§ 67-3-1401 Short title
§ 67-3-1402 Legislative intent
§ 67-3-1403 Part definitions
§ 67-3-1404 All diesel fuel subject to diesel tax
§ 67-3-1405 Reporting of dyed diesel usage – Due date for tax payment
§ 67-3-1406 Determination of diesel tax payable on dyed diesel – Credit for sales tax paid to another state
§ 67-3-1407 Moneys collected to be deposited in the transportation equity trust fund
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Terms Used In Tennessee Code > Title 67 > Chapter 3 > Part 14 - Transportation Fuel Equity Act

  • Commercial carrier: means any individual, person, entity, or organization that contracts to transport passengers or goods for a fee. See Tennessee Code 67-3-1403
  • 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
  • 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 tax: means the tax imposed by §. See Tennessee Code 67-3-1403
  • Dyed diesel: means any diesel fuel that is indelibly dyed in accordance with internal revenue service regulations. See Tennessee Code 67-3-1403
  • 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
  • Means of transportation: means any vehicle or other device employed by a commercial carrier for the purpose of transporting passengers or goods for a fee, including, but not limited to, motor vehicles, trains, and aircraft. See Tennessee Code 67-3-1403
  • Month: means a calendar month. See Tennessee Code 1-3-105
  • 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
  • State: means the state of Tennessee. See Tennessee Code 67-3-103