reglab/housing_qa huggingface dataset:
TN Code § 67-3-514 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 5 - Payment of Tax|§ 67-3-514. Inclusion of Taxes and Fees in Sales Price

 The taxes and fees imposed by this chapter on petroleum products shall be included in the sales price, for the purpose of determining sales price under the Retailers' Sales Tax Act, compiled in chapter 6 of this title, for calculating any applicable sales or use tax, even though the taxes and fees may be separately stated by the vendor.
TN Code § 67-3-515 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 5 - Payment of Tax|§ 67-3-515. Payment by Electronic Funds Transfer

  The commissioner may require the taxpayer to make payments as provided in this part by means of electronic funds transfer.   However, anything to the contrary notwithstanding, if the taxpayer reports by electronic data interchange pursuant to § 67-3-706, payment shall be made by means of electronic funds transfer in accordance with § 67-1-703, regardless of the amount of tax owed. Payment shall be by Automated Clearing House Debit (ACH debit) or Automated Clearing House Credit (ACH credit) or by any other means established by the commissioner.
TN Code § 67-3-601 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 6 - Bonding and Licenses|§ 67-3-601. Supplier's License — Permissive Supplier's License

  A person engaged in business in this state as a supplier as defined in part 1 of this chapter shall first obtain a supplier's license.   Any person who desires to collect the taxes and fees imposed by this chapter and who meets the definition of a permissive supplier may obtain a permissive supplier's license. Application for or possession of a permissive supplier's license shall not in itself subject the applicant or licensee to the jurisdiction of this state for any purpose other than administration and enforcement of this chapter.
TN Code § 67-3-602 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 6 - Bonding and Licenses|§ 67-3-602. Blender's License

 Any person engaged in business in this state as a blender shall first obtain a blender's license.
TN Code § 67-3-603 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 6 - Bonding and Licenses|§ 67-3-603. Terminal Operator's License

 Any person engaged in business in this state as a terminal operator shall first obtain a terminal operator's license for each terminal site.
TN Code § 67-3-604 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 6 - Bonding and Licenses|§ 67-3-604. Exporter's License

 Persons, other than licensed suppliers or licensed bonded importers, who export petroleum products to another state shall either pay Tennessee petroleum products taxes and fees to their suppliers or obtain a Tennessee exporter's license. Persons who hold a supplier's license or a bonded importer's license shall have the same privileges and responsibilities as those holding an exporter's license.
TN Code § 67-3-605 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 6 - Bonding and Licenses|§ 67-3-605. Transporter's License

 Any person who is not licensed as a supplier, exporter or importer shall obtain a transporter's license before transporting petroleum products, by whatever manner from a point outside this state to a point inside this state, from a point inside this state to a point outside this state, or from a refinery in this state, if the person is engaged for hire.
TN Code § 67-3-606 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 6 - Bonding and Licenses|§ 67-3-606. Importer's Licenses — Bonded Importer's License — Restricted Importer's License

  A person importing taxable petroleum products into this state from outside this state, by transport truck, pipeline, barge or other conveyance, shall first obtain a bonded importer's license or a restricted importer's license, but not both.   Applicants for a restricted importer's license must meet the following conditions:  The taxable petroleum products imported must all be the subject of a tax pre-collection agreement with a supplier as provided in § 67-3-501, or a tax pre-collection election as provided in § 67-3-503; and   The applicant must declare the state or states in which licensed for motor fuel tax purposes and from which the applicant desires to import, and shall declare the terminal source and the supplier. A restricted importer's license shall be limited to petroleum products imported from a state listed on the license application.     The department shall determine that a particular state has adopted terminal reporting requirements that are adequate to facilitate information exchange on cross-border movements of petroleum products prior to granting restricted importer's licenses to applicants for importation of taxable petroleum products from that state.   A person desiring to import taxable petroleum products from another state, and who has not obtained a restricted importer's license and has not entered into an agreement to prepay this state's petroleum products taxes and fees to the supplier or permissive supplier with respect to such imports shall:  Obtain a valid bonded importer's license subject to the bonding requirements of this chapter; and   Comply with the payment requirements under § 67-3-502.
TN Code § 67-3-607 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 6 - Bonding and Licenses|§ 67-3-607. Wholesaler's License

