Terms Used In Tennessee Code > Title 67 > Chapter 3 > Part 1 - General Provisions

• Blended fuel: means a mixture composed of gasoline or diesel fuel and another liquid, other than a minimal amount of a product such as carburetor detergent or oxidation inhibitor, that can be used as a fuel in a highway vehicle. See Tennessee Code 67-3-103
• Blending: means the mixing of one (1) or more petroleum products, with or without another product, regardless of the original character of the product blended, if the product obtained by the blending is capable of use or otherwise sold for use in the generation of power to propel a motor vehicle, an airplane, a motorboat, or other mechanical contrivance. See Tennessee Code 67-3-103
• Bonded importer: means a person with a valid bonded importer's license under §. See Tennessee Code 67-3-103
• Bulk plant: means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack. See Tennessee Code 67-3-103
• Bulk transfer: means any transfer of a petroleum product within the bulk transfer/terminal system from one location to another by pipeline or marine delivery. See Tennessee Code 67-3-103
• Code: includes the Tennessee Code and all amendments and revisions to the code and all additions and supplements to the code. See Tennessee Code 1-3-105
• Commissioner: means the commissioner of revenue or the commissioner's designated subordinate official. See Tennessee Code 67-3-103
• Computer-type pump: means a pump used to dispense fuel, that has meters for registering the total sales price and gallons sold, and displays the price per gallon on the dispenser. See Tennessee Code 67-3-103
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Dead storage: means the amount of taxable motor fuel that will not be pumped out of a storage tank because the motor fuel is below the mouth of the draw pipe. See Tennessee Code 67-3-103
• Department: means the department of revenue. See Tennessee Code 67-3-103
• Diesel fuel: means any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. See Tennessee Code 67-3-103
• Diesel-powered highway vehicle: means a motor vehicle, propelled by a diesel-powered engine, that is operated, or intended to be operated, on a highway. See Tennessee Code 67-3-103
• Ethanol: means fuel grade ethanol. See Tennessee Code 67-3-103
• Export: means to obtain petroleum products in this state for sale, use, or distribution in another state. See Tennessee Code 67-3-103
• Farm products: means flowers and plants, including cut flowers, flowering plants, potted plants, vegetables and vegetable plants, trees, shrubs, vines, ornamentals, sod, and mushrooms. See Tennessee Code 67-3-103
• Fuel alcohol: means any alcohol used or intended for use as fuel in a combustion engine or heating oil system. See Tennessee Code 67-3-103
• Fuel grade ethanol: means a product that meets the American Society for Testing and Materials (ASTM) standard in effect on January 1, 1995, and any successor rule, as the D-4806 specification for denatured fuel grade ethanol, for blending with gasoline for use as automatic spark-ignition engine fuels. See Tennessee Code 67-3-103
• Gasoline: means all products commonly or commercially known or sold as gasoline that are suitable for use as a motor fuel, but does not include any product that is sold as a product other than gasoline and has an ASTM octane number of less than seventy-five (75) as determined by the "motor method". See Tennessee Code 67-3-103
• Heating oil: means a motor fuel that is burned in a boiler, furnace, or stove for heating or industrial processing purposes. See Tennessee Code 67-3-103
• Highway: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
• Highway vehicle: means a self-propelled vehicle that is designed for use on a highway. See Tennessee Code 67-3-103
• Import: means to bring petroleum products into this state by any means of conveyance other than in the fuel supply tank of a motor vehicle. 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
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Liquid: means any substance that is liquid at temperatures in excess of sixty degrees Fahrenheit (60°. See Tennessee Code 67-3-103
• Livestock: means all equine as well as animals that are being raised primarily for use as food or fiber for human utilization or consumption including, but not limited to, cattle, sheep, swine, goats, and poultry. See Tennessee Code 1-3-105
• Local transit company: means a person that is a scheduled, common carrier, public passenger, land transportation service, serving regular routes within a municipality and the territory adjacent to the municipality, or within a metropolitan government created under title 7, chapters 1-3, and that generates at least sixty percent (60%) of the total passenger fare from such routes. See Tennessee Code 67-3-103
