of the Internal Revenue Code (26 U. See Tennessee Code 67-8-602
• Other wastes: means any and all other substances or forms of energy, with the exception of sewage and industrial wastes, including, but not limited to, decayed wood, sand, garbage, silt, municipal refuse, sawdust, shavings, bark, lime, ashes, offal, oil, hazardous materials, tar, sludge, or other petroleum byproducts, radioactive material, chemicals, heated substances, dredged spoil, solid waste, incinerator residue, sewage sludge, munitions, biological materials, wrecked and discarded equipment, rock, and cellar dirt. See Tennessee Code 69-3-103
• Over-the-counter-drug: means a drug that contains a label that identifies the product as a drug as required by 21 C. See Tennessee Code 67-6-102
• Overnight rentals: means rental of a vacation lodging to one (1) or more individuals for temporary human lodging not to exceed a period of one hundred eighty (180) consecutive days. See Tennessee Code 67-4-702
• Owner: means any person, individual, firm, company, association, or other business entity owning any bona fide coin-operated amusement machine. See Tennessee Code 67-4-2203
• Owner: means any person having a right or property in a dog or cat, or who keeps or harbors a dog or cat, or who has it in such person's care or acts as its custodian, or who permits a dog or cat to remain on or about any premises. See Tennessee Code 68-8-102
• Owner: means the person holding title to the land. See Tennessee Code 67-5-1004
• 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
• Owner: means a person that owns, leases, controls or manages the operations of an amusement device and may include the state or any political subdivision of the state. See Tennessee Code 68-121-101
• Owner or operator: means any person who owns, leases, operates, controls, or supervises a source. See Tennessee Code 69-3-103
• Parent: means any biological, legal, or adoptive parent or parents of the minor or any legal guardian of the minor. See Tennessee Code 68-33-102
• Participates: includes :
  (A) Joining a group of three (3) or more persons who riot. See Tennessee Code 39-17-301
• Participating manufacturer: has the meaning given that term in Section II(jj) of the master settlement agreement and all amendments thereto. See Tennessee Code 67-4-2601
• 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.
• Pass-through entity: means an S corporation, an entity treated as a partnership for federal income tax purposes, an entity treated as a trust for federal income tax purposes or a business entity that has a single owner and that is disregarded as an entity separate from its owner for federal income tax purposes, but not for purposes of this part and part 21 of this chapter. See Tennessee Code 67-4-2004
• Passenger: means any person, while being transported or conveyed by a passenger tramway, or while waiting in the immediate vicinity for such transportation or conveyance, or while moving away from the disembarkation or unloading point of a passenger tramway to clear the way for the passengers following, or while in the act of boarding or embarking upon or disembarking from, a passenger tramway. See Tennessee Code 68-114-102
• Passenger elevator: means an elevator that is used to carry persons other than the operator and persons necessary for loading and unloading. See Tennessee Code 68-121-101
• Passenger tramway: means those devices described in American National Standards Institute Code §. See Tennessee Code 68-114-102
• Patently offensive: means that which goes substantially beyond customary limits of candor in describing or representing such matters. See Tennessee Code 39-17-1002
• PCB-containing capacitor: means a capacitor that contains polychlorinated biphenyls and is regulated under the federal Toxic Substances Control Act ( 15 U. See Tennessee Code 39-17-1401
• Peace officer: means animal control officer, police, rabies control officer, sheriff, wildlife officer, or similar duly appointed law enforcement officer of the state or any political subdivision thereof, authorized by the Constitution, statutes, charter, or ordinances to enforce statutory, rule, charter or ordinance violations. See Tennessee Code 68-8-102
• Peer-to-peer car sharing: means the authorized use of a vehicle by an individual other than the vehicle's owner through a peer-to-peer car sharing program. See Tennessee Code 67-4-1901
• Peer-to-peer car sharing program: means a business platform that connects motor vehicle owners with drivers to enable the sharing of motor vehicles for financial consideration. See Tennessee Code 67-4-1901
• Performance: means any play, motion picture, photograph, dance, or other visual representation that can be exhibited before an audience of one (1) or more persons. See Tennessee Code 39-17-1002
• Permissive supplier: means any person who is not subject to the general taxing jurisdiction of this state, but who:
  (A) Is a position holder in a federally qualified terminal located outside this state. See Tennessee Code 67-3-103
• Permittee: means any person who is the holder of a permit authorized to be issued under §. See Tennessee Code 67-3-1201
• Person: means any and all persons, natural or artificial, including any individual, firm or association, and municipal or private corporation organized or existing under the laws of this state or any other state, and any governmental agency or county of this state. See Tennessee Code 68-213-102
• Person: means an individual, corporation, partnership, association, state, municipality, commission, or political subdivision of a state, or any interstate body. See Tennessee Code 68-216-102
• Person: means any individual, firm, partnership, limited liability company, joint-venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit. See Tennessee Code 67-4-2903
• Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit. See Tennessee Code 67-4-3002
• 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: means any individual or governmental entity, corporation, association, organization, nonprofit institution, or other entity or such entities' representatives. See Tennessee Code 68-6-102
• Person: means a natural person, partnership, firm, association, corporation, limited liability company, court appointed representative, state, political subdivision or any other entity, group, or syndicate. See Tennessee Code 67-3-103
• Person: means any individual, partnership, corporation, organization, association, or other legal entity. See Tennessee Code 67-5-1004
• 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
• Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit, and the plural as well as the singular number. See Tennessee Code 67-4-702
• Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. See Tennessee Code 67-6-802
• Person: means an individual, corporation, partnership, sole proprietorship or other business entity. See Tennessee Code 39-17-1401
• Person: means any individual, firm, partnership, association, corporation, municipality, political subdivision, or any other entity whether organized for profit or not. See Tennessee Code 68-29-103
• Person: means any individual, firm, fiduciary, partnership, corporation, trust, or association. See Tennessee Code 39-17-1503
• Person: means an individual, partnership, committee, association, corporation or any other organization or group of persons. See Tennessee Code 39-17-1802
• Person: means any and all persons, including individuals, firms, partnerships, associations, public or private institutions, state and federal agencies, municipalities or political subdivisions, or officers thereof, departments, agencies, or instrumentalities, or public or private corporations or officers thereof, organized or existing under the laws of this or any other state or country. See Tennessee Code 69-3-103
• Person: means and includes every individual, firm, association, joint-stock company, syndicate and corporation. See Tennessee Code 67-4-1001
• Person: means an individual, public or private corporation, political subdivision, government agency, municipality, industry, copartnership, association, firm, trust, estate or other entity whatsoever. See Tennessee Code 68-105-102
• Person: includes any individual, firm, co-partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, any governmental agency whose services are essentially a private commercial concern, or other group or combination acting as a unit, in the plural as well as the singular number. See Tennessee Code 67-6-102
• Person: includes :
  (A) Any private individual, corporation, partnership, firm, association, trust, estate, or other entity, but does not include any foreign, federal, state, or local government, or political subdivision, or any agent or agency of government. See Tennessee Code 67-4-1101
• Person: means a natural person, partnership, association, cooperative, corporation, trust, or other legal entity. See Tennessee Code 66-33-102
• Person: means any and all persons, including any:
  (A) Individual, firm, or association. See Tennessee Code 68-110-101
• Person: includes any individual, natural human being, partnership, corporation, firm, company, association, society, or group. See Tennessee Code 68-112-102
• Person: means any individual, or group of individuals, that occupies the same room. See Tennessee Code 67-4-1401
• 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
• Petroleum products: means all benzol, gasoline, burning oil, distillate, fuel oil, gas oil, kerosene, naphtha, or any other volatile substance, excluding propane, reflecting a gravity of sixteen degrees (16°. See Tennessee Code 67-3-103
• 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
• Pharmacy: means a pharmacy licensed by the board of pharmacy pursuant to title 63, chapter 10. See Tennessee Code 68-29-103
• Physician: means any doctor of medicine or doctor of osteopathy duly licensed to practice the doctor's profession in Tennessee. See Tennessee Code 68-29-103
• Place of employment: means an enclosed area under the control of a public or private employer that employees normally frequent during the course of employment, including, but not limited to, work areas, private offices, employee lounges, restrooms, conference rooms, meeting rooms, classrooms, employee cafeterias, hallways, and vehicles. See Tennessee Code 39-17-1802
• Place of primary use: means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. See Tennessee Code 67-6-102
• Place of worship: means that portion of a building, owned by a religious institution that has property tax exempt status, that is used for worship services and related functions. See Tennessee Code 67-4-2903
• Place of worship: means any enclosed area that is:
  (A) Approved, or qualified to be approved, by the state board of equalization for property tax exemption pursuant to §. See Tennessee Code 39-17-1802
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Planning commission: means a commission created under §. See Tennessee Code 67-5-1004
• 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.
