Tenn. Code Ann. § 67-3-1102

Liquified gas — Rate of tax

Known as the Petroleum Products and Alternative Fuels Tax Law

The act spans §§ 67–67 (164 sections).

Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2202; Acts 2014, ch. 772, § 1; 2017, ch. 181, § 25.

(1) A use tax is imposed on liquified gas used for the propulsion of motor vehicles on the public highways of this state. For the purpose of determining the tax on liquified gas, a diesel gallon equivalent factor of six and six one-hundredths pounds (6.06 lbs.) per gallon shall be used. The rate of the tax imposed by this section shall be: On or after July 1, 2017, through June 30, 2018, seventeen cents (17¢) per gallon;

(2) On or after July 1, 2018, through June 30, 2019, nineteen cents (19¢) per gallon; and

(3) On or after July 1, 2019, twenty-two cents (22¢) per gallon.

(4) Governmental agencies are exempt from the liquified gas tax imposed by subsection (a).

Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.