 Any person engaged in business in this state as a wholesaler as defined in part 1 of this chapter, who does not hold a license as a supplier or bonded importer, shall first obtain a wholesaler's license. A person who acquires petroleum products from a supplier, importer or from another wholesaler, for the person's own account, may obtain a wholesaler's license; and such person thereby assumes the rights and responsibilities of wholesalers under this chapter.
TN Code § 67-3-608 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 6 - Bonding and Licenses|§ 67-3-608. License Application — Form — Investigation

  Each application for a license under this part shall be made upon a form prepared and furnished by the department. It shall be subscribed to by the applicant and shall contain such information as the department may reasonably require for the administration of this chapter, including the applicant' s federal employer identification number and, with respect to the applicant for an exporter's license, a copy of the applicant's license to purchase or handle taxable motor fuel in the specified destination state or states for which the export license is to be issued.   The department may investigate each applicant for a license under this chapter. No license shall be issued if the department determines that any one (1) of the following exists:  The application is not filed in good faith;   The applicant is not the real party in interest;   Any prior license of the real party in interest has been revoked for cause;   Information on the application has been falsified, is fraudulent, is incomplete or the applicant has in any material way misrepresented the true facts;   With respect to an exporter's license, the applicant is not licensed in the intended specific state or states of destination;   The applicant, or any of the applicant's agents, officers or employees, has a prior conviction for motor fuel tax evasion in any state, federal or foreign jurisdiction; or   Other reasonable cause for non-issuance exists.
TN Code § 67-3-610 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 6 - Bonding and Licenses|§ 67-3-610. Bond — Licensed Wholesaler

  No wholesaler tax deferral election under § 67-3-506 is valid unless and until the licensed wholesaler files with the department a surety bond, in a form acceptable to the department, in the amount of two hundred fifty percent (250%) of the greatest monthly taxes and fees paid by the wholesaler through all of its suppliers and importers during the immediately preceding twelve (12) months. If a wholesaler has been in business less than twelve (12) months, the amount of the bond shall be determined in reference to the average monthly tax liability for the time the wholesaler has been engaged in business. The penal amount of the bond under this section shall not be less than fifty thousand dollars ($50,000). The bond shall indemnify the department against credits allowed licensed suppliers and importers under § 67-3-507.   If the required penal amount of the bond in subsection (a) exceeds two hundred thousand dollars ($200,000), the commissioner may agree to reduce the penal amount of a bond, if the commissioner determines that any potential tax liability is otherwise adequately secured or protected, or if the commissioner determines that the past good filing and payment record of the taxpayer indicate that lowering the penal amount of the bond would not result in a substantially increased risk of loss to the state. The required penal amount of the bond in subsection (a) may not, however, be reduced to an amount less than fifty thousand dollars ($50,000).
TN Code § 67-3-611 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 6 - Bonding and Licenses|§ 67-3-611. New Bond

  The commissioner may require a licensee to file a new bond with a satisfactory surety in the same form and amount, if:  Liability upon the previous bond is discharged or reduced for any reason; or   The commissioner determines that any surety on the previous bond becomes unsatisfactory.     If the new bond is unsatisfactory, the commissioner shall cancel the license. If the new bond is satisfactorily furnished, the commissioner shall release, in writing, the surety on the previous bond from any liability accruing after the effective date of the new bond.   If a licensee has a cash deposit with the commissioner and the deposit is reduced for any reason, the commissioner may require the licensee to make a new deposit equal to the amount of the reduction.
TN Code § 67-3-612 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 6 - Bonding and Licenses|§ 67-3-612. Bond Increase

  If the commissioner determines that the amount of the existing bond or cash deposit is insufficient to ensure payment to the state of taxes, fees, penalty and interest for which the licensee is or may become liable, the licensee shall, upon written demand from the commissioner, file a new bond or increase the cash deposit. The commissioner shall allow the licensee at least fifteen (15) days to secure the increased bond or cash deposit.   The new bond or cash deposit must meet the requirements set forth in this chapter.   If the new bond or cash deposit required under this section is unsatisfactory, the commissioner shall cancel the licensee's certificate.
TN Code § 67-3-613 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 6 - Bonding and Licenses|§ 67-3-613. Bond Replacement

