(a) A person using a liquified gas propelled motor vehicle, including a motor vehicle equipped to use liquified gas interchangeably with another motor fuel, that is required to be licensed in this state for use on the public highways, shall prepay the tax imposed in § 67-3-1102 to the commissioner on an annual basis.
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Terms Used In Tennessee Code 67-3-1103

  • Commissioner: means the commissioner of revenue or the commissioner's designated subordinate official. See Tennessee Code 67-3-103
  • In this state: means the area inside the boundaries of Tennessee, but does not include the midstream of waterways that border the state. See Tennessee Code 67-3-103
  • Liquified gas: means all combustible gases that exist in the gaseous state at sixty degrees Fahrenheit (60°. See Tennessee Code 67-3-1101
  • Motor fuel: means gasoline, diesel fuel and blended fuel. See Tennessee Code 67-3-103
  • Motor vehicle: means a self-propelled vehicle licensed for highway use. See Tennessee Code 67-3-1101
  • Person: means a natural person, partnership, firm, association, corporation, limited liability company, court appointed representative, state, political subdivision or any other entity, group, or syndicate. See Tennessee Code 67-3-103
  • User: means a person who operates a motor vehicle in this state that is propelled by liquified gas or compressed natural gas. See Tennessee Code 67-3-1101
(b) An out-of-state user shall pay the liquified gas tax on delivery of the liquified gas into the fuel supply tank of a motor vehicle.
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