• Motor fuel: means gasoline, diesel fuel and blended fuel. See Tennessee Code 67-3-103
• Motor vehicle: means a vehicle that is propelled by an internal combustion engine or motor and is designed to permit the vehicle's use on highways. See Tennessee Code 67-3-103
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Permissive supplier: means any person who is not subject to the general taxing jurisdiction of this state, but who:
  (A) Is a position holder in a federally qualified terminal located outside this state. See Tennessee Code 67-3-103
• 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
• Petroleum products: means all benzol, gasoline, burning oil, distillate, fuel oil, gas oil, kerosene, naphtha, or any other volatile substance, excluding propane, reflecting a gravity of sixteen degrees (16°. See Tennessee Code 67-3-103
• Position holder: includes a terminal operator who owns petroleum products in the terminal. See Tennessee Code 67-3-103
• Qualified terminal: means a qualified terminal as defined under the Internal Revenue Code, regulation and practices, that has been assigned a terminal control number (TCN) by the internal revenue service. See Tennessee Code 67-3-103
• Rack: means a mechanism for delivering motor fuel from a refinery, terminal, or bulk plant into a railroad tank car, a transport truck or another means of bulk transfer outside of the bulk transfer/terminal system. See Tennessee Code 67-3-103
• Refiner: means a person that owns, operates, or otherwise controls a refinery within the United States. See Tennessee Code 67-3-103
• Refinery: means a facility used to produce motor fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons, and from which motor fuel may be removed by pipeline, by marine vessel, or at a rack. See Tennessee Code 67-3-103
• Removal: means any physical transfer other than by evaporation, loss, or destruction, of petroleum products from a terminal, manufacturing plant, customs custody, pipeline, marine vessel (e. See Tennessee Code 67-3-103
• Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
• Retail station: means any service station, garage, truck stop or other outlet dispensing motor fuel from a container equipped with a computer-type pump that measures fuel passing through it. See Tennessee Code 67-3-103
• Road: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
• State: means the state of Tennessee. 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
• Tank wagon: means a straight truck having multiple compartments designed or used to carry petroleum products. See Tennessee Code 67-3-103
• Taxable motor fuel: means gasoline, diesel fuel, kerosene, and blends thereof, and any other substance blended with any of these fuels. See Tennessee Code 67-3-103
• Terminal: means a storage and distribution facility for taxable motor fuel, supplied by pipeline or marine vessel, that is registered as a qualified terminal by the internal revenue service. See Tennessee Code 67-3-103
• Terminal operator: means a person that:
  (i) Owns, operates, or otherwise controls a terminal. See Tennessee Code 67-3-103
• Transport truck: means a semi-trailer combination rig or tank wagon designed or used for the purpose of transporting petroleum products over the highways. See Tennessee Code 67-3-103
• Transporter: means any operator of a pipeline, barge, railroad or transport truck engaged in the business of transporting petroleum products. See Tennessee Code 67-3-103
• Two-party exchange: means a transaction in which a petroleum product is transferred from one licensed supplier or licensed permissive supplier to another licensed supplier or licensed permissive supplier pursuant to an exchange agreement:
  (A) Which transaction includes a transfer from the person that holds the inventory position for taxable motor fuel in the terminal as reflected on the records of the terminal operator. See Tennessee Code 67-3-103
• Undyed diesel fuel: means diesel fuel not dyed under United States environmental protection agency rules for high sulfur diesel fuel nor dyed under internal revenue service rules for low sulphur fuel, nor pursuant to any other requirements subsequently set by the environmental protection agency or internal revenue service. See Tennessee Code 67-3-103
• United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
• Vehicle fuel supply tank: means any receptacle on a motor vehicle designed to supply fuel for the propulsion of the motor vehicle or from which fuel is supplied for the propulsion of the motor vehicle. See Tennessee Code 67-3-103
• Vessel: means a barge or other marine conveyance used to transport petroleum products in bulk. 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