Tenn. Code Ann. § 67-3-1108

Liquified gas — Liability of dealer for sale to unauthorized users

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., § 67-3-2208.

(1) A dealer who makes a sale or delivery of liquified gas into a fuel supply tank of a motor vehicle that does not have a user permit affixed is liable to the state for the tax imposed and shall report and pay the tax in the manner required by this part.

(2) A dealer may make a sale or delivery of liquified gas into a fuel supply tank of a motor vehicle that does not have a user permit affixed if the dealer is shown a copy of the application for a user permit for the motor vehicle made within thirty (30) days of the sale or delivery. However, if the user permit is not granted, the dealer shall be liable to the state for the tax imposed.

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.