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1992 Tennessee Attorney General Reports and Opinions 1 (1992)

handle is hein.sag/sagtn0125 and id is 1 raw text is: OPINIONS OF THE ATTORNEY GENERAL OF TENNESSEE Published by Authority of Chapter 276 Public Acts of 1971 September, 1992 92-54 EDUCATION: Proceeds from vending machines placed in individual schools are properly maintained in the individual school's account pursuant to T.C.A. §49-2-110. T.C.A. §49-2-110; Op. Tenn. Atty. Gen. U89-134 (November 28, 1989). 92-51 FUNERAL:Cemeteries: Small public cemeteries may constitute public gathering places within the meaning of T.C.A. §57-5-105(a)(3) which grants to the county legislative body the right to forbid beer sales within 2,000 feet of places of public gatherings. But whether a particular cemetery is such a public gathering place is dependent on the facts of the particular case. T.C.A. §46-2-203, §46-3-101, §46-3-104, §46-7-101, §57-5-105; Op. Tenn. Atty. Gen. 91-57 (June 10, 1991). 92-53 JURIES AND JURORS:Grand Jury: A court is without authority to prohibit potential defendants from appearing and giving evidence before the grand jury. The district attorney general is also without authority to prohibit potential defendants from appearing and giving evidence before the grand jury. A potential defendant may testify before the grand jury at his own request pursuant to T.C.A. §40-12-104, or may be summoned at the grand jury's request. In the latter event, Rule 6(j)(6) and (7), Tenn. R. Crim. P., may be implicated. T.C.A. §40-12-104. 92-52 TAXATION The term bonds as used in the amendment in Chapter 931, 1992 Public Acts, includes all obligations issued by the State of Tennessee or its political subdivisions without regard to maturity. Federal obligations referenced in the amendment would receive the same treatment. Dividends received from mutual funds which invest in exempt state and federal obligations are exempted in proportion to the income of the fund which is attributable to interest on bonds or securities of the United States government or any agency or instrumentality thereof, and on bonds of the State of Tennessee, or any county or municipality or political subdivision thereof, including any agency, board, authority or commission of any of the above. The Hall Income Tax as amended does not discriminate against federal obligations in violation of federal law. 26 U.S.C. S§671--677, 26 U.S.C. 5701-761, 26 U.S.C. 5§851-860; T.C.A. §67-2-101, §67-2-104; 1992 Pub. Acts 931. 92-54 VENDING MACHINES: Proceeds from vending machines placed in individual schools are properly maintained in the individual school's account pursuant to T.C.A. §49-2-110. T.C.A. §49-2-110; Op. Tenn. Atty. Gen. U89-134 (November 28, 1989).

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