Liquified gas — Time of payment of tax
Known as the Petroleum Products and Alternative Fuels Tax Law
The act spans §§ 67-3-1001 to 67-3-912 (164 sections).
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2203.
(1) A person using a liquified gas propelled motor vehicle, including a motor vehicle equipped to use liquified gas interchangeably with another motor fuel, that is required to be licensed in Tennessee for use on the public highways, shall prepay the tax imposed in § 67-3-1102 to the commissioner on an annual basis.
(2) An out-of-state user shall pay the liquified gas tax on delivery of the liquified gas into the fuel supply tank of a motor vehicle.
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.