• Plea agreement: An arrangement between the prosecutor, the defense attorney, and the defendant in which the defendant agrees to plead guilty in exchange for special considerations. ^Source:
• 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.
• Pollutant: means sewage, industrial wastes, or other wastes. See Tennessee Code 69-3-103
• Pollution: means such alteration of the physical, chemical, biological, bacteriological, or radiological properties of the waters of this state, including, but not limited to, changes in temperature, taste, color, turbidity, or odor of the waters that will:
  (A) Result or will likely result in harm, potential harm or detriment to the public health, safety, or welfare. See Tennessee Code 69-3-103
• pollution control facilities: means any system, method, improvement, structure, device or appliance appurtenant thereto used or intended for the primary purpose of eliminating, preventing or reducing air or water pollution, or for the primary purpose of treating, pretreating, recycling or disposing of any hazardous or toxic waste, solid or liquid, when such pollutants are created as a result of fabricating or processing by one who engages in fabricating or processing as such person's principal business activity, which, if released without such treatment, pretreatment, modification or disposal, might be harmful, detrimental or offensive to the public and the public interest. See Tennessee Code 67-6-102
• pool: means a type of pari-mutuel betting:
  (A) In which a participant:

  (i) Pays money for participation in a pool. See Tennessee Code 39-17-501
• Poppy straw: means all parts, except the seeds, of the opium poppy after mowing. See Tennessee Code 39-17-402
• Position holder: includes a terminal operator who owns petroleum products in the terminal. See Tennessee Code 67-3-103
• Possess: means to have in one's actual and physical control, or to have the exclusive detention and control of, to own or be entitled to, or to have responsibility for the storage of in the capacity of a warehouseman. See Tennessee Code 67-4-1001
• Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
• 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.
• Preliminary artwork: means tangible personal property and digital equivalents that are produced by an advertising agency in the course of providing advertising services solely for the purpose of conveying concepts or ideas or demonstrating an idea or message to a client and includes, but is not limited to concept sketches, illustrations, drawings, paintings, models, photographs, storyboards or similar materials. See Tennessee Code 67-6-102
• Prepaid calling service: means the right to access exclusively telecommunications services that must be paid for in advance and that enable the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount. See Tennessee Code 67-6-102
• Prepaid user: means a person who is the qualified holder of an uncancelled diesel tax prepaid user authorization issued by the commissioner. See Tennessee Code 67-3-1302
• Prepaid wireless calling service: means a telecommunications service that provides the right to utilize mobile wireless service, as well as other nontelecommunications services, including the download of digital products delivered electronically, content and ancillary services that must be paid for in advance that is sold in predetermined units of dollars of which the number declines with use in a known amount. See Tennessee Code 67-6-102
• Prepared food: means :
  (i) Food sold in a heated state or heated by the seller. See Tennessee Code 67-6-102
• Prescription: means an order, formula or recipe issued in any form of oral, written, electronic, or other means of transmission by a duly licensed practitioner authorized by the laws of this state. See Tennessee Code 67-6-102
• Present use value: means the value of land based on its current use as either agricultural, forest, or open space land and assuming that there is no possibility of the land being used for another purpose. See Tennessee Code 67-5-1004
• Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
• Pretreatment agency: means the owner of a publicly owned treatment works permitted pursuant to this part that is required by its permit to adopt and enforce an approved pretreatment program that complies with this part and 33 U. See Tennessee Code 69-3-103
• Pretreatment program: means the rules, regulations, and/or ordinances of a pretreatment agency regulating the discharge and treatment of industrial waste that complies with this part and 33 U. See Tennessee Code 69-3-103
• Prewritten computer software: includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the purchaser. See Tennessee Code 67-6-102
• primarily: means that at least fifty percent (50%) of the taxable gross sales of the business are retail sales. See Tennessee Code 67-4-702
• Private club: means any club or organization that does not permit the general public access to its facilities or activities. See Tennessee Code 39-17-1802
• Private communication service: means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels. See Tennessee Code 67-6-102
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• 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.
• Produce: means to:
  (A) Manufacture, make, produce, or refine special nuclear material. See Tennessee Code 67-4-1101
• Production: includes the manufacturing, planting, cultivating, growing or harvesting of a controlled substance. See Tennessee Code 39-17-402
• Profit: means anything of value in addition to the gambling bet. See Tennessee Code 39-17-501
• program: means a program that includes all of the following:
  (A) The purchase by an eligible individual or by an employer of a high deductible health plan. See Tennessee Code 67-10-102
• program: means a commercial property assessed clean energy program established under this chapter. See Tennessee Code 68-205-102
• Program administrator: means the entity designated by a local government to administer a C-PACER program, including:
  (A) A department or individual within a local government. See Tennessee Code 68-205-102
• Program guidebook: means a comprehensive document that illustrates the applicable program and establishes appropriate guidelines, specifications, underwriting and approval criteria, and standard application forms consistent with the administration of a program and not detailed in this chapter, including:
  (A) A form assessment contract between the local government and the property owner specifying the terms of assessment under the program, financing provided by a third party, and remedies for default or foreclosure. See Tennessee Code 68-205-102
• Project application: means an application submitted for a program to demonstrate that a proposed project qualifies for C-PACER financing and for a C-PACER assessment and lien. See Tennessee Code 68-205-102
• Promote: means to finance, produce, direct, manufacture, issue, publish, exhibit or advertise, or to offer or agree to do those things. See Tennessee Code 39-17-1002
• Proof of age: means a driver license or other generally accepted means of identification that describes the individual as eighteen (18) years of age or older, contains a photograph or other likeness of the individual, and appears on its face to be valid. See Tennessee Code 39-17-601
• Proof of age: means a driver license or other generally accepted means of identification that describes the individual as twenty-one (21) years of age or older, contains a photograph or other likeness of the individual, and appears on its face to be valid. See Tennessee Code 39-17-1503
• Property: means any and all real property and all improvements thereon or used in connection therewith. See Tennessee Code 67-5-2201
• 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
• Property management company: means a person who, for consideration, manages a vacation lodging for an individual property owner that provides such lodging for a rental fee to consumers. See Tennessee Code 67-4-702
• Property owner: means the owner or owners on title, duly recorded, of a commercial property. See Tennessee Code 68-205-102
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Prosthetic device: means a replacement, corrective, or supportive device including repair and replacement parts for the replacement, corrective, or supportive device worn on or in the body to:
  (i) Artificially replace a missing portion of the body. See Tennessee Code 67-6-102
• Protective equipment: means items for human wear, designed as protection of the wearer against injury or disease or as protection against damage or injury of other persons or property, but not suitable for general use. See Tennessee Code 67-6-102
• Puberty blocker: means a drug or device that suppresses the production of hormones in a minor's body to stop, delay, or suppress pubertal development. See Tennessee Code 68-33-102
• Public authority: means any agency, authority or instrumentality described by §. See Tennessee Code 67-4-3002
• Public defender: Represent defendants who can't afford an attorney in criminal matters.
