2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 4 - Privilege and Excise Taxes
Part 28 - Taxation of Unauthorized Substances
67-4-2802 - Part definitions.

67-4-2802. Part definitions.

As used in this part, unless the context clearly requires otherwise:

     (1)  “Commissioner” means the commissioner of revenue;

     (2)  “Controlled substance” means a controlled substance as defined in § 39-17-402, and not included in “low-street-value drugs”;

     (3)  “Dealer” means any of the following:

          (A)  A person who actually or constructively possesses more than forty-two and one-half (42.5) grams of marijuana, one (1) or more marijuana plants, seven (7) or more grams of any other unauthorized substance that is sold by weight, or ten (10) or more dosage units of any other unauthorized substance that is not sold by weight; or

          (B)  A person who in violation of title 57, chapter 3, part 2, possesses an illicit alcoholic beverage for sale;

     (4)  “Illicit alcoholic beverage” means an alcoholic beverage, as defined in § 57-3-101, not authorized by the Tennessee alcoholic beverage commission. “Illicit alcoholic beverage” includes, but is not limited to, the products known as “bootleg liquor,” “moonshine,” “non-tax-paid liquor,” and “white liquor;”

     (5)  “Local law enforcement agency” means a municipal police department, a metropolitan police department, or a sheriff's office;

     (6)  “Low-street-value drug” means any of the following controlled substances:

          (A)  An anabolic steroid as defined in § 39-17-410(f);

          (B)  A depressant described in § 39-17-412(c);

          (C)  A hallucinogenic substance described in § 39-17-406(d);

          (D)  A stimulant described in § 39-17-412(e); or

          (E)  A controlled substance described in § 39-17-414;

     (7)  “Marijuana” means all parts of the plant of the genus cannabis, whether growing or not; the seeds of this plant; the resin extracted from any part of this plant; and every compound, salt, derivative, mixture, or preparation of this plant, its seeds, or its resin;

     (8)  “Person” means person as defined in § 39-17-402;

     (9)  “State law enforcement agency” means any state agency, force, department, or unit responsible for enforcing criminal laws; and

     (10)  “Unauthorized substance” means a controlled substance, a low-street-value drug or an illicit alcoholic beverage.

[Acts 2004, ch. 803, § 3; 2006, ch. 1019, § 50.]