Terms Used In Tennessee Code 46-1-107

• Cemetery: means any land or structure in this state dedicated to and used, or intended to be used, for interment of human remains. See Tennessee Code 46-1-102
• Cemetery company: means an individual, partnership, corporation, or association, now or hereafter organized, owning or controlling cemetery lands or property and conducting the business of a cemetery. See Tennessee Code 46-1-102
• Commissioner: means the commissioner of commerce and insurance. See Tennessee Code 46-1-102
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Improvement care: means the continual maintenance of the cemetery grounds and graves in keeping with a properly maintained cemetery, including cutting of grass, raking and cleaning of cemetery plots at reasonable intervals, and pruning of shrubs and trees. See Tennessee Code 46-1-102
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
• Pre-need: means the time prior to death when the use of cemetery merchandise or services is not actually required. See Tennessee Code 46-1-102
• Services: means acts performed by a cemetery company on its premises in the final interment of human remains or the installation of cemetery merchandise used in connection with final interment. See Tennessee Code 46-1-102
• State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
• Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. ^{Source: OCC}