Any person engaged in business in this state as a wholesaler as defined in part 1 of this chapter, who does not hold a license as a supplier or bonded importer, shall first obtain a wholesaler's license. A person who acquires petroleum products from a supplier, importer or from another wholesaler, for the person's own account, may obtain a wholesaler's license; and such person thereby assumes the rights and responsibilities of wholesalers under this chapter.
Tenn. Code Ann. § 67-3-607
Wholesaler'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., § 67-3-1707.
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.