Tennessee · Statutes
Chapter 3
152 sections
152 sections
- Tenn. Code Ann. § 67-3-101Short title
- Tenn. Code Ann. § 67-3-102Purpose of chapter - Construction
- Tenn. Code Ann. § 67-3-103Chapter definitions
- Tenn. Code Ann. § 67-3-201Gasoline tax
- Tenn. Code Ann. § 67-3-202Diesel tax
- Tenn. Code Ann. § 67-3-203Special privilege tax
- Tenn. Code Ann. § 67-3-204Environmental assurance fee
- Tenn. Code Ann. § 67-3-205Export tax
- Tenn. Code Ann. § 67-3-206Maintenance of funding under highway trust fund
- Tenn. Code Ann. § 67-3-301Measurement of gasoline tax
- Tenn. Code Ann. § 67-3-302Measurement of diesel tax
- Tenn. Code Ann. § 67-3-303Measurement of special privilege tax and environmental assurance fee
- Tenn. Code Ann. § 67-3-304Measurement of floorstock tax
- Tenn. Code Ann. § 67-3-401Governmental agency exemption
- Tenn. Code Ann. § 67-3-402Consumer imports exemption
- Tenn. Code Ann. § 67-3-403Industrial chemicals and solvents exemption
- Tenn. Code Ann. § 67-3-404Export exemption
- Tenn. Code Ann. § 67-3-405Suppliers export exemption
- Tenn. Code Ann. § 67-3-406Refund on exports by licensed exporter
- Tenn. Code Ann. § 67-3-407Refund on exports by unlicensed exporter
- Tenn. Code Ann. § 67-3-408Kerosene exemption
- Tenn. Code Ann. § 67-3-409Aviation fuel exemption
- Tenn. Code Ann. § 67-3-410Refinery exemptions
- Tenn. Code Ann. § 67-3-411Agricultural use refunds - Gasoline
- Tenn. Code Ann. § 67-3-412Refunds - Exports
- Tenn. Code Ann. § 67-3-413Refunds - Governmental - Refund claim filing by vendor
- Tenn. Code Ann. § 67-3-414Refunds - Auxiliary engines
- Tenn. Code Ann. § 67-3-415Refunds - Contaminated fuels
- Tenn. Code Ann. § 67-3-416Refunds - Casualty losses
- Tenn. Code Ann. § 67-3-417Refunds - Fabricating user
- Tenn. Code Ann. § 67-3-418Refunds - End user - Off highway
- Tenn. Code Ann. § 67-3-419Exemption for methanol sold for use in highway or nonhighway vehicles
- Tenn. Code Ann. § 67-3-420Refunds - Wholesaler sales to limited users and prepaid users
- Tenn. Code Ann. § 67-3-421Refund claim procedures generally
- Tenn. Code Ann. § 67-3-422Refunds - Manufacturers of premixed engine fuel
- Tenn. Code Ann. § 67-3-501Payment by permissive supplier
- Tenn. Code Ann. § 67-3-502Payment by bonded importer
- Tenn. Code Ann. § 67-3-503Blanket precollection election for imports
- Tenn. Code Ann. § 67-3-504Payment by supplier
- Tenn. Code Ann. § 67-3-505Terminal operator liability
- Tenn. Code Ann. § 67-3-506Supplier to collect tax-deferred payment
- Tenn. Code Ann. § 67-3-507Bad debt allowance
- Tenn. Code Ann. § 67-3-508Collection administration allowance
- Tenn. Code Ann. § 67-3-509Tare allowance
- Tenn. Code Ann. § 67-3-510Backup payment by end user - Joint liability of ultimate vendor
- Tenn. Code Ann. § 67-3-511Payment of floorstock tax
- Tenn. Code Ann. § 67-3-512Payment of taxes and fees by fuel blenders
- Tenn. Code Ann. § 67-3-513Tax on cross-border movements of petroleum products
- Tenn. Code Ann. § 67-3-514Inclusion of taxes and fees in sales price
- Tenn. Code Ann. § 67-3-515Payment by electronic funds transfer
- Tenn. Code Ann. § 67-3-601Supplier's license - Permissive supplier's license
- Tenn. Code Ann. § 67-3-602Blender's license
