Subject to exemptions provided in part 4 of this chapter, in addition to the taxes imposed on motor fuels in §§ 67-3-201 and 67-3-202, a special privilege tax of one cent (1¢) per gallon is imposed on all petroleum products. The tax imposed by this section shall be collected and paid at those times, in the manner, and by those persons specified in this chapter.
Tenn. Code Ann. § 67-3-203
Special privilege tax
Known as the Petroleum Products and Alternative Fuels Tax Law
The act spans §§ 67–67 (164 sections).
Applied in 1 court decision — leading case 969 F. Supp. 2d 892 - Illinois Central Railroad v. Tennessee Department of Revenue (2013)
Most recently applied in 969 F. Supp. 2d 892 - Illinois Central Railroad v. Tennessee Department of Revenue (August 2013)
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1303.
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.