§ 67-3-1101 Alternative fuels – Part definitions
§ 67-3-1102 Liquified gas – Rate of tax
§ 67-3-1103 Liquified gas – Time of payment of tax
§ 67-3-1104 Liquified gas – Dealer permits
§ 67-3-1105 Liquified gas – Bond
§ 67-3-1107 Liquified gas – Duration of permits
§ 67-3-1108 Liquified gas – Liability of dealer for sale to unauthorized users
§ 67-3-1109 Liquified gas – Records and invoices
§ 67-3-1110 Liquified gas – Reports – Payment of tax – Computation of tax
§ 67-3-1111 Liquified gas – Transfer, destruction, or modification of motor vehicle – Refunds of tax
§ 67-3-1112 Liquified gas – Penalties for violations
§ 67-3-1113 Compressed natural gas – Rate of tax
§ 67-3-1114 Compressed natural gas – User’s permits
§ 67-3-1115 Compressed natural gas – Reports
§ 67-3-1116 Compressed natural gas – Records
§ 67-3-1117 Compressed natural gas – Penalty for unauthorized highway usage
§ 67-3-1118 Compressed natural gas – Sale or transfer of motor vehicle
§ 67-3-1119 Nonassignable compressed natural gas dealer permit
§ 67-3-1120 Definition of “qualified natural gas dispenser” – Collection, remittance and reporting of taxes – Keeping of records – Inspections
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Terms Used In Tennessee Code > Title 67 > Chapter 3 > Part 11 - Alternative Fuels

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Agriculture: means :
    (i) The land, buildings and machinery used in the commercial production of farm products and nursery stock. See Tennessee Code 1-3-105
  • Commercial purposes: means use in a trade or business. See Tennessee Code 67-3-1101
  • Commissioner: means the commissioner of revenue or the commissioner's designated subordinate official. See Tennessee Code 67-3-103
  • 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
  • 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
  • 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
  • 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
  • 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
  • Month: means a calendar month. See Tennessee Code 1-3-105
  • 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
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • 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
  • 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
  • written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105