Tennessee Statutes
§ 67-4-2601 — Part definitions
Tennessee·Title 67
As used in this part:
(1)"Brand family" means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, "menthol," "lights," "kings," and "100s," and includes any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes;
(2)"Cigarette" has the same meaning as in § 47-31-102 ;
(3)"Cigarette rolling machine operator" has the same meaning as in § 67-4-1001 ;
(4)"Commissioner" means the commissioner of revenue;
(5)"Delivery sale" has the same meaning as in § 67-4-1001
Free access — add to your briefcase to read the full text and ask questions with AI
Tennessee § 67-4-2601 (Part definitions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
S & M BRANDS, INC. v. Summers
393 F. Supp. 2d 604 (M.D. Tennessee, 2005)
S&M Brands, Inc. v. Summers
228 F. App'x 560 (Sixth Circuit, 2007)
Xcaliber International LTD., LLC v. Tennessee Department Of Revenue
(Court of Appeals of Tennessee, 2018)
Legislative History
Amended by 2014 Tenn. Acts, ch. 749, s 7, eff. 4/22/2014. Acts 2003 , ch. 294, § 2.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund