Chapter

Part 14 Transportation Fuel Equity Act

Tenn. Code Ann. § 67-3-101— Short title
Tenn. Code Ann. § 67-3-102— Purpose of chapter — Construction
Tenn. Code Ann. § 67-3-103— Chapter definitions
Tenn. Code Ann. § 67-3-201— Gasoline tax
Tenn. Code Ann. § 67-3-202— Diesel tax
Tenn. Code Ann. § 67-3-203— Special privilege tax
Tenn. Code Ann. § 67-3-204— Environmental assurance fee
Tenn. Code Ann. § 67-3-205— Export tax
Tenn. Code Ann. § 67-3-206— Maintenance of funding under highway trust fund
Tenn. Code Ann. § 67-3-301— Measurement of gasoline tax
Tenn. Code Ann. § 67-3-302— Measurement of diesel tax
Tenn. Code Ann. § 67-3-303— Measurement of special privilege tax and environmental assurance fee
Tenn. Code Ann. § 67-3-304— Measurement of floorstock tax
Tenn. Code Ann. § 67-3-401— Governmental agency exemption
Tenn. Code Ann. § 67-3-402— Consumer imports exemption
Tenn. Code Ann. § 67-3-403— Industrial chemicals and solvents exemption
Tenn. Code Ann. § 67-3-404— Export exemption
Tenn. Code Ann. § 67-3-405— Suppliers export exemption
Tenn. Code Ann. § 67-3-406— Refund on exports by licensed exporter
Tenn. Code Ann. § 67-3-407— Refund on exports by unlicensed exporter
Tenn. Code Ann. § 67-3-408— Kerosene exemption
Tenn. Code Ann. § 67-3-409— Aviation fuel exemption
Tenn. Code Ann. § 67-3-410— Refinery exemptions
Tenn. Code Ann. § 67-3-411— Agricultural use refunds — Gasoline
Tenn. Code Ann. § 67-3-412— Refunds — Exports
Tenn. Code Ann. § 67-3-413— Refunds — Governmental — Refund claim filing by vendor
Tenn. Code Ann. § 67-3-414— Refunds — Auxiliary engines
Tenn. Code Ann. § 67-3-415— Refunds — Contaminated fuels
Tenn. Code Ann. § 67-3-416— Refunds — Casualty losses
Tenn. Code Ann. § 67-3-417— Refunds — Fabricating user
Tenn. Code Ann. § 67-3-418— Refunds — End user — Off highway
Tenn. Code Ann. § 67-3-419— Exemption for methanol sold for use in highway or nonhighway vehicles
Tenn. Code Ann. § 67-3-420— Refunds — Wholesaler sales to limited users and prepaid users
Tenn. Code Ann. § 67-3-421— Refund claim procedures generally
Tenn. Code Ann. § 67-3-422— Refunds — Manufacturers of pre-mixed engine fuel
Tenn. Code Ann. § 67-3-423— [Repealed.]
Tenn. Code Ann. § 67-3-501— Payment by permissive supplier
Tenn. Code Ann. § 67-3-502— Payment by bonded importer
Tenn. Code Ann. § 67-3-503— Blanket pre-collection election for imports
Tenn. Code Ann. § 67-3-504— Payment by supplier
Tenn. Code Ann. § 67-3-505— Terminal operator liability
Tenn. Code Ann. § 67-3-506— Supplier to collect tax-deferred payment
Tenn. Code Ann. § 67-3-507— Bad debt allowance
Tenn. Code Ann. § 67-3-508— Collection administration allowance
Tenn. Code Ann. § 67-3-509— Tare allowance
Tenn. Code Ann. § 67-3-510— Backup payment by end user — Joint liability of ultimate vendor
Tenn. Code Ann. § 67-3-511— Payment of floorstock tax
Tenn. Code Ann. § 67-3-512— Payment of taxes and fees by fuel blenders
Tenn. Code Ann. § 67-3-513— Tax on cross-border movements of petroleum products
Tenn. Code Ann. § 67-3-514— Inclusion of taxes and fees in sales price
Tenn. Code Ann. § 67-3-515— Payment by electronic funds transfer
Tenn. Code Ann. § 67-3-601— Supplier's license — Permissive supplier's license
Tenn. Code Ann. § 67-3-602— Blender's license
Tenn. Code Ann. § 67-3-603— Terminal operator's license
Tenn. Code Ann. § 67-3-604— Exporter's license
Tenn. Code Ann. § 67-3-605— Transporter's license
Tenn. Code Ann. § 67-3-606— Importer's licenses — Bonded importer's license — Restricted importer's license
Tenn. Code Ann. § 67-3-607— Wholesaler's license
Tenn. Code Ann. § 67-3-608— License application — Form — Investigation
Tenn. Code Ann. § 67-3-609— Bond for payment of taxes required — Amount — Combination bonds — Exemptions
Tenn. Code Ann. § 67-3-610— Bond — Licensed wholesaler
Tenn. Code Ann. § 67-3-611— New bond
Tenn. Code Ann. § 67-3-612— Bond increase
Tenn. Code Ann. § 67-3-613— Bond replacement
Tenn. Code Ann. § 67-3-614— Bond release
Tenn. Code Ann. § 67-3-615— License transferability
Tenn. Code Ann. § 67-3-616— License display
Tenn. Code Ann. § 67-3-617— License termination — Notice — Surrender
Tenn. Code Ann. § 67-3-618— License denial and revocation
Tenn. Code Ann. § 67-3-619— Retailer's license for dyed diesel fuel
Tenn. Code Ann. § 67-3-701— Distributor reports filed by suppliers and bonded importers
Tenn. Code Ann. § 67-3-702— In-state terminal operator reports
Tenn. Code Ann. § 67-3-703— Exporter reports
Tenn. Code Ann. § 67-3-704— Transporter reports
Tenn. Code Ann. § 67-3-705— Blender's report
Tenn. Code Ann. § 67-3-706— Reports by electronic data interchange
Tenn. Code Ann. § 67-3-801— Destination state shipping paper to be issued
Tenn. Code Ann. § 67-3-802— Shipping paper to be carried on board
Tenn. Code Ann. § 67-3-803— Refusal of delivery
Tenn. Code Ann. § 67-3-804— Diversions
Tenn. Code Ann. § 67-3-805— Right to rely
Tenn. Code Ann. § 67-3-806— Petroleum products and vehicles declared contraband — Confiscation — Procedure for hearing
Tenn. Code Ann. § 67-3-807— Disposition of seized property — Bond or possession — Exclusive remedy
Tenn. Code Ann. § 67-3-808— No operation without a license
Tenn. Code Ann. § 67-3-809— Unlawful sale and use of dyed fuel
Tenn. Code Ann. § 67-3-810— Requirements for sale of dyed diesel fuel at retail station
Tenn. Code Ann. § 67-3-811— Notice required with respect to dyed diesel fuel
Tenn. Code Ann. § 67-3-812— Dyed fuel pump display
Tenn. Code Ann. § 67-3-813— Quality assurance
Tenn. Code Ann. § 67-3-814— Prohibition on tampering with meters at retail outlets
Tenn. Code Ann. § 67-3-815— Records retention
Tenn. Code Ann. § 67-3-816— Inspections
Tenn. Code Ann. § 67-3-817— Invoices
Tenn. Code Ann. § 67-3-818— Calibration of storage tanks
Tenn. Code Ann. § 67-3-819— Criminal violations
Tenn. Code Ann. § 67-3-901— Gasoline tax — Distribution of receipts — Expenses of administration — Utility relocation loan program
Tenn. Code Ann. § 67-3-902— Investment of idle funds from 1986 gasoline tax increases
Tenn. Code Ann. § 67-3-903— Specific highway projects benefited by 1986 gasoline tax increases
Tenn. Code Ann. § 67-3-904— Petroleum products tax increases — Participation of disadvantaged or women business enterprises in construction
Tenn. Code Ann. § 67-3-905— Diesel tax, compressed natural gas, and prepaid user diesel tax — Allocation of proceeds
Tenn. Code Ann. § 67-3-906— Special privilege tax and export tax — Disposition of tax proceeds
Tenn. Code Ann. § 67-3-907— Environmental assurance fee — Disposition of fee proceeds
Tenn. Code Ann. § 67-3-908— Liquified gas — Distribution of tax
Tenn. Code Ann. § 67-3-909— Commissioner's duty — Receipts and disbursals
Tenn. Code Ann. § 67-3-910— Federal reservations — Application of petroleum products and alternative fuels taxes
Tenn. Code Ann. § 67-3-911— Lists — Furnishing by the commissioner
Tenn. Code Ann. § 67-3-912— Use of funds generated by 2017 increases
Tenn. Code Ann. § 67-3-1001— [Repealed.]
Tenn. Code Ann. § 67-3-1002— Tax additional. [Repealed.]
Tenn. Code Ann. § 67-3-1003— Applicability to governmental agencies. [Repealed.]
Tenn. Code Ann. § 67-3-1004— Tax authorized
Tenn. Code Ann. § 67-3-1005— County levy precludes municipal levy. [Repealed.]
Tenn. Code Ann. § 67-3-1006— Exemptions. [Repealed.]
Tenn. Code Ann. § 67-3-1007— Referendum. [Repealed.]
