reglab/housing_qa huggingface dataset:
TN Code § 67-3-1209 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 12 - Highway User Fuel Tax|§ 67-3-1209. Reciprocal Agreements

  The commissioner is authorized to enter into reciprocal agreements on behalf of the state of Tennessee with the duly authorized representatives of other jurisdictions providing for the fuel use tax registration of vehicles, establishing periodic fuel use reporting and fuel use tax payment requirements from owners of such vehicles, and disbursement of funds collected due to other jurisdictions based on mileage traveled and fuel used in those jurisdictions.   Notwithstanding any statute contrary to the provisions of any reciprocal agreement entered into by the commissioner as authorized by this section, the provisions of the reciprocal agreement shall govern and apply to all matters relating to administration and enforcement of the highway user fuel tax. In the event the language of any reciprocal agreement entered into by the commissioner, as authorized by this section, is later amended so that it conflicts with or is contrary to any statute, the commissioner shall consider the amended language of the reciprocal agreement controlling and shall administer and enforce the highway user fuel tax in accordance with the amended language of the reciprocal agreement.   The commissioner may likewise enter into reciprocal agreements or arrangements with the duly authorized representatives of other jurisdictions to allow persons with properly registered vehicles of not less than twenty-six thousand pounds (26,000 lbs.) gross weight, or having three (3) axles that are periodically engaged in the transportation of property in or through this state, to operate such vehicles in other jurisdictions without the purchase of temporary fuel permits in such jurisdictions when used in transporting properly registered antique vehicles or antique farm equipment to and from shows or exhibitions of such vehicles or equipment. Such agreement or arrangement does not apply to any for-hire carrier.   The commissioner may adopt and promulgate such rules and regulations as may be necessary to effectuate and administer this section.
TN Code § 67-3-1210 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 12 - Highway User Fuel Tax|§ 67-3-1210. Delinquency of Payment of Taxes or Fees — Suspension of Permit or License — Collection

  In the event a permittee or licensee becomes delinquent in the payment of any taxes or fees, or fails to file any report required by § 67-3-1206 by the due date, the commissioner may suspend the permit or license held by the permittee or licensee.   Should any of the delinquencies referenced in subsection (a) continue for a period of thirty (30) days, the commissioner may revoke the permit or license held by the permittee or licensee.   Any permittee or licensee whose permit or license has been suspended or revoked under subsection (a) or (b) may, upon payment of the required taxes or fees, plus any penalty and interest, and filing the required reports, petition the commissioner for reinstatement of the permit or license that has been suspended or revoked. Upon receipt of a reinstatement fee of one hundred dollars ($100), the commissioner shall reinstate the permit or license.   The commissioner may require the reinstatement fee of one hundred dollars ($100) for any permit or license to be made in cash or by money order, certified check or cashier's check in any case where any two (2) checks issued by the permittee or licensee within one (1) calendar year have been dishonored.
TN Code § 67-3-1301 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 13 - Special Provisions Applicable to Limited Users and Prepaid Users|§ 67-3-1301. Purpose of This Part

 The purpose of this part is to adopt special provisions applicable to limited users and prepaid users of diesel fuel. Anything to the contrary notwithstanding, limited users and prepaid users of diesel fuel are subject to all other provisions of this chapter to the extent otherwise applicable, except as provided by this part.
TN Code § 67-3-1302 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 13 - Special Provisions Applicable to Limited Users and Prepaid Users|§ 67-3-1302. Part Definitions

 As used in this part, unless the context otherwise requires:   “Authorization” means an uncancelled diesel tax prepaid user authorization issued by the commissioner;   “J Class” refers to combined farm and limited private trucks, as defined by the department;   “Limited user” means a person who consumes diesel fuel within this state for both licensed motor vehicles and other purposes, and who is the qualified holder of an uncancelled limited user permit issued by the commissioner; and   “Prepaid user” means a person who is the qualified holder of an uncancelled diesel tax prepaid user authorization issued by the commissioner.
TN Code § 67-3-1303 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 13 - Special Provisions Applicable to Limited Users and Prepaid Users|§ 67-3-1303. Limited User Permits — Generally

  Except as otherwise provided in this chapter, no purchases of undyed diesel fuel are permitted tax-free and all purchasers of diesel fuel will be required to purchase either undyed, tax-paid diesel fuel, or dyed, tax-free diesel fuel.   An uncancelled limited user permit entitles the permittee to purchase from a licensed wholesaler or supplier undyed diesel fuel tax-free at the time of purchase, subject to the permitee's obligation to report and pay tax as provided in § 67-3-1304.   All uncancelled permits under the prior law that are held by limited users on December 31, 1997, where the permittee made taxable use of no more than three thousand six hundred gallons (3,600 gals.) of diesel fuel during the calendar year 1997, shall remain effective on January 1, 1998, and until otherwise revoked, cancelled or terminated as further provided by this section.   All other permits held by limited users under the prior law are revoked effective January 1, 1998.   A holder of a permit, that has been made effective on January 1, 1998, pursuant to subsection (c), may continue to purchase undyed diesel fuel free of tax during each successive calendar year and until such holder's purchases of undyed taxable diesel fuel exceeds three thousand six hundred gallons (3,600 gals.) during a particular year.   A holder whose purchases of undyed taxable diesel fuel exceed three thousand six hundred gallons (3,600 gals.) during a particular year shall notify the commissioner of such fact, and the commissioner shall revoke the permit.   Upon revocation of a holder's permit, the commissioner shall notify each of holder's suppliers of the revocation.   Purchasers of tax-paid undyed diesel fuel who have used such fuel in a tax-exempt manner may obtain refunds pursuant to part 4 of this chapter.   No new permits shall be issued by the commissioner on or after January 1, 1998.
TN Code § 67-3-1304 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 13 - Special Provisions Applicable to Limited Users and Prepaid Users|§ 67-3-1304. Annual Returns by Limited User — Equipment Reports

