Terms Used In Tennessee Code > Title 17 > Chapter 5 > Part 2 - Creation and Organization

• Basic cost of cigarettes: means the invoice cost of cigarettes to the retailer or the replacement cost of cigarettes to the retailer within thirty (30) days prior to the date of sale, in the quantity last purchased, whichever is lower, absent any cash or other discounts and/or concessions of any kind, to which shall be added the full face value of any stamps which may be required by any cigarette tax law of this state now in effect or hereafter enacted, and any other taxes or fees imposed by title 67, chapter 4, part 10, if not already included by the manufacturer in this list price. See Tennessee Code 47-25-302
• Commissioner: means the commissioner of revenue. See Tennessee Code 47-25-302
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Contract: A legal written agreement that becomes binding when signed.
• 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.
• Cost to the retailer: means the "basic cost of cigarettes" to the retailer plus the "cost of doing business by the retailer". See Tennessee Code 47-25-302
• Cost to the retailer: means whichever is lower of the following:
  (i) The purchase price of the product or commodity to the retailer at the retail outlet when the invoice is dated not more than sixty (60) days prior to the sale of such product or commodity by the retailer. See Tennessee Code 47-25-202
• Cost to the wholesaler: means and includes whichever is lower of the following:
  (i) The purchase price of the product or commodity to the wholesaler when the invoice is dated not more than sixty (60) days prior to the sale of such product or commodity by the wholesaler. See Tennessee Code 47-25-202
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Deceptive imitation: means any imitation calculated or likely to deceive purchasers exercising the care ordinarily exercised in buying. See Tennessee Code 47-25-401
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Drug: includes all preparations recognized in the United States Pharmacopoeia or National Formulary for internal or external use, and any substance or mixture of substances intended to be used for the cure, mitigation, or prevention of diseases of either humans or other animals. See Tennessee Code 47-25-401
• 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.
• Fiduciary: A trustee, executor, or administrator.
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Month: means a calendar month. See Tennessee Code 1-3-105
• Owner: means the person having the right to the use of a trademark. See Tennessee Code 47-25-401
• 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.
• Person: includes any individual, partnership, corporation, or association. See Tennessee Code 47-25-401
• Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
• Personal property: All property that is not real property.
• Personal property: includes money, goods, chattels, things in action, and evidences of debt. See Tennessee Code 1-3-105
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Property: includes both personal and real property. See Tennessee Code 1-3-105
• Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• 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
• Retailer: means and includes every person, partnership, firm, corporation or association engaged in the business of making sales at retail within this state. See Tennessee Code 47-25-202
• 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
• Trademark: includes any trade or identifying mark, term, design, device, label, slogan, dress, or other means by which the goods of any producer, manufacturer, packer, owner, or seller may be identified. See Tennessee Code 47-25-401
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
• wholesale sales: means and includes any transfer, for a valuable consideration made in the ordinary course of trade or the usual prosecution of the seller's business, of title to tangible personal property to the purchaser for resale either in its original form or as processed or prepared for resale by hotels, cafes, or hospitals or other institutions. See Tennessee Code 47-25-202
• Wholesaler: means and includes every person, partnership, firm, corporation, or association engaged in the business of making sales at wholesale within this state. See Tennessee Code 47-25-202
• written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
• Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105