reglab/housing_qa huggingface dataset:
TN Code § 67-3-703 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 7 - Reports|§ 67-3-703. Exporter Reports

  A person licensed as an exporter shall file monthly reports with the department on forms prescribed and furnished by the department concerning the amount of taxable petroleum products exported from this state. The report shall be filed on or before the twentieth day of the month following the month of activity.   The report shall contain the following information:  Each and every shipment of taxable petroleum products acquired free of all states' petroleum products taxes, except the export tax imposed by § 67-3-205, at a terminal in this state for direct delivery outside of this state by the exporter;   Each and every shipment of taxable petroleum products acquired free of this state's tax and fee at a terminal in this state for direct delivery outside of this state but as to which the destination state's petroleum products tax was paid or accrued to the vendor at the time of removal from the terminal;   The gallons delivered to taxing jurisdictions outside this state from bulk plant storage, and the means of transport;   The name and federal employer identification number of the person receiving the exported taxable petroleum products from the exporter;   The date of each shipment;   The carrier name, or alpha code, and carrier federal employer identification number; and   A list of diverted shipments and payments of taxes and fees.     The department may in addition require the reporting of any other information it considers reasonably necessary to the enforcement of this chapter.
TN Code § 67-3-704 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 7 - Reports|§ 67-3-704. Transporter Reports

  A person licensed as a transporter in this state shall file monthly reports with the department, on forms prescribed and furnished by the department, reporting the amount of taxable petroleum products transported within or across the borders of this state; provided, that transport truck operations exclusively within the state are not reportable except when transport operations originate at a refinery in this state. The report shall be filed within twenty-five (25) days after the end of the month in which delivery was made. The information shall include the following:  The quantity imported by the carrier for delivery in this state or transported from a Tennessee refinery by the carrier for delivery in this state;   The name and address of the supplier;   The name and address of the customer receiving delivery;   The date and the point of delivery;   The description of the product delivered; and   Any other information that may be required by the commissioner for the proper administration of this chapter.      In case of delivery by barge, there shall be furnished, in addition to the information in subsection (a), the name and number of the barge, and the name and port of the towboat delivering the barge.   In the case of delivery by tank wagon, or other motor vehicle, there shall be furnished, in addition to the information in subsection (a), the vehicle's license number.   In case of delivery by tank car, there shall be furnished, in addition to the information in subsection (a), the car number and initials, and the capacity of the car.     A carrier delivering petroleum products or substitutes for petroleum products to any person required to have a license under part 6 of this chapter who is known by the carrier not to have such license, shall immediately notify the department by facsimile of the delivery, if facsimile service is reasonably available; but if not, by the next quickest means available. The department shall furnish to the carriers a list of all persons holding licenses and shall supplement and amend the list periodically as licenses are issued or revoked.   If a transporter fails to make the reports required by this section, the commissioner may assess a civil penalty of one thousand dollars ($1,000) for each violation.   This section shall cease to be effective if the commissioner determines that substantially similar data is available from federal government sources, including a federal terminal report.
TN Code § 67-3-705 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 7 - Reports|§ 67-3-705. Blender's Report

 A person licensed as a blender shall file a monthly report with the department, on forms prescribed and furnished by the department, reporting the amount of any untaxed petroleum products, blend stocks, or additives blended in this state, and paying all applicable taxes and fees levied under this chapter which have not been previously paid. The report shall be filed on or before the twentieth day of the month following the month of activity.
TN Code § 67-3-706 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 7 - Reports|§ 67-3-706. Reports by Electronic Data Interchange

  The commissioner may require those responsible for filing reports under this part to file such reports by means of electronic data interchange. All payments accompanying these reports shall be remitted by means of electronic funds transfer as required by § 67-3-515.   In addition to any other penalty provided by law, the commissioner may assess on any person required to file reports by means of electronic data interchange a penalty, not to exceed five hundred dollars ($500), for each instance of reporting by any other means.
TN Code § 67-3-802 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 8 - Enforcement Provisions|§ 67-3-802. Shipping Paper to Be Carried on Board

