reglab/housing_qa huggingface dataset:
TN Code § 67-4-1012 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1012. Distributors and Dealers — Inspection of Premises and Records

  Every distributor or dealer shall permit the commissioner or the commissioner's authorized agent or representative to inspect at any time all tobacco products, invoices, books, papers and memoranda, including the general books, both operating and proprietary ledgers, and other records, as may be deemed necessary by the commissioner in ascertaining whether or not the tax levied under this part has been paid, or in determining the amount of such tax due. Every cigarette rolling machine operator shall permit the commissioner or the commissioner's authorized agent to inspect the operator's cigarette rolling machine at any time.   No licensed distributor or dealer shall be permitted to claim any part of the premises whereon the distributor or dealer is engaged in business, to be exempt from inspection, as being the distributor's or dealer's dwelling or home, the distributor's or dealer's application for license under this part being declared an express waiver of such claim.   All persons failing to permit the examination of tobacco products, invoices, books and other memoranda, including the general books, both operating and proprietary ledgers, and other records, or interfering with the orderly inspection or examination thereof, or failing to file such reports as may be required by the commissioner, commit a Class A misdemeanor.
TN Code § 67-4-1013 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1013. Search Warrants

 Any duly authorized representative, agent or employee of the department who has been designated by the commissioner to enforce this part is authorized and empowered to execute search warrants and do all acts incident to the search warrant, in the same manner as search warrants may be levied by sheriffs and other peace officers.
TN Code § 67-4-1014 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1014. Enforcement Officers

  Inspectors, agents, representatives or officers appointed by the commissioner shall be cloaked with and have the duty, power and authority as police officers to enforce this part and in the illegal traffic of unstamped tobacco products.   The highway patrol shall likewise have concurrent authority to assist in the enforcement of this part and in the illegal traffic of unstamped tobacco products.    Any duly authorized representative or employee of the department who has been specifically designated by the commissioner to enforce §§ 67-4-1019 — 67-4-1021, is authorized and empowered to go armed, or carry a pistol while on active duty engaged in enforcing §§ 67-4-1019 — 67-4-1021.   Any such duly authorized representative or employee of the department who has been designated by the commissioner to enforce this part is authorized and empowered to execute search warrants and do all acts incident to the search warrant, in the same manner as search warrants may be levied by sheriffs and other peace officers.
TN Code § 67-4-1017 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1017. License Proceedings — Witnesses

  The commissioner has the power to issue subpoenas in the name of the state of Tennessee requiring the attendance of such witnesses as may be designated in the subpoena at the place or places, at either the office of the commissioner at Nashville, or at any place in the county in which the licensee has the licensee's place of business, and at such time or times as may be designated in such subpoena.   The licensee has the right to require the commissioner to issue any such subpoena requiring the attendance of any such witnesses as may be desired by the licensee.   All such subpoenas shall be served by the sheriff or any deputy of the county where the subpoena is directed, and such sheriff or deputy shall be entitled to the same fees for serving such subpoenas as in the case of serving subpoenas in civil cases from any court of record.   The commissioner, or any authorized agent, representative or employee, is empowered to administer oaths to any person so summoned or to any person giving evidence at the hearing.   Any person so summoned shall give all such evidence relevant to the matter under investigation as may be required by the commissioner or the commissioner's authorized agent, representative or employee, or as may be required by the licensee.   The usual fees and mileage expenses allowed witnesses in cases in a court of record shall be allowed any witnesses so summoned.
TN Code § 67-4-1018 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1018. License Proceedings — Costs

  All witness fees, mileage expenses and all fees of sheriffs for serving any notices or subpoenas shall be taxed as costs by the commissioner, the commissioner's authorized agent, representative or employee.   All costs and fees for witnesses and/or sheriffs shall be advanced or collected as provided in the case of witnesses attending upon cases in courts of record, and the service of subpoenas requiring their attendance and testimony.   If, upon the hearing, the licensee shall be found by the commissioner, or the commissioner's authorized agent, representative or employee, to be guilty of the delinquency charged, all of the costs in this section shall be taxed and charged against the licensee, but if the charge against such licensee shall be dismissed, then such costs shall be paid by the commissioner out of the funds in the commissioner's hands collected under this part, after approval by the commissioner, and shall be and constitute lawful expenditures under this section.
TN Code § 67-4-1022 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1022. Drop Shipments — Procedure

