Tenn. Code Ann. § 67-3-601

Supplier's license — Permissive supplier's license

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., § 67-3-1701.

(1) A person engaged in business in this state as a supplier as defined in part 1 of this chapter shall first obtain a supplier's license.

(2) Any person who desires to collect the taxes and fees imposed by this chapter and who meets the definition of a permissive supplier may obtain a permissive supplier's license. Application for or possession of a permissive supplier's license shall not in itself subject the applicant or licensee to the jurisdiction of this state for any purpose other than administration and enforcement of this chapter.

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.