  If, at any time after the execution of any surety bond, the surety or sureties on the bond become insolvent, the commissioner may require the execution of a new bond with good and solvent surety in the same manner and with the same penalty as the bond being replaced. The bond shall be subject to the approval of the commissioner.   Any person executing a bond under this part may, at any time prior to default under any existing bond, apply to the commissioner for leave to cancel the existing bond and file a new bond with a new surety.
TN Code § 67-3-614 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 6 - Bonding and Licenses|§ 67-3-614. Bond Release

  Sixty (60) days after making a written request for release to the commissioner, the surety of a bond furnished by a licensee is released from any liability to the state accruing on the bond after the sixty-day period. The release does not affect any liability accruing before the expiration of the sixty-day period.   The commissioner shall promptly notify the licensee furnishing the bond that a release has been requested. Unless the licensee obtains a new bond that meets the requirements of this chapter and files with the commissioner the new bond within the sixty-day period, the commissioner shall cancel the license.   Either the principal or surety may request the commissioner to cause an audit to be made of the books and records of the principal, and the audit shall be commenced within ninety (90) days from the date of the request. Upon completion of the audit, and if no additional taxes, fees, interest or penalty is shown to be due, or the additional sum is paid to the commissioner, then and thereafter, all liability of the surety on the bond shall cease and the surety shall be released. Any collateral deposited as security with the commissioner shall be released and returned to the person entitled to it. Any real estate that has been pledged as security for the bond shall be released by the commissioner by the execution of a release for that purpose, which may be recorded in the same manner as other releases are recorded. The commissioner may require the principal on the bond to furnish the form for a release.
TN Code § 67-3-615 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 6 - Bonding and Licenses|§ 67-3-615. License Transferability

 No license is transferable to another person. For purposes of this part, a transfer of a majority interest in a business association, other than a publicly held corporation, including a corporation, partnership, trust, joint venture, limited liability company and any other business association, shall be deemed a transfer of any license held by such business association, and shall render the license void. Any substantial change in ownership of a business association, other than a publicly held business association, shall be reported to the department under rules prescribed by the department.
TN Code § 67-3-616 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 6 - Bonding and Licenses|§ 67-3-616. License Display

 Each license shall be preserved and conspicuously displayed at the place of business for which it is issued. The department is authorized to waive this requirement for any class of licensee.
TN Code § 67-3-617 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 6 - Bonding and Licenses|§ 67-3-617. License Termination — Notice — Surrender

 Whenever any person licensed to do business under this chapter relocates, discontinues, sells, or transfers the business, the license shall be void, and the licensee shall immediately notify the department in writing of the relocation, discontinuance, sale, or transfer. The notice shall give the date of the event, and if a sale or transfer of the business, the name and address of the purchaser or transferee. The licensee shall be liable for all taxes, fees, interest, and penalties that accrue or may be owing, and any criminal liability for misuse of the license, that occurs prior to issuance of the notice.
TN Code § 67-3-618 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 6 - Bonding and Licenses|§ 67-3-618. License Denial and Revocation

  Before denying an application for a license, the commissioner shall grant the applicant a notice of the proposed denial, including the reasons for such decision. After having the opportunity to cure any defects in the application, an applicant who does not agree with the commissioner's decision may file with the commissioner at Nashville a written claim requesting a hearing. 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 date of the commissioner's action.   The commissioner may suspend or revoke a license for failure to comply with this chapter after at least ten (10) days, notice to the licensee and after a hearing, if requested by the licensee, pursuant to the Uniform Administrative Procedures Act.
TN Code § 67-3-619 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 6 - Bonding and Licenses|§ 67-3-619. Retailer's License for Dyed Diesel Fuel

 Any person engaged in business in this state as a retailer as defined in part 1 of this chapter, who does not hold a license as a wholesaler, and who is in, or intends to engage in, the business of selling dyed diesel fuel to end users, shall first obtain a retailer's license under this chapter.
TN Code § 67-3-701 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 7 - Reports|§ 67-3-701. Distributor Reports Filed by Suppliers and Bonded Importers