  For the purpose of determining the amount of tax imposed by part 2 of this chapter, each limited user shall file with the commissioner, on a form prescribed by the commissioner, an annual return which shall include the total number of gallons of dyed and the total number of gallons of undyed fuel used by the limited user within the state during the preceding calendar year. Annual returns and remittances thereon shall be filed not later than March 31 following the close of the preceding calendar year. Returns shall be executed under a declaration of penalty of perjury and shall be filed each year whether or not any dyed or undyed fuel was used in the preceding calendar year.   A limited user who uses undyed fuel in any diesel-powered highway vehicle shall report each piece of equipment in which it is consumed. Under no circumstances may a limited user use dyed diesel fuel in a diesel-powered highway vehicle. Odometer readings of equipment at both the beginning and the end of the month shall be furnished, together with other information as required by the commissioner. The limited user shall keep the odometers on all highway vehicles in good working order at all times. The limited user need not provide odometer readings if excused by the commissioner for good cause shown.
TN Code § 67-3-1305 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 13 - Special Provisions Applicable to Limited Users and Prepaid Users|§ 67-3-1305. Cancellation of Permit — Revocation of Permit

  A limited user may cancel the permit by giving written notice to the department. The cancellation is effective as of the date of the notice.   The commissioner may suspend or revoke a permit for failure to comply with this chapter after at least ten (10) days' notice to the permittee and a hearing, should such be requested, pursuant to the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
TN Code § 67-3-1306 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 13 - Special Provisions Applicable to Limited Users and Prepaid Users|§ 67-3-1306. Prepaid User Authorization — Grandfather Provisions

  All holders of uncancelled prepaid user authorizations valid under prior law on December 31, 1997, are entitled to renew their authorizations for 1998, and for each successive annual authorization period, upon payment of the applicable tax stated in § 67-3-1309, on or before January 1 of the renewal period. An uncancelled prepaid user authorization entitles the holder to purchase from a wholesaler undyed diesel fuel, tax-free at the time of purchase, subject to the holder's obligation to prepay tax pursuant to § 67-3-1309.   No new authorizations will be issued by the commissioner. Authorizations issued by the commissioner on or after January 1, 1998, shall only be renewals of previously effective authorizations as provided in subsection (a) and § 67-3-1307.    The following class of persons is eligible to receive an uncancelled authorization from a holder of such authorization by gift or will: husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law of the holder. For purposes of this section, a person who is related to the holder as a result of legal adoption shall be considered to have the same relationship as a natural lineal ancestor, lineal descendant, brother, sister or stepchild.   The holder may effectuate the transfer of an uncancelled authorization such holder holds by the following methods:  By noting on holder's annual authorization renewal form, that a gift has been made, including the effective date of the gift, the donee's name, social security number, address, and the relationship of the donee to the holder; or   By provision in a probated will, stating the beneficiary's name, social security number, address, and the relationship of the beneficiary to the decedent.     When a transfer of an uncancelled authorization under subdivision (c)(2) becomes effective, the transferor's previous authorization shall be revoked. No refund will be issued as a result of such transfer.     Upon expiration of the time period specified in subsection (a) without a renewal of the prior year's authorization and prepayment of the applicable tax, the authorization will lapse and is not subject to renewal.
TN Code § 67-3-1307 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 13 - Special Provisions Applicable to Limited Users and Prepaid Users|§ 67-3-1307. Prepaid User Authorization — Renewals

 The commissioner shall renew a prepaid user authorization when an application in proper form has been accepted for filing, and the other conditions and requirements of this part have been met. An authorization shall be valid from the date of its issuance through December 31 of the calendar year, or until cancelled as provided in this part. A prepaid user must make application for an authorization renewal each calendar year. The sale of a motor vehicle voids the authorization with respect to the vehicle.
TN Code § 67-3-1308 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 13 - Special Provisions Applicable to Limited Users and Prepaid Users|§ 67-3-1308. Prepaid User Authorization — Cancellation and Refund

 A prepaid user may cancel the authorization by giving written notice to the department. The cancellation is effective as of the date of the notice. The department shall refund such portion of the prepaid tax attributable to the remaining portion of the calendar year.
TN Code § 67-3-1309 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 13 - Special Provisions Applicable to Limited Users and Prepaid Users|§ 67-3-1309. Diesel Tax Prepaid User Authorization for Certain Farmers

