reglab/housing_qa huggingface dataset:
TN Code § 67-3-816 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 8 - Enforcement Provisions|§ 67-3-816. Inspections

  In addition to any general authority to investigate for violations of this chapter, the commissioner and the commissioner's designees are hereby authorized to inspect any motor vehicle to ascertain whether the fuel supply tank contains dyed diesel fuel or diesel fuel contaminated with dye.   The commissioner may assess a civil penalty of one thousand dollars ($1,000) against a person who refuses to allow the inspection. For subsequent refusals, the penalty shall be multiplied by the total number of separate refusals by that person.
TN Code § 67-3-817 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 8 - Enforcement Provisions|§ 67-3-817. Invoices

  Each supplier, importer and wholesaler selling petroleum products in this state shall, at or near the time of each sale, make out and deliver to the purchaser, a pre-numbered invoice in which the vendor shall enter the name of the vendor, the full name and complete delivery address of the purchaser, the date of delivery, the type of fuel, a notation for dye added, the total dollar amount of the purchase, the amount of state tax, and the number of gallons of product sold.   The commissioner may assess a civil penalty of five hundred dollars ($500) for each month in violation, or portion of a month, against a person who fails to execute and deliver invoice documents as provided in this section.
TN Code § 67-3-818 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 8 - Enforcement Provisions|§ 67-3-818. Calibration of Storage Tanks

  The commissioner may require the person operating a terminal or refinery to furnish, upon request, two (2) sets of calibration tables on any tank within the bulk terminal/transfer system located in this state, into which petroleum products first come to rest after import. The tanks shall be strapped and the calibrations shall be made by a person qualified and licensed to do this work and recognized for this purpose by the United States government.   The commissioner may request from the operator calibration tables on any tank that the commissioner may wish to be calibrated. The operator shall furnish the two (2) sets of calibration tables within sixty (60) days from the date of the request, calibrated as required in subsection (a).   It is unlawful for any person to fail to comply with the request of the commissioner to furnish any calibration table as provided for in either subsection (a) or (b) within a period of sixty (60) days from the date of the request.   The commissioner may assess a civil penalty of five hundred dollars ($500) against any person who violates this section.
TN Code § 67-3-819 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 8 - Enforcement Provisions|§ 67-3-819. Criminal Violations

 A person who violates any provision of this chapter with the intent to deprive the state of its lawful revenues, or who aids and abets another to do so, commits a Class E felony.
TN Code § 67-3-902 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 9 - General Administrative Provisions|§ 67-3-902. Investment of Idle Funds From 1986 Gasoline Tax Increases

 All funds from the increase in taxes imposed by chapter 931 of the Acts of 1986, and allocated to the state highway fund shall be placed in a separate account and, to the extent not required for the projects provided for in chapter 931 of the Acts of 1986, shall be invested pursuant to § 9-4-603, with the investment income credited to the highway fund.
TN Code § 67-3-904 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 9 - General Administrative Provisions|§ 67-3-904. Petroleum Products Tax Increases — Participation of Disadvantaged or Women Business Enterprises in Construction

   The department of transportation shall make good faith efforts to obtain participation of either disadvantaged business enterprises or women business enterprises, as such enterprises may be defined by the commissioner of transportation through regulations which the commissioner is authorized to promulgate, in the amount approximating ten percent (10%) of the revenues that are distributed to the state highway fund from the petroleum products tax increases authorized by chapter 46 of the Acts of 1989, and that are let to contract.   With respect to projects funded wholly or in part with state funds, the department shall make good faith efforts to obtain participation of either disadvantaged business enterprises or women business enterprises, as such enterprises may be defined by the commissioner through regulations that the commissioner is authorized to promulgate, in the amount approximating seven percent (7%) of the revenues that are distributed to the state highway fund from the petroleum products tax increases, effective 1986, and that are let to contract.     As a condition of disbursement of the funds raised by chapter 241 of the Acts of 1989, any local government receiving such funds shall agree to make good faith efforts to obtain participation of either disadvantaged business enterprises or women business enterprises, as such enterprises may be defined by the commissioner through regulations which the commissioner is hereby authorized to promulgate, in the amount approximating ten percent (10%) of the revenues which are distributed to such governments from the petroleum products tax increases authorized by chapter 241 of the Acts of 1989, and which are let to contract.
TN Code § 67-3-905 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 9 - General Administrative Provisions|§ 67-3-905. Diesel Tax, Compressed Natural Gas, and Prepaid User Diesel Tax — Allocation of Proceeds