• Public health officer: means the director of a city, county, or district health department having jurisdiction over the community health in a specific area, or the officer's authorized representative. See Tennessee Code 68-110-101
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Public place: means any public street, sidewalk or park, or any area open to the general public in any publicly owned or operated building. See Tennessee Code 39-17-1503
• 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
• Public place: means an enclosed area to which the public is invited, including, but not limited to, banks, educational facilities, health care facilities, hotel and motel lobbies, laundromats, public transportation facilities, reception areas, restaurants, retail food production and marketing establishments, recreational facilities, retail service establishments, retail stores, shopping malls, sports arenas, theaters, places of employment and waiting rooms. See Tennessee Code 39-17-1802
• public REIT: means an entity that has an election in effect under §. See Tennessee Code 67-4-2004
• 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
• public use facility: means :
  (A) A building, complex, center, or facility described by §. See Tennessee Code 67-4-3002
• Public works project: includes any one (1) or any combination of the following: acquisitions of land for the purpose of providing or preserving open land. See Tennessee Code 9-21-105
• Qualified commercial financing entity: means a person that qualified for the credit in §. See Tennessee Code 67-4-2004
• Qualified data center: means a data center that has made a required capital investment in excess of one hundred million dollars ($100,000,000) during an investment period not to exceed three (3) years and that creates at least fifteen (15) net new full-time employee jobs during the investment period paying at least one hundred fifty percent (150%) of the states' average occupational wage as defined in §. See Tennessee Code 67-6-102
• Qualified improvement: means a permanent improvement installed and affixed to commercial property and intended to:
  (A) Decrease energy consumption or demand through the use of efficiency technologies, products, or activities that reduce or support the reduction of energy consumption. See Tennessee Code 68-205-102
• Qualified inspector: means any person who is:
  (A) Found by the commissioner to possess the requisite training and experience in respect to amusement devices to perform competently the inspections required by this chapter. See Tennessee Code 68-121-101
• Qualified local program: means a municipal separate storm sewer system that has been approved as such by the department pursuant to this part. See Tennessee Code 69-3-103
• Qualified medical trade center: means any facility, located in a county with a metropolitan form of government, that is substantially composed of permanent and temporary show rooms for medical product suppliers as well as educational space and conference facilities for medical trade shows. See Tennessee Code 67-4-2004
• Qualified medical trade center: means any facility, located in a county with a metropolitan form of government, that is substantially composed of permanent and temporary show rooms for medical product suppliers as well as educational space and conference facilities for medical trade shows. See Tennessee Code 67-4-2004
• Qualified medical trade center relocation expenses: means those expenses that both the commissioner of revenue and the commissioner of economic and community development determine, in their sole discretion, are necessary to the creation of a permanent show room within a qualified medical trade center in conjunction with the initial establishment of such facility. See Tennessee Code 67-4-2004
• Qualified medical trade center relocation expenses: means those expenses that both the commissioner of revenue and the commissioner of economic and community development determine, in their sole discretion, are necessary to the creation of a permanent show room within a qualified medical trade center in conjunction with the initial establishment of such facility. See Tennessee Code 67-4-2004
• Qualified motor vehicle: means a motor vehicle used, designed or maintained for transportation of persons or property and:
  (A) Having two (2) axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds (26,000 lbs. See Tennessee Code 67-3-1201
• Qualified new or expanded warehouse or distribution facility: means a new or expanded facility for the storage or distribution of finished tangible personal property. See Tennessee Code 67-4-2004
• Qualified new or expanded warehouse or distribution facility: means a new or expanded facility for the storage or distribution of finished tangible personal property. See Tennessee Code 67-4-2004
• Qualified project: means a project approved by the program administrator, involving the installation or modification of a qualified improvement, including new construction or the adaptive reuse of eligible property with a qualified improvement, and including qualified improvements installed no more than two (2) years prior to the date of application. See Tennessee Code 68-205-102
• Qualified property: means an object of significant artistic or historical value, a site of significant historical interest, an interest in real property having recreational, conservational or wildlife value, or an interest in real property having state use value. See Tennessee Code 67-8-702
• Qualified recipient: means a recipient who has a disability and meets the eligibility requirements for receipt of transplantation or anatomical gift regardless of the use of the following:
  (A) Individuals or entities available to support and assist the recipient of an anatomical gift or transplantation. See Tennessee Code 68-31-101
• Qualified terminal: means a qualified terminal as defined under the Internal Revenue Code, regulation and practices, that has been assigned a terminal control number (TCN) by the internal revenue service. See Tennessee Code 67-3-103
• Quarantine: means a state of strictly enforced isolation from other animals or the public imposed to prevent the spread of disease. See Tennessee Code 68-8-102
• Quorum: The number of legislators that must be present to do business.
• Rack: means a mechanism for delivering motor fuel from a refinery, terminal, or bulk plant into a railroad tank car, a transport truck or another means of bulk transfer outside of the bulk transfer/terminal system. See Tennessee Code 67-3-103
• Rain check: means the seller allows a customer to purchase an item at a certain price at a later time, because the particular item was out of stock. See Tennessee Code 67-6-102
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• real property: include lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Tennessee Code 1-3-105
• 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
• Receiving entity: means the state of Tennessee, any department or agency thereof, any county, city, or other political subdivision of the state, or any state museum or state institution of health or education. See Tennessee Code 67-8-702
• Reckless: means that a person acts recklessly with respect to circumstances surrounding the conduct or the result of the conduct when the person is aware of, but consciously disregards a substantial and unjustifiable risk that the circumstances exist or the result will occur. See Tennessee Code 39-11-106
• Record owner: means the owner listed on the property's legal documents on file or the owner of an estate for years created pursuant to a written ground lease agreement or similar agreement. See Tennessee Code 68-205-102
• Recording: means presenting a document to a county register in this state for official placement in the public land records. See Tennessee Code 66-33-102
• Recreational vehicle: means vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. See Tennessee Code 67-3-1201
• Refinancing: means funding, refunding, paying, or discharging, by means of refunding bonds or the proceeds received from the sale thereof, all or any part of any bonds, notes, or other obligations heretofore or hereafter issued or lawfully assumed and payable solely from all or any part of the revenues of one (1) or more enterprises, or from a combination of such revenues and taxes, except notes issued in anticipation of bonds. See Tennessee Code 9-21-105
• Refiner: means a person that owns, operates, or otherwise controls a refinery within the United States. See Tennessee Code 67-3-103
• Refinery: means a facility used to produce motor fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons, and from which motor fuel may be removed by pipeline, by marine vessel, or at a rack. See Tennessee Code 67-3-103
• Refunding bonds: means bonds issued to refund all or any part of bonds, notes or other obligations, except notes issued in anticipation of bonds, heretofore or hereafter issued or lawfully assumed by a local government pursuant to this chapter, or any other provision of this code or any other general or special law. See Tennessee Code 9-21-105
• Region: means a geographical area as determined by a local government pursuant to §. See Tennessee Code 68-205-102
• Regional administrator: means the regional administrator of the United States environmental protection agency whose region includes Tennessee, or any person succeeding to the duties of this official. See Tennessee Code 69-3-103
• Regulated financial corporation: means an institution, the deposits, shares, or accounts of which are insured under the Federal Deposit Insurance Act (12 U. See Tennessee Code 67-4-2004
• Related electrical equipment: means any electrical apparatus or wiring used in connection with amusement devices. See Tennessee Code 68-121-101
• Release: means any spilling, pouring, overfilling, leaking, leaching, emitting, discharging, or escaping of drycleaning solvents from a drycleaning facility or an in-state wholesale distribution facility or its associated piping which impacts groundwater, surface water, surface or subsurface soils. See Tennessee Code 68-217-102
• Remand: When an appellate court sends a case back to a lower court for further proceedings.
