Terms Used In Tennessee Code > Title 67 > Chapter 2 - Income Taxation

• 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
• 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
• Agriculture: means :
  (i) The land, buildings and machinery used in the commercial production of farm products and nursery stock. See Tennessee Code 1-3-105
• Arrest: Taking physical custody of a person by lawful authority.
• 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
• 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
• 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
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-2-101
• 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.
• 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
• County mayor: means and includes "county executive" unless the context clearly indicates otherwise. See Tennessee Code 1-3-105
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• 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
• Decedent: A deceased person.
• 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 :
  (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
• 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
• 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
• Distribute: means to deliver other than by administering or dispensing a controlled substance. See Tennessee Code 39-17-402
• 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
• 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
• Fiduciary: A trustee, executor, or administrator.
• 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
• 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
• Grantor: The person who establishes a trust and places property into it.
• 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
• 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
• 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
• Lien: A claim against real or personal property in satisfaction of a debt.
• 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
• Marijuana: means all parts of the plant cannabis, whether growing or not. See Tennessee Code 39-17-402
• Minor: means any person under eighteen (18) years of age. See Tennessee Code 39-11-106
• 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
• 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
• 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
• 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
• 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
• 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
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• 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
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• 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
• 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
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• 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
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• 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