 Every person engaged in the activity within this state of billing, collecting for, distributing or selling tobacco products through the device, plan, scheme, or artifice commonly known as the “drop shipment plan or system” shall make a complete and itemized report, giving the name and address of the purchaser within twenty-four (24) hours of the receipt or taking of the order, and shall pay the tax and affix the stamps on the tobacco products before delivery.
TN Code § 67-4-1023 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1023. Liability for Undelivered Goods

 Any common carrier transporting tobacco products to a point within this state who, for whatever reason, does not deliver to the consignee all of the tobacco products indicated on the bill of lading shall be liable for the tax imposed under this part on all nondelivered products, unless proof deemed satisfactory to the commissioner is furnished showing that the products were not sold or consumed in this state.
TN Code § 67-4-1024 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1024. Violations — Criminal Penalties

   It is unlawful for any person to engage in the business of selling, distributing or handling tobacco products without the license required by this part, or after the license required by this part has been revoked, or for any person to violate any rule or regulation promulgated or prescribed by the commissioner under the authority vested in the commissioner by this part.   A violation of subdivision (a)(1) is a Class B misdemeanor.      It is unlawful for any person to sell or to possess for the purpose of sale, gift, use or consumption, or to transport in violation of this part, any tobacco products to which the tax stamps are not affixed, where such stamps are required to be affixed under this part, and any other tobacco products upon which tax has not been paid in a manner other than through the affixation of tax stamps where, under this part, it is provided that it shall be paid in such other manner.   A violation of subdivision (b)(1) is a Class B misdemeanor.   Any person unlawfully having in such person's possession over twenty-five (25) cartons of unstamped cigarettes or over ten (10) boxes of cigars of fifty (50) cigars each in violation of any provisions of this part commits a Class E felony.
TN Code § 67-4-1026 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1026. Packaging to Comply With Federal Laws and Regulations

  For the purposes of this section, “package” means a pack, carton, or container of any kind in which cigarettes are offered for sale, sold, or otherwise distributed, or intended for distribution, to consumers.   No stamp may be affixed to, or made upon, any package of cigarettes, if:  The package differs in any respect with the requirements of the Federal Cigarette Labeling and Advertising Act, compiled in 15 U.S.C. § 1331 et seq., for the placement of labels, warnings, or any other information upon a package of cigarettes that is to be sold within the United States;   The package is labeled “For Export Only,” “U.S. Tax Exempt,” “For Use Outside U.S.,” or similar wording indicating that the manufacturer did not intend that the product be sold in the United States;   The package, or a package containing individually stamped packages, has been altered by adding or deleting the wording, labels, or warnings described in subdivision (b)(1) or (b)(2);   The package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. § 5754; or   The package in any way violates federal trademark or copyright laws.     Any person who sells or possesses for the purpose of sale a cigarette package to which is affixed a tax stamp in violation of subsection (b) commits a Class E felony.   Notwithstanding any other law, the commissioner shall revoke any license issued under this part to any person who sells or holds for sale a cigarette package to which is affixed a tax stamp in violation of subsection (b).   Notwithstanding any other law, the commissioner shall seize and destroy, or sell to the manufacturer, only for export, packages that do not comply with subsection (b).   A violation of subsection (b) is an unfair and deceptive act or practice under the Consumer Protection Act, § 47-18-104.
TN Code § 67-4-1027 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1027. Request for Information About Cigarette Units — Penalty for Noncompliance

   The commissioner of revenue may issue to any tobacco distributor or wholesaler licensed pursuant to § 67-4-1015 a request for information about cigarette units sold in Tennessee.   Any tobacco distributor or wholesaler licensed pursuant to § 67-4-1015 shall comply with a request for information issued by the commissioner of revenue pursuant to subdivision (a)(1) within thirty (30) days of receipt.   “Cigarette” has the same meaning as ascribed in § 47-31-102.   “Units sold” has the same meaning as ascribed in § 47-31-102.     The commissioner of revenue may, after providing notice and an opportunity for a hearing under § 67-1-105, suspend or revoke the license of any tobacco distributor or wholesaler or impose a civil penalty or other sanctions for failure to comply with this section. The commissioner may attempt to resolve proposed sanctions through an informal conference before a hearing is held under § 67-1-105.   The commissioner of revenue may from time to time make, promulgate, amend and rescind such rules as are necessary to carry out this section. All rules provided for in this part shall be adopted, promulgated and contested as provided in the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
TN Code § 67-4-1028 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1028. Disclosure of Information Relevant to Enforcement of Tobacco Manufacturer's Escrow Fund Act