• remanufacturing: means making new or different products with new or different functions from the scrap materials used to make them. See Tennessee Code 67-6-102
• removal: means containment and removal of oil or a hazardous substance from water and shorelines or the taking of other actions as may be necessary to minimize or mitigate damage to the public health or welfare, including, but not limited to, fish, shellfish, wildlife, and public and private property, shorelines, and beaches. See Tennessee Code 68-216-102
• Removal: means any physical transfer other than by evaporation, loss, or destruction, of petroleum products from a terminal, manufacturing plant, customs custody, pipeline, marine vessel (e. See Tennessee Code 67-3-103
• Removal costs: means the costs of removal that are incurred after a discharge of oil has occurred or, in any case in which there is a substantial threat of a discharge of oil, the costs to prevent, minimize, or mitigate oil pollution from such an incident. See Tennessee Code 68-216-102
• 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).
• required capital investment: means an increase of a business investment in real property, tangible personal property or computer software owned or leased in the state, valued in accordance with generally accepted accounting principles. See Tennessee Code 67-6-102
• Resale: means a subsequent, bona fide sale of the property, services, or taxable item by the purchaser. See Tennessee Code 67-6-102
• Resale: means a subsequent, bona fide sale of the property, services or taxable item by the purchaser. See Tennessee Code 67-4-702
• Resident agent: means a resident of this state, designated in writing by the commissioner to either sell unaffixed or to affix revenue stamps to tobacco products as provided for in this part. See Tennessee Code 67-4-1001
• Resident percentage: means , for each fantasy sports contest, the percentage, rounded to the nearest tenth of a percent (0. See Tennessee Code 67-4-902
• Residential: means the development of any property for a dwelling unit or units. See Tennessee Code 67-4-2903
• Residential dwelling: means a cabin, house, or structure used or designed to be used as an abode or home of a person, family, or household, and includes a single-family dwelling, a portion of a single-family dwelling, or an individual residential dwelling in a multi-dwelling building, such as an apartment building, condominium, cooperative, or timeshare. See Tennessee Code 67-4-1401
• Residential dwelling: means a cabin, house, or structure used or designed to be used as an abode or home of a person, family, or household, and includes a single-family dwelling, a portion of a single-family dwelling, or an individual residential dwelling in a multi-dwelling building, such as an apartment building, condominium, cooperative, or timeshare. See Tennessee Code 67-4-1501
• Residential property: means property upon which a dwelling or improvement is constructed or to be constructed consisting of one (1) dwelling unit intended as a residence of a person or family. See Tennessee Code 66-36-101
• Residential real estate: means real property located in this state that is used primarily for personal, family, or household purposes and is improved by one (1) to four (4) dwelling units. See Tennessee Code 66-33-102
• Residential treatment facility: means a residential treatment facility licensed under title 33, chapter 2, part 4. See Tennessee Code 39-17-1603
• Responsible party: means a responsible party as defined under §. See Tennessee Code 68-216-102
• Restaurant: includes a bar area within the restaurant. See Tennessee Code 39-17-1802
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Restricted firearm ammunition: means any cartridge containing a bullet coated with a plastic substance with other than a lead or lead alloy core or a jacketed bullet with other than a lead or lead alloy core or a cartridge of which the bullet itself is wholly composed of a metal or metal alloy other than lead. See Tennessee Code 39-17-1301
• Retail dealer: means each tobacco vending machine, place, store, booth, concession, truck or vehicle, or person that in any way sells or makes available tobacco products directly to the ultimate consumer. See Tennessee Code 67-4-1001
• Retail sale: means every sale of new tires for any purpose other than resale. See Tennessee Code 67-4-1602
• Retail station: means any service station, garage, truck stop or other outlet dispensing motor fuel from a container equipped with a computer-type pump that measures fuel passing through it. See Tennessee Code 67-3-103
• Retailer: means and includes every person engaged in the business of making sales at retail, or for distribution, use, consumption, storage to be used or consumed in this state or furnishing any of the things or services taxable under this chapter and every marketplace facilitator. See Tennessee Code 67-6-102
• Retailer: means a person that engages in the business of selling or distributing petroleum products to the end user within this state through a retail station. See Tennessee Code 67-3-103
• Retailer: means any person primarily engaged in the business of making retail sales. See Tennessee Code 67-4-702
• 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
• Revenues: means all fees, rents, tolls, rates, rentals, interest earnings, or other charges received or receivable by the local government from any public works project or enterprise then existing or thereafter to be constructed, including any revenues derived or to be derived by a local government from a lease, agreement or contract with any other local government, local government instrumentality, the state, or a state or federal agency for the use of or in connection with a public works project or enterprise, or all other charges to be levied and collected in connection with and all other income and receipts of whatever kind or character derived by the local government from the operation of any public works project or enterprise or arising from any public works project or enterprise. See Tennessee Code 9-21-105
• Rifle: means any firearm designed, made or adapted to be fired from the shoulder and to use the energy of the explosive in a fixed metallic cartridge to fire a projectile through a rifled bore by a single function of the trigger. See Tennessee Code 39-17-1301
• Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
• ringtones: means digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication. See Tennessee Code 67-6-102
• 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
• Roadway: means that portion of a highway improved, designed or ordinarily used for vehicular travel, exclusive of the berm or shoulder. See Tennessee Code 68-106-101
• Rollback taxes: means the amount of back tax differential payable under §. See Tennessee Code 67-5-1004
• Safety rules: means the rules and regulations governing rider conduct on an amusement device pursuant to §. See Tennessee Code 68-121-101
• Sale: includes a transaction whereby the possession of property is transferred but the seller retains title as security for the payment of the price. See Tennessee Code 67-4-3002
• Sale: includes the furnishing of any of the things or services taxable under this part. See Tennessee Code 67-4-702
• Sale: means , in addition to its usual meaning, any sale, use, transfer, exchange, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever. See Tennessee Code 67-4-1001
• Sale: includes the furnishing of any of the things or services taxable under this chapter. See Tennessee Code 67-6-102
• Sale: means any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of new tires, but does not include the sale of new tires as a component part of a new or used motor vehicle. See Tennessee Code 67-4-1602
• sale at retail: means any sale, lease, or rental for any purpose other than for resale, sublease, or subrent. See Tennessee Code 67-6-102
• Sale for resale: means the sale of the property, services, or taxable item intended for subsequent resale by the purchaser. See Tennessee Code 67-6-102
• Sales: means all gross receipts of the taxpayer not allocated under this part. See Tennessee Code 67-4-2004
• Sales: means all gross receipts of the taxpayer not allocated under this part. See Tennessee Code 67-4-2004
• Sales price: means the total amount for which tangible personal property or services rendered is sold, including any services that are a part of the sale, valued in money, whether paid in money or otherwise, and includes any amount for which credit is given to the purchaser by the seller, without any deduction from the price on account of the cost of the property sold, the cost of materials used, labor or service cost, losses, or any other expense whatsoever. See Tennessee Code 67-4-3002
• Sales price: includes consideration received by the seller from third parties, if:
  (i) The seller actually receives consideration from a party other than the purchaser, and the consideration is directly related to a price reduction or discount on the sale. See Tennessee Code 67-6-102
• Sales tax: means the sales tax levied under this chapter. See Tennessee Code 67-6-802
• Sampling: means the distribution of samples to members of the general public in a public place. See Tennessee Code 39-17-1503
• 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 [former] federal savings and loan insurance corporation (FSLIC) or any successor [repealed] of such corporation. See Tennessee Code 1-3-105
• Scaled distance: means the actual distance in feet divided by the square root of the maximum charge weight per delay period, in pounds. See Tennessee Code 68-105-102
• Schedules of compliance: means a schedule of remedial measures including an enforceable sequence of actions or operations leading to compliance with an effluent limitation, condition of a permit, other limitation, prohibition, standard, or regulation. See Tennessee Code 69-3-103
