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10 chapters · 1,236 sections in this title.
Tenn. Code Ann. § 67-3-1302 Part definitions
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(1) As used in this part, unless the context otherwise requires:(1) “Authorization” means an uncancelled diesel tax prepaid user authorization issued by the commissioner;(2) “J Class” refers to combined farm and limited private trucks, as defined by the department;(3) “Limited us…
Tenn. Code Ann. § 67-3-1303 Limited user permits — Generally
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(a) Except as otherwise provided in this chapter, no purchases of undyed diesel fuel are permitted tax-free and all purchasers of diesel fuel will be required to purchase either undyed, tax-paid diesel fuel, or dyed, tax-free diesel fuel. (b) An uncancelled limited user permit en…
Tenn. Code Ann. § 67-3-1304 Annual returns by limited user — Equipment reports
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(a) For the purpose of determining the amount of tax imposed by part 2 of this chapter, each limited user shall file with the commissioner, on a form prescribed by the commissioner, an annual return which shall include the total number of gallons of dyed and the total number of g…
Tenn. Code Ann. § 67-3-1305 Cancellation of permit — Revocation of permit
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(a) A limited user may cancel the permit by giving written notice to the department. The cancellation is effective as of the date of the notice. (b) The commissioner may suspend or revoke a permit for failure to comply with this chapter after at least ten (10) days' notice to the…