  Each person transporting petroleum products in a transport truck upon the public highways of this state shall:  Carry on board the shipping paper issued by the refinery operator, the terminal operator or the bulk plant operator of the facility where the petroleum product was obtained, whether within or without this state;   Show and permit duplication of the shipping paper by any law enforcement officer or representative of the department, upon request, when transporting, holding or off-loading the products described in the shipping paper;   Deliver products described in the shipping paper to a point or points in the destination state shown on the face of the shipping paper, unless the person or the person's agent does all of the following:  Notifies the department or its nominee, before the earlier of removal from the state in which the shipment originated or the initiation of delivery, that the person received instructions after the shipping paper was issued to deliver the petroleum product to a different destination state;   Receives from the commissioner a verification number authorizing the diversion; and   Writes on the shipping paper the change in destination state and the verification number for the diversion;     Provide a copy of the shipping paper to the wholesaler, retailer or other person who controls the facility to which the petroleum products are delivered; and   Meet such other conditions or take such other actions as the department may reasonably require by regulation for the enforcement of this chapter.     The department may in its discretion provide an advance notification procedure for documentation supporting the import of petroleum products where the importer is unable to obtain terminal-issued shipping papers that comply with this section.   The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the product, without regard to any exemption or dye, or one thousand dollars ($1,000), whichever is greater, for each violation, against a person who fails to comply with this section.
TN Code § 67-3-803 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 8 - Enforcement Provisions|§ 67-3-803. Refusal of Delivery

 No retail vendor, bulk plant operator, wholesaler or bulk end user shall accept delivery of petroleum products into bulk storage facilities in this state, if that delivery is not accompanied by a shipping paper prepared in accordance with this part. The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the product, without regard to any exemption or dye, or one thousand dollars ($1,000), whichever is greater, for each violation, against a person who fails to comply with this section.
TN Code § 67-3-804 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 8 - Enforcement Provisions|§ 67-3-804. Diversions

  A shipment of petroleum products may be diverted from the destination stated on the original shipping paper where the shipping paper is incorrect or where there is a legitimate business need to divert the shipment. Prior to any diversion or change to the shipping paper, the shipper, the transporter, or an agent of either, shall notify the department or its designee and shall manually add the assigned verification number to the shipping paper. Any claim for refund resulting from a diversion under this section shall be made and acted on under the refund provisions of chapter 1, part 18, and chapter 3, part 4, of this title.   The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the product, without regard to any exemption or dye, or one thousand dollars ($1,000), whichever is greater, for each violation, against any person who diverts a shipment or alters a shipping paper other than as provided for in subsection (a). No civil penalty will be assessed in those cases where the prior notification required in subsection (a) was not accomplished due to error, other than negligence, if within three (3) working days the shipper, the transporter, or the agent of either, notifies the department of the diversion and error.
TN Code § 67-3-805 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 8 - Enforcement Provisions|§ 67-3-805. Right to Rely

 The supplier and the terminal operator shall be entitled to rely for all purposes of this chapter on the representation by the transporter, the shipper or the shipper's agent, as to the shipper's intended state of destination and tax exempt use. The shipper, the importer, the transporter, the shipper's agent and any purchaser, but not the supplier or terminal operator, shall be jointly and severally liable for any taxes and fees otherwise due to the state as a result of an unlawful diversion of the petroleum products from the represented destination state. A terminal operator shall be entitled to rely on the representation of a licensed supplier or bonded importer with respect to the supplier's obligation to collect taxes and fees and the related shipping paper representation as shown on the shipping paper as provided by § 67-3-801.
TN Code § 67-3-806 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 8 - Enforcement Provisions|§ 67-3-806. Petroleum Products and Vehicles Declared Contraband — Confiscation — Procedure for Hearing

  Any petroleum product that is owned or possessed by any person in avoidance, evasion or violation of any provision contained in this part, and any vehicle that is used for storage or transportation of the product, are contraband and may be seized by the commissioner. All products and vehicles seized as contraband shall be delivered promptly to the custody of the department and disposed of under § 67-1-1435. Proceeds of the sale shall be paid to the state treasury for the benefit of the general fund.   Any person, claiming any property or any interest in property seized under subsection (a), may file with the commissioner at Nashville a written claim, requesting a hearing and stating the person's interest in the product or vehicle seized. The hearing shall be held under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. The request shall be made within ten (10) days following the confiscation.
TN Code § 67-3-807 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 8 - Enforcement Provisions|§ 67-3-807. Disposition of Seized Property — Bond or Possession — Exclusive Remedy