• School art supplies: means an item commonly used by a student in a course of study for artwork. See Tennessee Code 67-6-102
• School computer supplies: means an item commonly used by a student in a course of study in which a computer is used. See Tennessee Code 67-6-102
• School grounds: means any building, structure, and surrounding outdoor grounds contained within a public or private preschool, nursery school, kindergarten, elementary or secondary school's legally defined property boundaries as registered in a county register's office, and any publicly owned or leased vehicle used to transport children to or from school or any officially sanctioned or organized school event. See Tennessee Code 39-17-1603
• School instructional materials: means written material commonly used by a student in a course of study as a reference and to learn the subject being taught. See Tennessee Code 67-6-102
• School supplies: means an item used by a student in a course of study. See Tennessee Code 67-6-102
• School youth athletic activity: means a school or a local education agency organized athletic activity when the majority of the participants are under eighteen (18) years of age, and are engaging in an organized athletic game or competition against another team, club, or entity or in practice or preparation for an organized game or competition against another team, club, or entity. See Tennessee Code 68-6-102
• Scrap vehicle: means any motor vehicle that has been crushed, flattened or dismantled or that has been otherwise damaged to the extent that it cannot be economically repaired. See Tennessee Code 39-17-1401
• Securities: means United States treasury securities, obligations of United States government agencies and corporations, obligations of state and political subdivisions, corporate stock and other securities, participations in securities backed by mortgages held by the United States or state government agencies, loan-backed securities and similar investments. See Tennessee Code 67-4-2004
• Securities: means United States treasury securities, obligations of United States government agencies and corporations, obligations of state and political subdivisions, corporate stock and other securities, participations in securities backed by mortgages held by the United States or state government agencies, loan-backed securities and similar investments. See Tennessee Code 67-4-2004
• Seller: means any person making sales, leases, or rentals of personal property or services. See Tennessee Code 67-6-802
• Seller: means every consignee, bailee, factor or auctioneer having either actual or constructive possession of tangible personal property, or having possession of the documents of title to tangible personal property, with power to sell such tangible personal property in the consignee's, bailee's, factor's or auctioneer's own name and actually so selling, is deemed the seller of such tangible personal property within the meaning of this part. See Tennessee Code 67-4-702
• Separative work units: means the measure of effort expended to separate a given quantity of uranium, feed material, into two (2) fractions, one a product fraction containing a higher concentration of U-235 than the feed material, and the other a tails fraction, containing a lower concentration of U-235. See Tennessee Code 67-4-1101
• Serious bodily injury: means bodily injury that involves:
  (A) A substantial risk of death. See Tennessee Code 39-11-106
• Serious incident: means any single incident where any person or persons are immediately transported to a licensed off-site medical care facility for treatment of an injury as a result of being on, or the operation of, the amusement device. See Tennessee Code 68-121-101
• Serious physical injury: means a patron's personal injury immediately reported to the owner or operator as occurring on an amusement device and that results in death, dismemberment, significant disfigurement or other significant injury that requires immediate in-patient admission and twenty-four-hour hospitalization under the care of a licensed physician for other than medical observation. See Tennessee Code 68-121-101
• Service: means personal service or delivery by certified mail to the last known address of the addressee, or as otherwise allowed by contract. See Tennessee Code 66-36-101
• Service address: means the location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid. See Tennessee Code 67-6-102
• Service agreement: means a contract pursuant to which a person agrees to provide services in connection with the sale of residential real estate or the sale of any product or the performance of any personal service on or for the maintenance of residential real estate. See Tennessee Code 66-33-102
• Service of process: The service of writs or summonses to the appropriate party.
• Service provider: means a person who provides services or products to a consumer. See Tennessee Code 66-33-102
• Services: means and includes every activity, function or work engaged in by a person for profit or monetary gain, except as otherwise provided in this part. See Tennessee Code 67-4-3002
• 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
• Services: means and includes every activity, function or work engaged in by a person for profit or monetary gain, except as otherwise provided in this part. See Tennessee Code 67-4-702
• 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.
• Sewage: means water-carried waste or discharges from human beings or animals, from residences, public or private buildings, or industrial establishments, or boats, together with such other wastes and ground, surface, storm, or other water as may be present. See Tennessee Code 69-3-103
• Sewerage system: means the conduits, sewers, and all devices and appurtenances by means of which sewage and other waste is collected, pumped, treated, or disposed. See Tennessee Code 69-3-103
• 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
• Sex: means a person's immutable characteristics of the reproductive system that define the individual as male or female, as determined by anatomy and genetics existing at the time of birth. See Tennessee Code 68-33-102
• Sexual activity: means any of the following acts:
  (A) Vaginal, anal or oral intercourse, whether done with another person or an animal. See Tennessee Code 39-17-1002
• Shelter: means animal or humane shelter, dog pound or animal pound. See Tennessee Code 68-8-102
• Short-term rental unit: means a residential dwelling that is rented wholly or partially for a fee for a period of less than thirty (30) continuous days and does not include a hotel as defined in §. See Tennessee Code 67-4-1401
• Short-term rental unit: means a residential dwelling that is rented wholly or partially for a fee for a period of less than thirty (30) continuous days and does not include a hotel as defined in §. See Tennessee Code 67-4-1501
• Short-term rental unit marketplace: means a person or entity, excluding a vacation lodging service, that provides a platform for compensation, through which a third party offers to rent a short-term rental unit to an occupant. See Tennessee Code 67-4-1401
• Short-term rental unit marketplace: means a person or entity, excluding a vacation lodging service, that provides a platform for compensation, through which a third party offers to rent a short-term rental unit to an occupant. See Tennessee Code 67-4-1501
• Short-term rental unit provider: means any person or entity engaged in renting any short-term rental unit offered through a short-term rental unit marketplace. See Tennessee Code 67-4-1501
• Short-term rental unit transaction: means any transaction in which there is a charge to an occupant by a short-term rental unit provider for the occupancy of a short-term rental unit. See Tennessee Code 67-4-1501
• Shotgun: means any firearm designed, made or adapted to be fired from the shoulder and to use the energy of the explosive in a fixed shotgun shell to fire through a smooth-bore barrel either a number of ball shot or a single projectile by a single function of the trigger. See Tennessee Code 39-17-1301
• 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
• Silvicultural activities: means those forest management activities associated with the harvesting of timber and including, without limitation, the construction of roads and trails. See Tennessee Code 69-3-103
• Site of significant historical interest: means any real property, building, or fixture, or any combination thereof, of unique and peculiar historical significance. See Tennessee Code 67-8-702
• Ski area: means all the ski slopes and ski trails and passenger tramways administered or operated as a single enterprise within this state. See Tennessee Code 68-114-102
• Ski area operator: means a person or organization having operational responsibility for any ski area, including an agency of this state or a political subdivision of this state. See Tennessee Code 68-114-102
• Skier: means any person present in a ski area for the purpose of engaging in the sport of skiing, Nordic, freestyle or other types of ski jumping and who is using skis, a sled, a tube or a snowboard. See Tennessee Code 68-114-102
• Smoking: means the burning of a lighted cigarette, cigar, pipe or any other substance containing tobacco. See Tennessee Code 39-17-1603
• Smoking: means inhaling, exhaling, burning, or carrying any lighted cigar, cigarette, pipe, or other lighted tobacco product in any manner or in any form. See Tennessee Code 39-17-1802
• Smoking hemp: means hemp that is offered for sale to the public with the intention that it is consumed by smoking and that does not meet the definition of a vapor product. See Tennessee Code 39-17-1503
• Software: means computer software. See Tennessee Code 67-6-102
