Tennessee Code Annotated

Tenn. Code Ann. § 67-4-2810 (2026)

Construction

✓ current as of May 2026
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This part shall not be construed to confer any immunity from criminal prosecution or conviction for a violation of title 39, chapter 17, part 4, upon any person who voluntarily pays the tax imposed by this part or who otherwise complies with this part.

Acts 2004, ch. 803, § 11; 2010, ch. 962, § 1.


Notes of Decisions
Cited in 2 cases, 2008–2009 · leading case: Steven Waters v. Reagan Farr, Comm'r of Revenue for the State of Tennessee, 291 S.W.3d 873 (Tenn. 2009).
Steven Waters v. Reagan Farr, Comm'r of Revenue for the State of Tennessee, 291 S.W.3d 873 (Tenn. 2009). · cites it 4× “See Tenn. Code Ann. § 67-4-2801 (“Nothing in this part may in any manner provide immunity from criminal prosecution for a person who possesses an illegal substance.”
State of Tennessee v. John Shields (Tenn. Crim. App. 2008). · cites it 2× “” Tenn. Code Ann. § 67-4-2810 . Applying the first prong of the federal test, we observe that the Tennessee drug tax on its face reveals a clear legislative intent for the act to be a civil remedy.”
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