  When the ruling of the commissioner, following a hearing provided for under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, is favorable to the claimant, the commissioner shall deliver to the claimant the petroleum products and other property that were seized.   When the ruling of the commissioner is adverse to the claimant, and the claimant appeals, the commissioner shall deliver to the claimant the petroleum products and other property so seized; provided, that the claimant shall first post a bond, approved by the commissioner, payable to the state in a sum double the value of the property seized. The condition of the bond shall be that the obligors will pay to the department, the full value of the goods, or property seized, unless upon appeal the decision of the commissioner is reversed and the right of the claimant to the property judicially determined. If the claimant does not post a bond satisfactory to the commissioner, the commissioner shall proceed to sell the contraband goods under § 67-1-1435.   If no claim is interposed, the petroleum products or other property shall be forfeited without further proceedings and shall be sold as provided in this section.   The procedures provided for in this section and in § 67-3-808 are the sole remedies of any claimant and no court shall have jurisdiction to interfere with these remedies by replevin, injunction or in any other manner.
TN Code § 67-3-808 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 8 - Enforcement Provisions|§ 67-3-808. No Operation Without a License

  No person shall engage in any business activity in this state as to which a license is required by part 6 of this chapter, unless the person shall have first obtained the license. No person shall export petroleum products from a terminal in this state, unless that person has obtained an exporter's license, a bonded importer's license or a supplier's license, or has paid the applicable Tennessee petroleum products taxes and fees.   Any carrier delivering petroleum products to any person required by this chapter to have a license to import or sell at wholesale, and known by the carrier not to have a license to import or sell fuel at wholesale, shall immediately notify the department by facsimile of the delivery. A carrier who fails to comply with this subsection (b) is jointly and severally liable to the state for the taxes and fees on the product delivered.   An end user who exports fuel in a vehicle fuel supply tank incident to interstate transportation shall be exempt from this section.   The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the product handled, without regard to any exemption or dye, or one thousand dollars ($1,000) per day, whichever is greater, against a person who fails to comply with subsection (a).
TN Code § 67-3-809 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 8 - Enforcement Provisions|§ 67-3-809. Unlawful Sale and Use of Dyed Fuel

  No person shall sell or deliver dyed diesel fuel or diesel fuel contaminated with dye when such person knows or has reason to know that the fuel will be used in a motor vehicle on the public highways.   No person shall introduce dyed diesel fuel or diesel fuel contaminated with dye into the supply tank of any motor vehicle licensed for highway use.   No person shall use dyed diesel fuel or diesel fuel contaminated with dye in a licensed motor vehicle or in a motor vehicle actually used on the public highways.   The prohibitions contained in this section do not pertain to:  Persons operating motor vehicles that have received fuel into their fuel tanks outside of this state in a jurisdiction that permits introduction of dyed diesel fuel of that color and type into the fuel supply tank of highway vehicles;   Uses of dyed fuel on the highway that are lawful under the Internal Revenue Code, compiled in 26 U.S.C., and regulations, including state and local government vehicles, and buses, unless otherwise prohibited by this chapter; and   Agricultural vehicles used solely for the purpose of transferring a person's harvested crops from the field to the person's storage facility for the harvested crops; provided, that the distance traveled on the public highways does not exceed five (5) miles.      The commissioner may assess a civil penalty of one thousand dollars ($1,000) or ten dollars ($10.00) per gallon of dyed fuel involved, whichever is greater, against a person who violates this section. The capacity of the tank determines the amount of dyed fuel involved, unless otherwise shown by the violator. For subsequent violations, the penalty shall be multiplied by the total number of separate violations by that person.   The commissioner may waive in whole or in part the civil penalty provided for in subdivision (e)(1), upon the commissioner's determination that such penalty did not result from negligence or willful disregard of the law; provided, that such authority to waive the penalty shall be subject to § 67-1-803(b) and (e).
TN Code § 67-3-810 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 8 - Enforcement Provisions|§ 67-3-810. Requirements for Sale of Dyed Diesel Fuel at Retail Station