• Solid waste: means garbage, refuse, and other discarded solid materials, including solid waste materials resulting from industrial, commercial and agricultural operations, and all garbage, refuse or other discarded solid materials from individual homes, apartments, multiple dwellings, trailers or other living quarters, and from community activities, but does not include solids or dissolved material in domestic sewage or other significant pollutants in water resources, such as silt, dissolved or suspended solids in industrial waste water effluents, dissolved materials in irrigation return flows or other common water pollutants. See Tennessee Code 68-213-102
• solvent: means any and all non-aqueous solvents or products used, or intended for use, in the cleaning of garments and other fabrics at a drycleaning facility and includes, but is not limited to, dense non-aqueous solvents such as chlorinated solvents like perchloroethylene (perc), also known as tetrachloroethylene, and light non-aqueous solvents such as petroleum-based solvents like Stoddard Solvent, and the products into which all such solvents or products degrade. See Tennessee Code 68-217-102
• Source: means any activity, operation, construction, building, structure, facility, or installation from which there is or may be the discharge of pollutants. See Tennessee Code 69-3-103
• Special analyst: means any person performing a singular or limited type of medical laboratory test or group of tests, such as, but not limited to, blood gases or pH tests, on human specimens, but who is not trained to perform the broad range of tests required of licensed medical laboratory personnel. See Tennessee Code 68-29-103
• Special nuclear material: means :
  (A) Plutonium, uranium enriched in the isotope 233 or 235, and any other material that is now or subsequently determined to be special nuclear material by the atomic energy commission or any successor agency of the United States government pursuant to the Atomic Energy Act of 1954 (42 U. See Tennessee Code 67-4-1101
• Specified digital products: means electronically transferred digital audio-visual works, digital audio works and digital books. See Tennessee Code 67-6-102
• Sport or recreational equipment: means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use. See Tennessee Code 67-6-102
• Stamp: means the impression, device, stamp, label or print manufactured, printed or made as prescribed by the commissioner. See Tennessee Code 67-4-1001
• Standard of performance: means a standard for the control of the discharge of pollutants that reflects the greatest degree of effluent reduction that the commissioner determines to be achievable through application of the best available demonstrated control technology, processes, operating methods, or other alternatives, including, where practicable, a standard permitting no discharge of pollutants. See Tennessee Code 69-3-103
• 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
• 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
• State: means the state of Tennessee. See Tennessee Code 67-3-103
• State: means the state of Tennessee. See Tennessee Code 9-21-105
• State: means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico. See Tennessee Code 67-6-802
• 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
• State agency: means any agency of the state created by the general assembly. See Tennessee Code 9-21-105
• State forester: means the director of the division of forestry. See Tennessee Code 67-5-1004
• State lottery game: means any game of chance approved and operated pursuant to title 4, chapter 51, part 1, including, but not limited to, instant tickets, online games, and games using mechanical or electronic devices. See Tennessee Code 39-17-601
• State lottery retailer: means :
  (A) A person who sells state lottery tickets or shares on behalf of the corporation pursuant to a contract or an employee or agent of the person. See Tennessee Code 39-17-601
• State lottery ticket or share: means a lottery ticket or share issued by, or under the authority of, the corporation for evidence of participation in a state lottery game. See Tennessee Code 39-17-601
• State taxes: means the aggregate estate, inheritance, succession, collateral inheritance and/or legacy taxes paid to any state, territory or the District of Columbia, including, also, such taxes of any of those kinds as are imposed by the state of Tennessee other than the Tennessee estate tax imposed by this part, allowable in computing the maximum credit under §. See Tennessee Code 67-8-202
• Statute: A law passed by a legislature.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Sticker: means the decal issued for each bona fide coin-operated amusement machine to show proof of payment of the machine tax. See Tennessee Code 67-4-2203
• Stocks: means shares of stock issued by corporations chartered and organized under the laws of the state of Tennessee, or of any other state, or of the United States, or of any foreign government, and all interests in partnerships, associations, or trusts represented by transferable evidence of such interest. See Tennessee Code 67-2-101
• Stop work order: means an order issued by the commissioner of environment and conservation requiring the operator to immediately cease part or all silvicultural activities. See Tennessee Code 69-3-103
• Storage: means and includes any keeping or retention in this state of tangible personal property for use or consumption in this state, or for any purpose other than sale at retail in the regular course of business. See Tennessee Code 67-6-102
• Stream: means a surface water that is not a wet weather conveyance. See Tennessee Code 69-3-103
• stream mapping: means the collection and analysis of water samples along streams that normally exhibit water flow at least six (6) consecutive months per year within a given area. See Tennessee Code 69-3-202
• 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 nexus in this state: means any direct or indirect connection of the taxpayer to this state such that the taxpayer can be required under the . See Tennessee Code 67-4-2004
• Substantial nexus in this state: means any direct or indirect connection of the taxpayer to this state such that the taxpayer can be required under the . See Tennessee Code 67-4-2004
• Summons: Another word for subpoena used by the criminal justice system.
• Supplier: means a person that meets all the following conditions:
  (i) Is subject to the general taxing jurisdiction of this state. See Tennessee Code 67-3-103
• Surcharge: means a tax, or combination of taxes, levied by a local government pursuant to this part. See Tennessee Code 67-4-3201
• Switchblade knife: means any knife that has a blade which opens automatically by:
  (A) Hand pressure applied to a button or other device in the handle. See Tennessee Code 39-17-1301
• Tangible personal property: means and includes personal property that may be seen, weighed, measured, felt or touched, or is in any other manner perceptible to the senses. See Tennessee Code 67-4-3002
• Tangible personal property: means and includes personal property that may be seen, weighed, measured, felt or touched, or is in any other manner perceptible to the senses. See Tennessee Code 67-4-702
• Tangible personal property: includes electricity, water, gas, steam, and prewritten computer software. See Tennessee Code 67-6-102
• Tank wagon: means a straight truck having multiple compartments designed or used to carry petroleum products. See Tennessee Code 67-3-103
• Tanning device: means any equipment that emits radiation used for tanning of the skin, such as a sun lamp, tanning booth, or tanning bed, and includes any accompanying equipment, such as protective eyewear, timers and handrails. See Tennessee Code 68-117-102
• Tanning facility: means any place where a tanning device is used for a fee, membership dues, or any other compensation. See Tennessee Code 68-117-102
• Tax: means any obligation due a governmental body, which obligation is secured by a lien on real property. See Tennessee Code 67-5-2201
• 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 entity: includes counties, cities, metropolitan governments, municipal corporations, quasi-municipal corporations, and political subdivisions having authority to levy a property tax. See Tennessee Code 67-5-105
• 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
• Tax lien: means the lien securing a tax as defined in this section. See Tennessee Code 67-5-2201
• Tax suit: means any suit brought to enforce a tax lien as defined in this section. See Tennessee Code 67-5-2201
• Taxable motor fuel: means gasoline, diesel fuel, kerosene, and blends thereof, and any other substance blended with any of these fuels. See Tennessee Code 67-3-103
• Taxable property: means all property subject to ad valorem taxation within the local government, or any portion of the local government, if applicable. See Tennessee Code 9-21-105
• Taxing jurisdiction: means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico or a territory or possession of the United States. See Tennessee Code 67-4-2004
• Taxing official: means the commissioner of revenue, and in any other reciprocal state, the officer or body designated in the statute of such state substantially similar to this part. See Tennessee Code 67-8-501
• 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
• Taxpayer: as used in this part or part 15 of this chapter, means the owner of the property under appeal or any lessee legally obligated to pay ad valorem taxes for which the property is liable. See Tennessee Code 67-5-1412
• 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
• Taxpayer: means any owner of property subject to taxation or any party liable for property taxes. See Tennessee Code 67-5-105
• Telecommunications service: includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing, without regard to whether such service is referred to as voice over internet protocol services or is classified by the federal communications commission as enhanced or value added. See Tennessee Code 67-6-102
• 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.
