Chapter definitions

As used in this chapter, the following words and phrases shall have the meanings ascribed herein unless the context in which used dictates otherwise: (1) "Commissioner" means the commissioner of revenue, or the commissioner's authorized delegate; (2) "Department" means the department of revenue; (3) "Inspector" means an employee of the petroleum tax division of the department who is designated as such; and (4) "Oil or substance" means any oil or substance described in §§ 60-3-103 and 60-3-104 . Acts 1978, ch. 761, § 2; T.C.A., § 67-3202. As used in this chapter, the following words and phrases shall have the meanings ascribed herein unless the context in which used dictates otherwise: (1) "Commissioner" means the commissioner of revenue, or the commissioner's authorized delegate; (2) "Department" means the department of revenue; (3) "Inspector" means an employee of the petroleum tax division of the department who is designated as such; and (4) "Oil or substance" means any oil or substance described in §§ 60-3-103 and 60-3-104 . Acts 1978, ch. 761, § 2; T.C.A., § 67-3202.