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Tenn. Code Ann. § 67-3-1301

Purpose of this part

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., § 67-3-2401.

The purpose of this part is to adopt special provisions applicable to limited users and prepaid users of diesel fuel. Anything to the contrary notwithstanding, limited users and prepaid users of diesel fuel are subject to all other provisions of this chapter to the extent otherwise applicable, except as provided by this part.

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.