• Tenancy by the entirety: A type of joint tenancy between husband and wife that is recognized in some States. Neither party can sever the joint tenancy relationship; when a spouse dies, the survivor acquires full title to the property.
• Tenant: means one who occupies as a residence the premises of another in subordination to that other person's title and with such other person's assent, express or implied, and whose rental payments do not exceed two hundred dollars ($200) per week or the monetary equivalent, for any period of payment other than weekly. See Tennessee Code 68-111-101
• Tennessee estate: means such part of the estate, or interest in the estate, the transfer of which is within the power of the state of Tennessee to subject to the Tennessee estate tax. See Tennessee Code 67-8-202
• Tennessee estate tax: means the tax imposed by this part. See Tennessee Code 67-8-202
• Tennessee historic property preservation or rehabilitation entity: means an entity that satisfies all of the following requirements:
  (A) The Tennessee historic property preservation or rehabilitation entity must be a corporation or limited liability company organized under the laws of Tennessee, that is directly or indirectly controlled by a not-for-profit entity, as defined in this part. See Tennessee Code 67-4-2004
• Terminal: means a storage and distribution facility for taxable motor fuel, supplied by pipeline or marine vessel, that is registered as a qualified terminal by the internal revenue service. See Tennessee Code 67-3-103
• Terminal operator: means a person that:
  (i) Owns, operates, or otherwise controls a terminal. See Tennessee Code 67-3-103
• Test: means a test approved by the department to determine possible infection with STDs. See Tennessee Code 68-10-101
• Testator: A male person who leaves a will at death.
• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Textbook: means a printed book that contains systematically organized educational information that covers the primary objectives of a course of study. See Tennessee Code 67-6-102
• Third party complainant: means a health care provider or public employee who, in the regular performance of the health care provider's or public employee's duties, has been inside a premises occupied by a tenant. See Tennessee Code 68-111-101
• Time-share estate: means an ownership or leasehold estate in property devoted to a time-share fee, tenants in common, time span ownership, interval ownership, and a time-share lease. See Tennessee Code 67-6-102
• Tire: means a continuous solid or pneumatic rubber covering encircling the wheel of a motor vehicle. See Tennessee Code 67-4-1602
• Tobacco: means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. See Tennessee Code 67-6-102
• Tobacco distributor: means any person who receives, purchases, sells or otherwise handles tobacco products as a secondary wholesaler and who acquires all that person's tobacco products on which, prior to receipt by the person, the tobacco tax required by Tennessee and any other state has been previously paid by a Tennessee wholesaler that is also a Tennessee appointed and bonded affixing agent, and who sells or otherwise makes available such tobacco products to retailers in this and perhaps other states at a wholesale price for the purpose of resale to the consumer. See Tennessee Code 67-4-1001
• Tobacco product: means any product that contains tobacco and is intended for human consumption, including, but not limited to, cigars, cigarettes and bidis. See Tennessee Code 39-17-1503
• Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
• Tourism: means attracting nonresidents to visit a particular municipality and encouraging those nonresidents to spend money in the municipality, which includes travel related to both leisure and business activities. See Tennessee Code 67-4-1401
• Tourism development: means the acquisition and construction of, and financing and retirement of debt for, facilities related to tourism. See Tennessee Code 67-4-1401
• Tourism development zone: means an area described by §. See Tennessee Code 67-4-3002
• 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.
• Transfer: means the sale, gift, grant, conveyance, assignment, inheritance, or other transfer of an interest in real property located in this state. See Tennessee Code 66-37-102
• Transfer fee: means a fee or charge imposed by a transfer fee covenant, but does not include any tax, assessment, fee or charge imposed by a governmental authority pursuant to applicable laws, ordinances, or regulations. See Tennessee Code 66-37-102
• Transfer fee covenant: means a provision in a document, whether recorded or not and however denominated, that purports to run with the land or bind current owners or successors in title to specified real property located in this state, and that obligates a transferee or transferor of all or part of the property to pay a fee or charge to a third person upon transfer of an interest in all or part of the property, or in consideration for permitting any such transfer. See Tennessee Code 66-37-102
• Transfer taxes: means all the taxes imposed by this chapter, including the inheritance, estate, gift and generation-skipping transfer taxes, and interest and penalties thereon. See Tennessee Code 67-8-702
• Transient: means any person who exercises occupancy or is entitled to occupancy of any rooms, lodgings or accommodations in a hotel for a period of less than thirty (30) continuous days. See Tennessee Code 67-4-1401
• Transient: means any person who exercises occupancy or is entitled to occupancy of any short-term rental unit for a period of less than thirty (30) continuous days. See Tennessee Code 67-4-1501
• Transit improvement program: means a program consisting of specified public transit system projects and services. See Tennessee Code 67-4-3201
• Transmix: means the buffer or interface between two (2) different products in a pipeline shipment, or a mix of two (2) different products within a refinery or terminal that results in an off-grade mixture. See Tennessee Code 67-3-103
• Transplantation: means the transplantation or transfusion of a human body part into the body of another individual for the purpose of treating or curing a medical condition. See Tennessee Code 68-31-101
• Transport truck: means a semi-trailer combination rig or tank wagon designed or used for the purpose of transporting petroleum products over the highways. See Tennessee Code 67-3-103
• Transporter: means any operator of a pipeline, barge, railroad or transport truck engaged in the business of transporting petroleum products. See Tennessee Code 67-3-103
• Trauma center: means any Level I, Level II, Level III or Level IV institution licensed by the commission pursuant to chapter 11, part 2 of this title. See Tennessee Code 68-59-102
• Trauma patient: means a patient who is on the state trauma registry or the National Trauma Registry of the American College of Surgeons. See Tennessee Code 68-59-102
• Trauma service codes: means a subset of the ICD-10-CM diagnosis codes, or the most relevant versions of the International Classification of Diseases and Related Health Problems (ICD) required by the centers for medicare and medicaid services, for coding hospital discharges designated as trauma service codes by the American College of Surgeons committee on trauma. See Tennessee Code 68-59-102
• Trauma system: means :
  (A) All designated Level I, II, III, IV trauma centers. See Tennessee Code 68-59-102
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• True bill: Another word for indictment.
• Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. ^{Source: OCC}
• Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.