  The tax imposed pursuant to §§ 67-3-202, 67-3-1113, and 67-3-1309, shall be allocated and distributed in the following order and manner:  One and sixty-two hundredths percent (1.62%) to the general fund;   Twenty-four and seventy-five hundredths percent (24.75%) to the counties of the state to become a part of the county highway fund in the following manner:  Fifty percent (50%) equally among all counties;   Twenty-five percent (25%) on the basis of population; and   Twenty-five percent (25%) on the basis of area;     Twelve and thirty-eight hundredths percent (12.38%) to municipalities, as defined in § 54-4-201, on the basis set out as § 54-4-203; and   Sixty-one and twenty-five hundredths percent (61.25%) to the highway fund.     Revenues from the increases in taxes imposed by chapter 931 of the Acts of 1986, shall be distributed and allocated as follows:  Amounts required to be paid to the debt service fund pursuant to title 9, chapter 9; and   All other amounts to the highway fund to be used for accelerating the resurfacing of the state system of highways in order to establish a twelve-year cycle of resurfacing within the period between 1986 and 1998; and for new construction in the primary system of highways over the period from 1986 to 1999.     All revenues and investment income derived from the increase in the motor vehicle fuel use tax imposed by chapter 46 of the Acts of 1989 shall be placed in the state highway fund, and shall not be subject to the apportionment and distribution provisions of subsections (a) and (b).   Revenue from the one cent (1¢) increase from sixteen cents (16¢) to seventeen cents (17¢) in the tax imposed by chapter 241 of the Acts of 1989, effective April 1, 1990, and all investment income derived therefrom, shall be placed in the state highway fund and shall not be subject to the apportionment and distribution provisions of subsections (a) and (b).   Revenues derived under § 67-3-202 from the increase in taxes imposed by chapter 181 of the Public Acts of 2017 shall be apportioned and distributed in the following manner:  Seventeen and five-tenths percent (17.5%) to the various counties of the state on the basis set forth in § 54-4-103;   Eight and eight-tenths percent (8.8%) to the various municipalities, as defined by § 54-4-201, on the basis set forth in § 54-4-203; and   Seventy-three and seven-tenths percent (73.7%) to the highway fund.     Revenues derived under § 67-3-1113 from the increase in taxes imposed by chapter 181 of the Public Acts of 2017 shall be distributed to the highway fund.
TN Code § 67-3-906 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 9 - General Administrative Provisions|§ 67-3-906. Special Privilege Tax and Export Tax — Disposition of Tax Proceeds

  Ninety-eight percent (98%) of the proceeds from the collection of the taxes imposed by §§ 67-3-203 and 67-3-205 shall be allocated to and deposited in the highway fund and two percent (2%) of the proceeds in the general fund for administrative purposes.    From the actual proceeds of the taxes, there is established a local government fund in the actual amount of twelve million seventeen thousand dollars ($12,017,000) which shall be distributed to the counties and cities monthly.   The local government fund shall be used solely for county roads and city streets.   From the local government fund, a monthly sum of three hundred eighty-one thousand five hundred eighty-three dollars ($381,583) shall be distributed to county highway departments on the basis of county population, and the monthly sum of six hundred nineteen thousand eight hundred thirty-three dollars ($619,833) shall be distributed to cities on the basis of city population.   Before distributing moneys to cities from the proceeds of the taxes imposed by §§ 67-3-203 and 67-3-205 as provided in this subsection (b), the commissioner of finance and administration shall deduct from the cities' share of the local government fund the sum of ten thousand dollars ($10,000) per month, which shall be allocated to the University of Tennessee for the Center for Government Training for the purpose of supporting in-service training for local government officials and employees.
TN Code § 67-3-907 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 9 - General Administrative Provisions|§ 67-3-907. Environmental Assurance Fee — Disposition of Fee Proceeds

  The environmental assurance fee levied and collected pursuant to §§ 67-3-204 and 68-215-110 shall be collected by the department as provided in this chapter, except that the fees collected shall be for the underground storage tanks and solid waste disposal control board, as provided in title 68, chapter 215.   Any conflicts in the statutes as to the collection of the environmental assurance fee levied in title 68, chapter 215, shall be resolved in favor of this chapter, so as to avoid inconsistency and duplication in the administration of the various statutes which govern the environmental assurance fee.
TN Code § 67-3-908 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 9 - General Administrative Provisions|§ 67-3-908. Liquified Gas — Distribution of Tax

