2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 26 - TOBACCO SETTLEMENT FUNDS (§§ 67-4-2601 — 67-4-2610) › Section 67-4-2606 - Determination to list or to remove from list - Compliance - Promulgation of regulations - Enforcement - Violation - Conflicts of laws

(a)
If the commissioner elects not to include a brand family or tobacco product manufacturer on the directory, or if the commissioner removes a brand family or tobacco product manufacturer from the directory, that action is subject to review in the manner provided by §
67-1-105
and in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. In the event of a conflict between §
67-1-105
and the Uniform Administrative Procedures Act, the Uniform Administrative Procedures Act shall govern. At least fifteen (15) days prior to the removal of a tobacco product manufacturer or brand family from the directory, the commissioner shall post notification of the removal in the directory and transmit notification of the removal to any person who has provided an electronic mail address to the commissioner for the purpose of receiving electronic mail notifications of directory updates. Any person interested in receiving the notifications shall be allowed to register on the official website maintained by the department of revenue.
(b)
No person shall be issued a license or granted a renewal of a license to act as a licensed agent unless such person has certified in writing, under penalty of perjury, that such person will comply fully with this part.
(c)
For the year 2003, the first report of licensed agents required by §
67-4-2604(a)
shall be due July 6, 2003; the certifications by a tobacco product manufacturer described in §
67-4-2602(a)
shall be due July 21, 2003; and the directory described in §
67-4-2602(b)
shall be published or made available by September 4, 2003.
(d)
The commissioner may promulgate regulations necessary to effect the purposes of this part.
(e)
In any action brought by the state to enforce this part, the state shall be entitled to recover the costs of investigation, expert witness fees, costs of the action and reasonable attorney fees.
(f)
If a court determines that a person has violated this part, the court shall order and enjoin any profits, gain, gross receipts or other benefit from the violation to be disgorged and paid to the state treasurer for deposit in the state's general fund. Unless otherwise expressly provided the remedies or penalties provided by this part are cumulative to each other and to the remedies or penalties available under all other laws of this state.
(g)
If a court of competent jurisdiction finds that this part and title 47, chapter 31 conflict and cannot be harmonized, then such provisions of title 47, chapter 31 shall control. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this part causes title 47, chapter 31 to no longer constitute a qualifying or model statute, as those terms are defined in the master settlement agreement, then that portion of this part shall not be valid. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this part is for any reason held to be invalid, unlawful or unconstitutional, such decision shall not affect the validity of the remaining portions of this part or any part of it.
Acts 2003 , ch. 294, § 7; 2009 , ch. 343, § 1.