• Two-party exchange: means a transaction in which a petroleum product is transferred from one licensed supplier or licensed permissive supplier to another licensed supplier or licensed permissive supplier pursuant to an exchange agreement:
  (A) Which transaction includes a transfer from the person that holds the inventory position for taxable motor fuel in the terminal as reflected on the records of the terminal operator. See Tennessee Code 67-3-103
• 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
• Unattended: means sales of goods are processed electronically without the physical presence of a person operating the market sales checkout. See Tennessee Code 67-6-102
• Uncompensated care: means either:
  (A) Care provided by a facility defined as part of the trauma system to a trauma patient who:

  (i) Has no medical insurance, including Medicare Part B coverage. See Tennessee Code 68-59-102
• under common control with: means the possession, direct or indirect, of the power to direct or cause the direction of the management and policies of an entity, whether through the ownership of voting securities, by contract or otherwise, and shall be construed as "control" is used in the rules promulgated under the Securities Act of 1933 (15 U. See Tennessee Code 67-4-2004
• Undyed diesel fuel: means diesel fuel not dyed under United States environmental protection agency rules for high sulfur diesel fuel nor dyed under internal revenue service rules for low sulphur fuel, nor pursuant to any other requirements subsequently set by the environmental protection agency or internal revenue service. See Tennessee Code 67-3-103
• 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
• unitary group: includes those entities that are engaged in a unitary business transacted wholly in, or in and out of the state of Tennessee, even if some of the entities would not be subject to tax in this state, if considered apart from their unitary group. See Tennessee Code 67-4-2004
• unitary group: includes those entities that are engaged in a unitary business transacted wholly in, or in and out of the state of Tennessee, even if some of the entities would not be subject to tax in this state, if considered apart from their unitary group. See Tennessee Code 67-4-2004
• Unloaded: means the rifle, shotgun or handgun does not have ammunition in the chamber, cylinder, clip or magazine, and no clip or magazine is in the immediate vicinity of the weapon. See Tennessee Code 39-17-1301
• Use: means and includes the exercise of any right or power over tangible personal property incident to the ownership thereof, except that it does not include the sale at retail of that property in the regular course of business. See Tennessee Code 67-6-102
• Use tax: means the use tax levied under this chapter. See Tennessee Code 67-6-802
• Use tax: includes the "use" "consumption" "distribution" and "storage" as defined in this section. See Tennessee Code 67-6-102
• User: means a person who operates a motor vehicle in this state that is propelled by liquified gas or compressed natural gas. See Tennessee Code 67-3-1101
• Vacation lodging: means real property, other than the primary and regular residence or abode of an individual property owner, that is utilized, or can be utilized, for overnight rentals in the absence of the individual property owner. See Tennessee Code 67-4-702
• Vacation lodging service: means a person or entity that is engaged in the business of providing the services of management, marketing, booking, and rental of short-term rental units. See Tennessee Code 67-4-1401
• Vacation lodging service: means a person or entity that is engaged in the business of providing the services of management, marketing, booking, and rental of short-term rental units. See Tennessee Code 67-4-1501
• Vaccination: means the injection of a rabies vaccine for animals, which meets the standards prescribed by both the United States Department of Agriculture (USDA) license granted to the vaccine for interstate sale and by the department. See Tennessee Code 68-8-102
• Variance: means an authorization issued to a person by the commissioner that would allow that person to cause a water quality standard to be exceeded for a limited time period without changing the standard. See Tennessee Code 69-3-103
• Vehicle fuel supply tank: means any receptacle on a motor vehicle designed to supply fuel for the propulsion of the motor vehicle or from which fuel is supplied for the propulsion of the motor vehicle. See Tennessee Code 67-3-103
• Vending machine: means any money-in-the-slot device used for the automatic merchandising of tobacco products, and each such machine shall be considered as a separate retail dealer. See Tennessee Code 67-4-1001
• Vertical service: means an ancillary service that is offered in connection with one (1) or more telecommunications services, that offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services. See Tennessee Code 67-6-102
• Vessel: means a barge or other marine conveyance used to transport petroleum products in bulk. See Tennessee Code 67-3-103
• Veterinarian: means any individual licensed by the state board of veterinary medical examiners to practice veterinary medicine in this state. See Tennessee Code 68-8-102
• Video game digital product: means the right to access and use computer software that facilitates human interaction with a user interface to generate visual feedback for amusement purposes, when possession of the computer software is maintained by the seller or a third party, regardless of whether the charge for the service is on a per use, per user, per license, subscription, or some other basis. See Tennessee Code 67-6-102
• Video programming services: means programming provided by or generally considered comparable to programming provided by a television broadcast station and shall include cable television services sold by a provider authorized pursuant to title 7, chapter 59, wireless cable television services (multipoint distribution service/multichannel multipoint distribution service) and video services provided through wireline facilities located at least in part in the public rights-of-way without regard to delivery technology, including internet protocol technology. See Tennessee Code 67-6-102
• Voice mail service: means an ancillary service that enables the customer to store, send or receive recorded messages. See Tennessee Code 67-6-102
• Waived: means those laboratory tests systems cleared by the United States food and drug administration (FDA) for home use and those tests approved for waiver under the federal Clinical Laboratory Improvement Amendments of 1988 (CLIA) (42 U. See Tennessee Code 68-29-103
• Waters: means any and all water, public or private, on or beneath the surface of the ground, that are contained within, flow through, or border upon Tennessee or any portion thereof, except those bodies of water confined to and retained within the limits of private property in single ownership that do not combine or effect a junction with natural surface or underground waters. See Tennessee Code 69-3-103
• Weight: means the maximum weight of explosive, in pounds. See Tennessee Code 68-105-102
• Wet weather conveyance: means , notwithstanding any other law or rule to the contrary, man-made or natural watercourses, including natural watercourses that have been modified by channelization:
  (A) That flow only in direct response to precipitation runoff in their immediate locality. See Tennessee Code 69-3-103
• Wholesale cost price: means the manufacturers' and/or processors' actual sales price of any tobacco product, delivered to Tennessee dealers, exclusive of any discounts, rebates, allowances, or the privilege tax imposed by this part. See Tennessee Code 67-4-1001
• Wholesale dealer and jobber: means any person who maintains wholesale facilities in one (1) or more permanent locations, and engages in the business of receiving, storing, purchasing, selling at wholesale only, importing unstamped tobacco products, and otherwise handling tobacco products for resale at a wholesale price only to other licensed wholesale dealers and jobbers, or tobacco distributors or retail dealers as defined in this section, but does not sell tobacco products directly to the ultimate consumer. See Tennessee Code 67-4-1001
• Wholesale distributor: means a person or company whose primary business is selling drycleaning solvents and supplies to in-state or out-of-state drycleaning facilities. See Tennessee Code 68-217-102
• Wholesaler: means a person who supplies a controlled substance that the person has not produced or prepared, on official written orders, but not on prescriptions. See Tennessee Code 39-17-402
• Wholesaler: means a person who acquires petroleum products from a supplier, importer or from another wholesaler, for subsequent sale and distribution at wholesale by tank cars, transport trucks or vessels. See Tennessee Code 67-3-103
• Wholesaler: means any person primarily engaged in the business of making wholesale sales. See Tennessee Code 67-4-702
• Workbook: means a printed booklet that contains problems and exercises in which a student may directly write answers or responses to the problems and exercises. See Tennessee Code 67-6-102
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.
• Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.
• written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
• youth athletic activity: means an athletic activity organized by a city, county, business, or nonprofit organization when the majority of the participants are under eighteen (18) years of age, and are engaging in an organized athletic game or competition against another team, club, or entity or in practice or preparation for an organized game or competition against another team, club, or entity. See Tennessee Code 68-6-102