Tenn. Code Ann. § 67-3-1008— Petition for tax. [Repealed.]
Tenn. Code Ann. § 67-3-1009— Repeal of tax. [Repealed.]
Tenn. Code Ann. § 67-3-1010— Collection of tax. [Repealed.]
Tenn. Code Ann. § 67-3-1011— Accounting for funds. [Repealed.]
Tenn. Code Ann. § 67-3-1012— Apportionment and use of tax. [Repealed.]
Tenn. Code Ann. § 67-3-1101— Alternative fuels — Part definitions
Tenn. Code Ann. § 67-3-1102— Liquified gas — Rate of tax
Tenn. Code Ann. § 67-3-1103— Liquified gas — Time of payment of tax
Tenn. Code Ann. § 67-3-1104— Liquified gas — Dealer permits
Tenn. Code Ann. § 67-3-1105— Liquified gas — Bond
Tenn. Code Ann. § 67-3-1106— [Repealed.]
Tenn. Code Ann. § 67-3-1107— Liquified gas — Duration of permits
Tenn. Code Ann. § 67-3-1108— Liquified gas — Liability of dealer for sale to unauthorized users
Tenn. Code Ann. § 67-3-1109— Liquified gas — Records and invoices
Tenn. Code Ann. § 67-3-1110— Liquified gas — Reports — Payment of tax — Computation of tax
Tenn. Code Ann. § 67-3-1111— Liquified gas — Transfer, destruction, or modification of motor vehicle — Refunds of tax
Tenn. Code Ann. § 67-3-1112— Liquified gas — Penalties for violations
Tenn. Code Ann. § 67-3-1113— Compressed natural gas — Rate of tax
Tenn. Code Ann. § 67-3-1114— Compressed natural gas — User's permits
Tenn. Code Ann. § 67-3-1115— Compressed natural gas — Reports
Tenn. Code Ann. § 67-3-1116— Compressed natural gas — Records
Tenn. Code Ann. § 67-3-1117— Compressed natural gas — Penalty for unauthorized highway usage
Tenn. Code Ann. § 67-3-1118— Compressed natural gas — Sale or transfer of motor vehicle
Tenn. Code Ann. § 67-3-1119— Nonassignable compressed natural gas dealer permit
Tenn. Code Ann. § 67-3-1120— Definition of “qualified natural gas dispenser” — Collection, remittance and reporting of taxes — Keeping of records — Inspections
Tenn. Code Ann. § 67-3-1201— Part definitions
Tenn. Code Ann. § 67-3-1202— Permits and licenses
Tenn. Code Ann. § 67-3-1203— Bond
Tenn. Code Ann. § 67-3-1204— Amount of tax — Formula
Tenn. Code Ann. § 67-3-1205— Waiver of provisions — Temporary and restricted use fuel permits
Tenn. Code Ann. § 67-3-1206— Annual and quarterly reports — Payments — Penalty
Tenn. Code Ann. § 67-3-1207— Tax credit for purchases in state — Refund of taxes
Tenn. Code Ann. § 67-3-1208— Violations — Penalty — Interest — Refunds
Tenn. Code Ann. § 67-3-1209— Reciprocal agreements
Tenn. Code Ann. § 67-3-1210— Delinquency of payment of taxes or fees — Suspension of permit or license — Collection
Tenn. Code Ann. § 67-3-1301— Purpose of this part
Tenn. Code Ann. § 67-3-1302— Part definitions
Tenn. Code Ann. § 67-3-1303— Limited user permits — Generally
Tenn. Code Ann. § 67-3-1304— Annual returns by limited user — Equipment reports
Tenn. Code Ann. § 67-3-1305— Cancellation of permit — Revocation of permit
Tenn. Code Ann. § 67-3-1306— Prepaid user authorization — Grandfather provisions
Tenn. Code Ann. § 67-3-1307— Prepaid user authorization — Renewals
Tenn. Code Ann. § 67-3-1308— Prepaid user authorization — Cancellation and refund
Tenn. Code Ann. § 67-3-1309— Diesel tax prepaid user authorization for certain farmers
Tenn. Code Ann. § 67-3-1401— Short title
Tenn. Code Ann. § 67-3-1402— Legislative intent
Tenn. Code Ann. § 67-3-1403— Part definitions
Tenn. Code Ann. § 67-3-1404— All diesel fuel subject to diesel tax
Tenn. Code Ann. § 67-3-1405— Reporting of dyed diesel usage — Due date for tax payment
Tenn. Code Ann. § 67-3-1406— Determination of diesel tax payable on dyed diesel — Credit for sales tax paid to another state
Tenn. Code Ann. § 67-3-1407— Moneys collected to be deposited in the transportation equity trust fund