  Notwithstanding any law to the contrary, the commissioner shall, upon request, disclose to the attorney general and reporter, or any attorney working under the attorney general and reporter's supervision and control, information obtained by the commissioner that is relevant to the enforcement of the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999, compiled in title 47, chapter 31. The commissioner, the attorney general and reporter, or any attorney working under the attorney general and reporter's supervision and control, may disclose information provided under this section that may otherwise be confidential:  In discharge of the duty to enforce or defend the provisions of this part or the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999;   In the course of any litigation, arbitration, or proceeding related to the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999, the Tobacco Master Settlement Agreement, or the NPM Adjustment Settlement Agreement; or   In complying with provisions in the NPM Adjustment Settlement Agreement related to a data clearinghouse.     Any tobacco sales data provided by another state, a tobacco product manufacturer, or other person or entity to a data clearinghouse pursuant to the NPM Adjustment Settlement Agreement that is also provided to the commissioner pursuant to that agreement, shall be treated as confidential tax information as defined in § 67-1-1701. This subsection (b) only applies to information received by the commissioner solely as a result of the NPM Adjustment Settlement Agreement.
TN Code § 67-4-1030 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1030. Refund of Eligible Bad Debt Credit

  The commissioner is empowered and directed to refund the amount of any eligible bad debt credit incurred by a manufacturing distributor or wholesale dealer and jobber of tobacco products. No amount shall be refunded unless the debt has been found to be worthless and actually charged off for federal income tax purposes. If the taxpayer receives a refund pursuant to this section arising from any bad debt so charged off that is thereafter in whole or in part paid to the manufacturing distributor or wholesale dealer and jobber, the amount so paid shall be included in the first return filed after the collection and the tax paid accordingly.   For purposes of this section, “eligible bad debt credit” means the taxes attributable to any portion of a debt arising from a sale of tobacco products subject to tax under this part that is not otherwise deductible or excludable, that has become worthless or uncollectible, and that has been actually charged off for federal income tax purposes. A bad debt shall not include any interest on the wholesale price of a tobacco product, uncollectible amounts of property that remain in the possession of the manufacturing distributor or the wholesale dealer and jobber until the full purchase price is paid, expenses incurred in attempting to collect any account receivable or any portion of the debt recovered, accounts receivable that have been sold to a third party, or repossessed property.   Any claim for an eligible bad debt credit under this section shall be submitted as a claim for refund supported by the following:  A copy of the original invoice;   Evidence that the tobacco products described in the invoice were delivered to the person who ordered them;   Evidence that the person who ordered and received the tobacco products did not pay the manufacturing distributor or the wholesale dealer and jobber for the tobacco products and that the manufacturing distributor or the wholesale dealer and jobber used reasonable collection practices in attempting to collect the debt; and   Evidence that the debt was written off for federal tax purposes.
TN Code § 67-4-1031 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1031. Reconciliation of Tax on Cigarettes Produced by Cigarette Rolling Machines

 A tax shall be levied on the consumer of cigarettes produced through the use of a cigarette rolling machine at the rate imposed by § 67-4-1004, except that § 67-4-1004(b) shall not apply to such cigarettes. Such tax shall be reduced by the amount of state excise tax paid by the cigarette rolling machine operator pursuant to § 67-4-1005 for the purchase of tobacco products used to produce such cigarettes. A cigarette rolling machine operator shall calculate the amount of tax applicable to the cigarettes produced through the use of a cigarette rolling machine and shall remit such amount to the department with the requisite tax forms.
TN Code § 67-4-1032 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1032. Cigarette Rolling Machine Operators