  The tax imposed by chapter 203 of the Acts of 1983 shall be distributed as follows:  One and fifty-eight hundredths percent (1.58%) to the general fund;   Twenty-eight and twenty-eight hundredths percent (28.28%) to the counties to become a part of the county highway fund in the following manner:  Fifty percent (50%) equally among all counties;   Twenty-five percent (25%) on the basis of population; and   Twenty-five percent (25%) on the basis of area;     Fourteen and fourteen hundredths percent (14.14%) to municipalities, as defined in § 54-4-201, on the basis set out in § 54-4-203; and   Fifty-six percent (56%) to the highway fund.     Revenues from the increases in taxes imposed by chapter 931 of the Acts of 1986, shall be distributed and allocated as follows:  Revenue from the first three cents (3¢) per gallon of such increases in taxes shall be apportioned as follows:  Amounts required to be paid to the debt service fund pursuant to title 9, chapter 9; and   All other amounts to the highway fund to be used for accelerating the resurfacing of the state system of highways in order to establish a cycle of resurfacing during the period from 1986 to 1998; and for new construction in the primary system of highways; and     Revenue from one cent (1¢) of such increases in taxes shall be apportioned as follows:  Of such amount designated in subdivisions (b)(2)(B) and (C) for distribution to counties and cities, one percent (1%) shall be subtracted from the amount designated for counties and one percent (1%) shall be subtracted from the amount designated for cities for distribution to the general fund for expenses of administration prior to the distribution of the funds to the counties or cities;   Sixty-six and two-thirds percent (662/3%) of such revenues collected to the various counties of the state on the basis set out in § 54-4-103; and   Thirty-three and one-third percent (331/3%) of such revenues collected to the various municipalities, as defined by § 54-4-201, on the basis set out in § 54-4-203.       All revenues and investment income derived from the increase in the liquified gas tax imposed by chapter 46 of the Acts of 1989 shall be placed in the state highway fund, and shall not be subject to the apportionment and distribution provisions of subsections (a) and (b).   Revenues derived under § 67-3-1102 from the increase in taxes imposed by chapter 181 of the Public Acts of 2017 shall be distributed to the highway fund.
TN Code § 67-3-909 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 9 - General Administrative Provisions|§ 67-3-909. Commissioner's Duty — Receipts and Disbursals

 The commissioner shall collect all taxes and fees accruing under this chapter and pay them to the state treasurer.
TN Code § 67-3-910 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 9 - General Administrative Provisions|§ 67-3-910. Federal Reservations — Application of Petroleum Products and Alternative Fuels Taxes

  Under the terms of the cession of jurisdiction to the United States by this state, the right is reserved to this state to tax sales of and privileges of dealing in petroleum products and alternative fuels used in the operation of motor vehicles within the limits of the Great Smoky Mountains National Park that is within the boundaries of this state.   The right is reserved to this state to tax sales of and privileges of dealing in petroleum products and alternative fuels in operation of motor vehicles within limits of any reservation or preserve within the boundaries of this state.
TN Code § 67-3-911 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 9 - General Administrative Provisions|§ 67-3-911. Lists — Furnishing by the Commissioner

 A current list of licensees, with applicable federal employer identification numbers, shall be provided to all licensees, as is deemed necessary by the commissioner. Disclosure of this information by the commissioner shall not constitute a violation of any confidentiality requirement imposed by chapter 1, part 17 of this title.
TN Code § 67-3-1101 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1101. Alternative Fuels — Part Definitions

 As used in this part, unless the context otherwise requires:   “Commercial purposes” means use in a trade or business;   “Dealer” means an entity or person who:  Is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply tanks of motor vehicles;   Delivers liquified gas into a dispenser capable of fueling motor vehicles; or   Dispenses compressed natural gas to the public;     “Liquified gas” means all combustible gases that exist in the gaseous state at sixty degrees Fahrenheit (60°F) and at a pressure of fourteen and seven-tenths pounds per square inch (14.7 p.s.i.) absolute, but does not include gasoline or diesel fuel or compressed natural gas;   “Motor vehicle” means a self-propelled vehicle licensed for highway use;   “Passenger car” means a motor vehicle designed for carrying ten (10) or fewer passengers and used for the transportation of persons;   “Taxable sales or deliveries” means the delivery in Tennessee of liquified gas or compressed natural gas into the fuel supply tank of a motor vehicle that does not have affixed a current user permit; and   “User” means a person who operates a motor vehicle in this state that is propelled by liquified gas or compressed natural gas.
TN Code § 67-3-1102 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1102. Liquified Gas — Rate of Tax

