Terms Used In Tennessee Code > Title 67 > Chapter 4 > Part 28 - Taxation of Unauthorized Substances

• Arrest: Taking physical custody of a person by lawful authority.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2802
• Controlled substance: means a controlled substance as defined in §. See Tennessee Code 67-4-2802
• Controlled substance analogue: means a controlled substance analogue as defined in §. See Tennessee Code 67-4-2802
• Conviction: A judgement of guilt against a criminal defendant.
• Department: means the department of revenue. See Tennessee Code 67-4-2004
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Illicit alcoholic beverage: includes , but is not limited to, the products known as "bootleg liquor" "moonshine" "non-tax-paid liquor" and "white liquor". See Tennessee Code 67-4-2802
• 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.
• Local law enforcement agency: means a municipal police department, a metropolitan police department, or a sheriff's office. See Tennessee Code 67-4-2802
• Low-street-value drug: means any of the following controlled substances:
  (A) An anabolic steroid as defined in §. See Tennessee Code 67-4-2802
• Marijuana: means all parts of the plant of the genus cannabis, whether growing or not. See Tennessee Code 67-4-2802
• Merchant: means a merchant or peddler within the scope of Constitution of Tennessee, Article II, §. See Tennessee Code 67-4-2802
• Person: means person as defined in §. See Tennessee Code 67-4-2802
• 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
• Statute: A law passed by a legislature.
• 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
• Unauthorized substance: means a controlled substance, a controlled substance analogue, a low-street-value drug or an illicit alcoholic beverage. See Tennessee Code 67-4-2802