The use of diesel fuel by commercial carriers has significant and unique impacts on the state, and the nature of the transportation industry raises significant challenges in the administration and enforcement of fuel taxes; therefore, this general assembly enacts this part to tax persons engaging in the activity of using diesel fuels to transport passengers or goods for a fee.
Tenn. Code Ann. § 67-3-1402
Legislative intent
Known as the Petroleum Products and Alternative Fuels Tax Law
The act spans §§ 67–67 (164 sections).
Applied in 2 court decisions — leading case BNSF Railway Co. v. Tennessee Department of Revenue (2015)
Most recently applied in Union Pacific Railroad Co. v. Tenn. Dep't of Revenue (August 2015)
Acts 2014, ch. 908, § 5.
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.