  On and after October 1, 2013, no cigarette rolling machine operator shall:  Use, offer for use, or allow to be used in its cigarette rolling machines any tobacco other than roll-your-own tobacco that is currently listed on the directory maintained by the commissioner pursuant to § 67-4-2602;   Possess any loose tobacco other than roll-your-own tobacco that is currently listed on the directory maintained by the commissioner pursuant to § 67-4-2602;   Possess more than sixteen ounces (16 oz.) per cigarette rolling machine of loose tobacco of any brand within a directory-approved roll-your-own brand family at any given time; or   Accept or allow the operator's cigarette rolling machine to be used to process cigarettes with tobacco that was not first purchased or obtained from the cigarette rolling machine operator.      Any cigarette rolling machine purchased or leased for use, or controlled, possessed or maintained by a cigarette rolling machine operator must contain a secure meter that:  Counts the number of cigarettes made, manufactured, or fabricated by the machine; and   Cannot be altered by the cigarette rolling machine operator.     Upon request by the commissioner, a cigarette rolling machine operator shall provide the information contained on the secure meter. The cigarette rolling machine operator shall maintain the information contained on the secure meter for a period of seven (7) years from the date of each transaction.     In addition to or in lieu of any other civil or criminal remedy provided by law:  The commissioner may revoke or suspend a license issued to a cigarette rolling machine operator under this part if the cigarette rolling machine operator has violated this section, or any rule adopted pursuant to this section, as provided by § 67-4-1016 and in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5; and   For each violation of this section, or any rule adopted pursuant to this section, the commissioner may impose a civil penalty in an amount not to exceed the greater of five hundred percent (500%) of the retail value of the tobacco that is sold, offered for sale, or possessed for sale in violation of this section or five thousand dollars ($5,000). Such penalty shall be imposed in the manner provided by § 67-4-1015 and in accordance with the Uniform Administrative Procedures Act.     Any tobacco that has been sold, offered for sale, or possessed for sale by the cigarette rolling machine operator in violation of this section shall be deemed contraband and is subject to seizure and forfeiture by the commissioner as provided in § 67-4-1020 and § 67-4-1021.   In lieu of the reporting requirements contained in § 67-4-2604(a), the commissioner may require, upon request, a cigarette rolling machine operator to submit any additional information as is necessary to enable the commissioner to determine whether a cigarette rolling machine operator is in compliance with this part.
TN Code § 67-4-1033 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 10 - Tobacco Tax Law|§ 67-4-1033. Required Notice to Prospective Purchaser, Lessor or User of Cigarette Rolling Machine

  Prior to October 1, 2013, it is an offense for any person selling, leasing, or otherwise providing for use a cigarette rolling machine to fail to provide notice prior to the sale of the machine to the prospective purchaser, lessor, or user of such machine on a separate, written disclosure form the current status of the federal excise tax rate on tobacco products, including, but not limited to, pipe tobacco, and that, on and after October 1, 2013, pursuant to chapter 1066 of the Public Acts of 2012:  The products produced by the machine:  Will be cigarettes for the purposes of this part; and   Will be taxed as provided in chapter 1066 of the Public Acts of 2012; and     Only tobacco included on the directory established pursuant to § 67-4-2602 will be permitted to be used in such machine.     The department shall require an applicant for a cigarette rolling machine operator license under § 67-4-1015(c)(1) to disclose whether the applicant received the notice required by subsection (a).   A violation of subsection (a) is a Class A misdemeanor punishable by a fine only. Each failure to provide notice shall constitute a separate violation.
TN Code § 67-4-1101 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 11 - Production of Special Nuclear Material|§ 67-4-1101. Part Definitions

 As used in this part, unless the context otherwise requires:   “Commissioner” means the commissioner of revenue;   “Department” means the department of revenue;   “Person” includes:  Any private individual, corporation, partnership, firm, association, trust, estate, or other entity, but does not include any foreign, federal, state, or local government, or political subdivision, or any agent or agency of government; and   Any legal successor, representative, agent, or agency of the entities included within the definition of “person” in subdivision (3)(A);     “Produce” means to:  Manufacture, make, produce, or refine special nuclear material;   Separate special nuclear material from other substances in which such material may be contained; or   Make or to produce new special nuclear material;     “Separative work units” means the measure of effort expended to separate a given quantity of uranium, feed material, into two (2) fractions, one a product fraction containing a higher concentration of U-235 than the feed material, and the other a tails fraction, containing a lower concentration of U-235; and   “Special nuclear material” means:  Plutonium, uranium enriched in the isotope 233 or 235, and any other material that is now or subsequently determined to be special nuclear material by the atomic energy commission or any successor agency of the United States government pursuant to the Atomic Energy Act of 1954, compiled in 42 U.S.C. § 2011 et seq., but does not include “source material,” as defined in that act; or   Any material artificially enriched by any of the isotopes in subdivision (6)(A), but does not include “source material,” as defined in the Atomic Energy Act of 1954.