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10 chapters · 1,236 sections in this title.
Tenn. Code Ann. § 67-3-101 Short title
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This chapter shall be known and may be cited as the “Petroleum Products and Alternative Fuels Tax Law.”
Tenn. Code Ann. § 67-3-102 Purpose of chapter — Construction
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(1) It is the intent of the general assembly in enacting this chapter to:(1) Establish an efficient and effective motor fuel tax collection and enforcement system adequate to substantially deter motor fuel tax evasion emanating from sources inside and outside this state;(2) Amend…
Tenn. Code Ann. § 67-3-103 Chapter definitions
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(1) As used in this chapter, unless the context otherwise requires:(1) “Agricultural purposes” means operating tractors or other farm equipment used exclusively, whether for hire or not, in plowing, planting, harvesting, raising or processing of farm products at a farm, nursery o…
Tenn. Code Ann. § 67-3-1101 Alternative fuels — Part definitions
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(1) As used in this part, unless the context otherwise requires:(1) “Commercial purposes” means use in a trade or business;(2) “Dealer” means an entity or person who:(A) Is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply…
