Tennessee Code 67-3-507 – Bad debt allowance
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Terms Used In Tennessee Code 67-3-507
- Bonded importer: means a person with a valid bonded importer's license under §. See Tennessee Code 67-3-103
- Commissioner: means the commissioner of revenue or the commissioner's designated subordinate official. See Tennessee Code 67-3-103
- Department: means the department of revenue. See Tennessee Code 67-3-103
- Supplier: means a person that meets all the following conditions:
(i) Is subject to the general taxing jurisdiction of this state. See Tennessee Code 67-3-103 - Wholesaler: means a person who acquires petroleum products from a supplier, importer or from another wholesaler, for subsequent sale and distribution at wholesale by tank cars, transport trucks or vessels. See Tennessee Code 67-3-103