Tennessee § 67-4-2801 - Purpose.
Full text of Tennessee Tennessee Code Annotated § 67-4-2801 — Purpose., with citation guidance and answers to common questions.
§ 67-4-2801. Purpose.
The purpose of this part is to levy a tax on every merchant of unauthorized substances to generate revenue for state and local law enforcement agencies for use by those agencies to investigate, combat, prevent and reduce drug crimes, and for the general fund. Such tax shall be measured by the quantity of unauthorized substances sold, bartered, traded, or distributed to another for consideration or the quantity of unauthorized substances possessed with intent to sell, barter, trade, or distribute to another for consideration. This is not a criminal statute. It is a civil taxing measure contributing to the general revenue fund and a civil remedial measure designed to mitigate against the enormous costs of law enforcement related to drug control for state and local government. Nothing in this part may in any manner provide immunity from criminal prosecution for a person who possesses an illegal substance. Acts 2004, ch. 803, § 2; 2010, ch. 962, § 1. Cited: Wicker v. Comm'r, Tenn. Dep't of Revenue, 342 S.W.3d 35, 2010 Tenn. App. LEXIS 397 (Tenn. Ct. App. June 23, 2010). Collateral References. 25 Am. Jur. 2d Drugs and Controlled Substances § 55 et seq. 71 Am. Jur. 2d State and Local Taxation § 569. 85 C.J.S. Taxation § 1995. Taxation 371
Frequently Asked Questions About Tennessee § 67-4-2801
What does Tennessee Code Annotated § 67-4-2801 cover?
Section 67-4-2801 ("Purpose.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-4-2801?
A common citation format is "Tennessee Code Annotated § 67-4-2801" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-4-2801 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.