   A licensed retailer selling dyed diesel fuel at a retail station shall, in addition to the other requirements of this chapter, dispense the dyed diesel fuel to the end user from a pump or device:  Located on an island separate from any undyed diesel fuel pump;   Located no closer than ten feet (10') from any undyed diesel fuel pump or device on the same island; or   For which there is an attendant stationed and in attendance on the pump island.     The outside diameter for the dispensing nozzle on any such pump or dispensing device shall not be less than one and three-eighths inches (1 3/8").     A licensed wholesaler may sell dyed diesel fuel using a customer-controlled pump located at a retail station, subject to the requirements of § 67-3-401(i), other than the requirement that the customer be a governmental agency.   All sales of dyed diesel fuel at retail shall be recorded by the seller at or near the time of the sale and the invoice shall contain the date of the purchase and delivery, along with the purchaser's name and address, type of fuel, a notation for dye added, the number of gallons purchased, the amount of state and local tax and the total dollar amount of the sale.   Notwithstanding any other provision of this chapter, all dyed diesel pumps or devices installed or made operational after January 1, 2001, shall be located no closer than twelve feet (12') from any undyed diesel fuel pump. This requirement does not apply to replacement pumps or devices for those dyed diesel pumps or devices existing as of January 1, 2001, and otherwise compliant with the requirements of this chapter.
TN Code § 67-3-811 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 8 - Enforcement Provisions|§ 67-3-811. Notice Required With Respect to Dyed Diesel Fuel

  A notice stating  “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” shall be provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack, and provided by any vendor of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system.   The form of notice required under subsection (a) shall be provided at the time of the removal or sale and shall appear on all shipping papers, bills of lading, and invoices accompanying the sale or removal of the dyed diesel fuel.   The commissioner may assess a civil penalty of one hundred dollars ($100) for each violation, against a person who fails to comply with this section.
TN Code § 67-3-812 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 8 - Enforcement Provisions|§ 67-3-812. Dyed Fuel Pump Display

  A vendor delivering dyed diesel fuel to consumers through pumps shall be required to prominently display on such pumps the language “Dyed Diesel Fuel — Nontaxable Use Only — Penalty for Taxable Use — Off Highway, Not Legal for Motor Vehicle Use” as presently required by the internal revenue service or environmental protection agency. Such display shall remain a requirement until the general assembly, by statute, changes such requirements, notwithstanding either of such federal agencies altering or removing such requirement from its regulations.   The commissioner may assess a civil penalty of one hundred dollars ($100) for each month in violation, or portion of a month, against a person who fails to comply with this section.
TN Code § 67-3-813 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 8 - Enforcement Provisions|§ 67-3-813. Quality Assurance

  No person shall sell or purchase any product for use in the fuel supply tank of a motor vehicle for general highway use that does not meet standards as published in the annual American Society for Testing and Materials Book of Standards and its supplements, unless amended or modified by the department.   All persons in possession of any product in violation of this section shall have the duty to dispose of it in the manner provided by federal and state law.   The commissioner may assess a civil penalty of ten dollars ($10.00) per gallon, against a person who fails to comply with this section.
TN Code § 67-3-814 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 8 - Enforcement Provisions|§ 67-3-814. Prohibition on Tampering With Meters at Retail Outlets

  A person operating petroleum products dispensing equipment accessible by the general public shall provide metering devices for each dispenser, and shall maintain records sufficient to enable the department to determine the volumes dispensed with reasonable accuracy.   No person shall exchange, replace, roll back or otherwise tamper with any such metering equipment without following procedures provided by the department for legitimate maintenance, repairs and replacement purposes.   The department has the authority to seal any dispenser meter or totalizer.   The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the storage capacity of the facility, without regard to any exemption or dye, or one thousand dollars ($1,000), whichever is greater, against a person who fails to comply with this section.
TN Code § 67-3-815 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 8 - Enforcement Provisions|§ 67-3-815. Records Retention

  All persons subject to this part shall retain records, including, but not limited to, shipping papers, of all petroleum products transactions for a period of three (3) years after December 31 of the year in which the transaction occurred.   Persons operating terminals, refineries and bulk plants shall retain these records on site for a period of ninety (90) days following the month of the transaction.   Retail stations shall retain these records on site for a period of thirty (30) days following the month of the transaction.   The commissioner may revoke the license or licenses of and assess a civil penalty in the amount of five thousand dollars ($5,000) against a person who fails to comply with this section.