  For the purpose of determining the amount of taxes and fees due on motor fuel imported, sold, refined, or used in the state, every licensed supplier, permissive supplier and bonded importer shall file with the department, on forms prescribed and furnished by the department, a monthly distributor report. The department may require the reporting of any information reasonably necessary to determine the amount of taxes and fees due.   The reports required by this section shall be filed on or before the twentieth day of the month following the month of activity.   The distributor report required by this section shall include the following information with respect to billed gallons of taxable petroleum products, with the amounts stated and indicated as net gallons, or stated and indicated as gross gallons if unable to provide net gallons:  Removal of gallons of petroleum products by the reporting supplier or importer from the bulk transfer/terminal system in this state as to which the taxes and fees imposed by this chapter have been collected or accrued;   Removal of gallons of diesel fuel or heating oil from terminals in this state by the reporting supplier, tax exempt, as to which dye has been added in accordance with this chapter;   Removal of gallons of petroleum products from terminals in this state by the reporting supplier or importer, tax exempt, for export from this state by that person where the proper petroleum products tax for the destination state has been collected or accrued at the time of removal from the terminal, sorted by state of destination;   Removal of gallons of petroleum products from terminals in this state by the reporting supplier or importer, tax exempt or for which credit can be taken on the return, for export, where the proper petroleum products tax for the respective destination state has been collected or accrued at the time of removal from the terminal, sorted by state of destination;   Total removals in this state;   Removal of gallons of petroleum products from a terminal in a state other than Tennessee by the reporting supplier or importer, for shipment into Tennessee; and   Such other information which the department determines is reasonably required to determine the liability under this chapter.     Every licensed supplier, bonded importer or permissive supplier shall separately identify, in a written statement to the department with the distributor report, any removal from the bulk transfer/terminal system in another state by that supplier or importer to a person, other than a licensed supplier, permissive supplier or bonded importer, of gallons of taxable petroleum products, which gallons are destined for this state, as shown by the terminal issued shipping paper, where the taxes and fees imposed by this chapter have not been collected or accrued by such supplier or importer upon such removal.
TN Code § 67-3-702 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 7 - Reports|§ 67-3-702. In-State Terminal Operator Reports

  Each person operating a terminal in this state shall file monthly with the department a sworn statement of operations of each terminal within this state, including the information set out in subsection (b), on forms prescribed by the department. The department may require the reporting of any information it considers reasonably necessary in addition to that required under subsection (b).   The monthly terminal report required by this section shall be filed on or before the last day of the month following the month of activity and shall include the following information for each terminal location in this state:  Terminal code assigned by the internal revenue service;   Total inventory at the terminal operated by the terminal operator;   Schedules of receipts by shipment, including:  Carrier name;   Carrier federal employer identification number;   Mode of transportation;   Date received;   Document number;   Net gallons received; and   Product type; and     Schedules of removals by shipment, including:  Carrier name;   Carrier federal employer identification number;   Mode of transportation;   Destination state;   Supplier responsible for reporting removal;   Supplier federal employer identification number;   Date removed from terminal;   Document number;   Net gallons; and   Gross gallons;  provided, that in the event the internal revenue service provides a common system of assigning to carriers alpha-numeric codes instead of names, then this data will be required in lieu of carrier names.        For purposes of reporting and determining tax liability under this chapter, every licensee shall maintain inventory records as required by the department.   Each person operating a terminal in this state shall also file an annual report for each terminal within this state on forms provided by the department. The taxes and fees shall be paid and the report shall be filed for each calendar year on or before February 25 of the following year. The report shall include data as follows:  The amount of monthly gains or losses, in net gallons;   The total net gallons removed from the terminal in bulk during the calendar year;   The total net gallons removed across the terminal rack during the calendar year;   The amount of tax due calculated pursuant to §§ 67-3-302(b) and 67-3-303(c); and   Such other information as the department considers reasonably necessary to determine the tax liability of the terminal operator under this chapter.