- Tenn. Code Ann. § 67-3-603Terminal operator's license
- Tenn. Code Ann. § 67-3-604Exporter's license
- Tenn. Code Ann. § 67-3-605Transporter's license
- Tenn. Code Ann. § 67-3-606Importer's licenses - Bonded importer's license - Restricted importer's license
- Tenn. Code Ann. § 67-3-607Wholesaler's license
- Tenn. Code Ann. § 67-3-608License application - Form - Investigation
- Tenn. Code Ann. § 67-3-609Bond for payment of taxes required - Amount - Combination bonds - Exemptions
- Tenn. Code Ann. § 67-3-610Bond - Licensed wholesaler
- Tenn. Code Ann. § 67-3-611New bond
- Tenn. Code Ann. § 67-3-612Bond increase
- Tenn. Code Ann. § 67-3-613Bond replacement
- Tenn. Code Ann. § 67-3-614Bond release
- Tenn. Code Ann. § 67-3-615License transferability
- Tenn. Code Ann. § 67-3-616License display
- Tenn. Code Ann. § 67-3-617License termination - Notice - Surrender
- Tenn. Code Ann. § 67-3-618License denial and revocation
- Tenn. Code Ann. § 67-3-619Retailer's license for dyed diesel fuel
- Tenn. Code Ann. § 67-3-701Distributor reports filed by suppliers and bonded importers
- Tenn. Code Ann. § 67-3-702In-state terminal operator reports
- Tenn. Code Ann. § 67-3-703Exporter reports
- Tenn. Code Ann. § 67-3-704Transporter reports
- Tenn. Code Ann. § 67-3-705Blender's report
- Tenn. Code Ann. § 67-3-706Reports by electronic data interchange
- Tenn. Code Ann. § 67-3-801Destination state shipping paper to be issued
- Tenn. Code Ann. § 67-3-802Shipping paper to be carried on board
- Tenn. Code Ann. § 67-3-803Refusal of delivery
- Tenn. Code Ann. § 67-3-804Diversions
- Tenn. Code Ann. § 67-3-805Right to rely
- Tenn. Code Ann. § 67-3-806Petroleum products and vehicles declared contraband - Confiscation - Procedure for hearing
- Tenn. Code Ann. § 67-3-807Disposition of seized property - Bond or possession - Exclusive remedy
- Tenn. Code Ann. § 67-3-808No operation without a license
- Tenn. Code Ann. § 67-3-809Unlawful sale and use of dyed fuel
- Tenn. Code Ann. § 67-3-810Requirements for sale of dyed diesel fuel at retail station
- Tenn. Code Ann. § 67-3-811Notice required with respect to dyed diesel fuel
- Tenn. Code Ann. § 67-3-812Dyed fuel pump display
- Tenn. Code Ann. § 67-3-813Quality assurance
- Tenn. Code Ann. § 67-3-814Prohibition on tampering with meters at retail outlets
- Tenn. Code Ann. § 67-3-815Records retention
- Tenn. Code Ann. § 67-3-816Inspections
- Tenn. Code Ann. § 67-3-817Invoices
- Tenn. Code Ann. § 67-3-818Calibration of storage tanks
- Tenn. Code Ann. § 67-3-819Criminal violations
- Tenn. Code Ann. § 67-3-901Gasoline tax - Distribution of receipts - Expenses of administration - Utility relocation loan program
- Tenn. Code Ann. § 67-3-902Investment of idle funds from 1986 gasoline tax increases
- Tenn. Code Ann. § 67-3-903Specific highway projects benefited by 1986 gasoline tax increases
- Tenn. Code Ann. § 67-3-904Petroleum products tax increases - Participation of disadvantaged or women business enterprises in construction
- Tenn. Code Ann. § 67-3-905Diesel tax, compressed natural gas, and prepaid user diesel tax - Allocation of proceeds
- Tenn. Code Ann. § 67-3-906Special privilege tax and export tax - Disposition of tax proceeds