(a) A dealer who makes a sale or delivery of liquified gas into a fuel supply tank of a motor vehicle that does not have a user permit affixed is liable to the state for the tax imposed and shall report and pay the tax in the manner required by this part.
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Terms Used In Tennessee Code 67-3-1108

  • Dealer: means an entity or person who:
    (A) Is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply tanks of motor vehicles. See Tennessee Code 67-3-1101
  • Liquified gas: means all combustible gases that exist in the gaseous state at sixty degrees Fahrenheit (60°. See Tennessee Code 67-3-1101
  • Motor vehicle: means a self-propelled vehicle licensed for highway use. See Tennessee Code 67-3-1101
  • State: means the state of Tennessee. 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) A dealer may make a sale or delivery of liquified gas into a fuel supply tank of a motor vehicle that does not have a user permit affixed if the dealer is shown a copy of the application for a user permit for the motor vehicle made within thirty (30) days of the sale or delivery. However, if the user permit is not granted, the dealer shall be liable to the state for the tax imposed.
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