  A use tax is imposed on liquified gas used for the propulsion of motor vehicles on the public highways of this state. For the purpose of determining the tax on liquified gas, a diesel gallon equivalent factor of six and six one-hundredths pounds (6.06 lbs.) per gallon shall be used. The rate of the tax imposed by this section shall be:  On or after July 1, 2017, through June 30, 2018, seventeen cents (17¢) per gallon;   On or after July 1, 2018, through June 30, 2019, nineteen cents (19¢) per gallon; and   On or after July 1, 2019, twenty-two cents (22¢) per gallon.     Governmental agencies are exempt from the liquified gas tax imposed by subsection (a).
TN Code § 67-3-1103 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1103. Liquified Gas — Time of Payment of Tax

  A person using a liquified gas propelled motor vehicle, including a motor vehicle equipped to use liquified gas interchangeably with another motor fuel, that is required to be licensed in Tennessee for use on the public highways, shall prepay the tax imposed in § 67-3-1102 to the commissioner on an annual basis.   An out-of-state user shall pay the liquified gas tax on delivery of the liquified gas into the fuel supply tank of a motor vehicle.
TN Code § 67-3-1104 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1104. Liquified Gas — Dealer Permits

  A dealer who sells taxable liquified gas, or a user whose motor vehicle is licensed in this state, shall file an application with the commissioner for the kind and class of permit required by this part, which is not assignable.   An application for a permit must be filed on a form provided by the commissioner showing the kind and class of permit desired, the odometer reading of the motor vehicle for which application is made, and other information required by the commissioner.   A dealer permit shall be posted in a conspicuous place or kept available for inspection at the principal place of business of the permittee. A dealer permittee shall reproduce the permit and display it in a conspicuous place at each additional place of business from which liquified gas is sold, delivered or used in motor vehicles. A user permit shall be affixed in the upper right corner of the front windshield on the passenger side of the vehicle.   A dealer permit authorizes a dealer to collect and remit taxes on liquified gas delivered into the fuel supply tanks of motor vehicles that do not have affixed a user permit.
TN Code § 67-3-1105 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1105. Liquified Gas — Bond

 Application for a dealer permit shall be accompanied by a bond, payable to the state of Tennessee, as provided in part 6 of this chapter.
TN Code § 67-3-1107 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1107. Liquified Gas — Duration of Permits

  A dealer permit is permanent and valid as long as the permittee furnishes timely reports and remits the taxes when due, or until surrendered by the holder or cancelled by the commissioner.   A user permit shall be issued annually and is valid from the date of issuance through June 30 of each year, unless a motor vehicle for which the tax is prepaid is sold or no longer used on the public highways. Application must be made each year for a current user permit.
TN Code § 67-3-1108 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1108. Liquified Gas — Liability of Dealer for Sale to Unauthorized Users

  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.   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.
TN Code § 67-3-1109 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1109. Liquified Gas — Records and Invoices

  A dealer shall keep for four (4) years, open to inspection at all times by the department and the attorney general and reporter, a complete record of all liquified gas received or purchased, sold, or delivered.   A user dealer operating a vehicle used for commercial purposes shall keep for four (4) years, open to inspection at all times by the commissioner and the attorney general and reporter, a record of:  The total miles traveled in all states by all the user's motor vehicles traveling into or from Tennessee and the total quantity of liquified gas used in the motor vehicles; and   The total miles traveled in Tennessee and the total quantity of liquified gas delivered into the fuel supply tanks of motor vehicles.     Each sale or delivery of liquified gas into the fuel supply tanks of a motor vehicle shall be evidenced by an invoice. The pre-numbered invoice must be printed and contain:  The pre-printed or stamped name and address of the dealer;   The date;   The number of gallons delivered;   The name and address of the person taking delivery;   The number of the user permit or if the vehicle does not have a permit, the state of registration and the license number; and   The amount of tax paid or accounted for stated separately from the selling price.     A user required to report ending odometer readings may deduct the miles traveled outside Tennessee from the total miles traveled.