  A farmer whose use of diesel fuel is predominately for agricultural purposes and non-highway use, and who owns or operates one (1) or more passenger cars or trucks in the weight class shown in this section, may apply for a diesel tax prepaid user authorization. Such authorization requires the holder to prepay an annual tax on the diesel fuel purchased from a wholesaler for the holder's own consumption. Prepayment of tax is at the rate prescribed for each motor vehicle based on the class of registered gross weight. The tax paid pursuant to a prepaid user authorization shall be paid on a calendar year basis. A farmer whose purchases of diesel fuel are predominately for non-agricultural purposes or highway use does not qualify for a diesel tax prepaid user authorization.  MAXIMUM WEIGHT   CLASS  (LBS.)  FEE   Passenger Car   $56.00   J Class 1  9,000  67.50   J Class 2  16,000  67.50   J Class 3  20,000  79.00   J Class 4  26,000  84.00   J Class 5  32,000  90.00   J Class 6  38,000  95.50   J Class 7  44,000  104.00   J Class 8  56,000  135.00   J Class 9  66,000  140.50   J Class 10  74,000  149.00   J Class 11  80,000  159.00    Whenever the holder of a diesel tax prepaid user authorization ceases to farm within this state, the authorization is void, and the prepaid user shall notify the commissioner in writing within fifteen (15) days after discontinuance. The commissioner shall refund such portion of the prepaid tax attributable to the remaining portion of the calendar year.
TN Code § 67-3-1401 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 14 - Transportation Fuel Equity Act|§ 67-3-1401. Short Title

 This part shall be known and may be cited as the “Transportation Fuel Equity Act.”
TN Code § 67-3-1402 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 14 - Transportation Fuel Equity Act|§ 67-3-1402. Legislative Intent

 The use of diesel fuel by commercial carriers has significant and unique impacts on the state, and the nature of the transportation industry raises significant challenges in the administration and enforcement of fuel taxes; therefore, this general assembly enacts this part to tax persons engaging in the activity of using diesel fuels to transport passengers or goods for a fee.
TN Code § 67-3-1403 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 14 - Transportation Fuel Equity Act|§ 67-3-1403. Part Definitions

 Unless specifically defined in this part, all terms used in this part have the same meaning as they have elsewhere in this chapter. As used in this part:   “Commercial carrier” means any individual, person, entity, or organization that contracts to transport passengers or goods for a fee;   “Diesel tax” means the tax imposed by § 67-3-202;   “Dyed diesel” means any diesel fuel that is indelibly dyed in accordance with internal revenue service regulations; and   “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; provided, that “means of transportation” does not include any marine vessels, boats, barges, or other craft operated on waterways.
TN Code § 67-3-1404 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 14 - Transportation Fuel Equity Act|§ 67-3-1404. All Diesel Fuel Subject to Diesel Tax

 All diesel fuel, whether undyed or dyed, that is used in this state by a commercial carrier to produce power for a means of transportation is subject to the diesel tax. This section prevails over any other provision of this chapter.
TN Code § 67-3-1405 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 14 - Transportation Fuel Equity Act|§ 67-3-1405. Reporting of Dyed Diesel Usage — Due Date for Tax Payment

  Each commercial carrier who uses dyed diesel to produce power for a means of transportation within this state shall be subject to the tax imposed by § 67-3-202 on all such fuel so used within this state and shall register with the department and file reports on forms prescribed by the department showing the total number of gallons of dyed diesel used within this state and any other information as may be reasonably required by the commissioner. Each report shall be filed on the twentieth day of the month following the close of each calendar quarter and shall include all activities occurring during such quarter.   The full amount of the diesel tax imposed by this state on dyed diesel shall be paid at the same time that the commercial carrier transmits the report and no later than the quarterly due date set forth in subsection (a).
TN Code § 67-3-1406 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 14 - Transportation Fuel Equity Act|§ 67-3-1406. Determination of Diesel Tax Payable on Dyed Diesel — Credit for Sales Tax Paid to Another State

  The amount of diesel tax payable to this state on dyed diesel pursuant to this part is determined by multiplying the rate of the diesel tax by the number of gallons of dyed diesel used in this state by the commercial carrier to produce power for a means of transportation.   There shall be allowed a credit against the amount determined under subsection (a) equal to the amount, if any, of sales tax properly paid to another state upon the dyed diesel used in this state by the commercial carrier to produce power for a means of transportation.
TN Code § 67-3-1407 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 14 - Transportation Fuel Equity Act|§ 67-3-1407. Moneys Collected to Be Deposited in the Transportation Equity Trust Fund

 All moneys collected pursuant to this part shall be deposited by the commissioner in the separate account known as the transportation equity trust fund created by § 9-4-207(a) and shall be used in the manner prescribed by § 9-4-207(b). This section prevails over any other provision of this chapter.
TN Code § 67-4-101 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 1 - Collection and Licenses Generally|§ 67-4-101. Privileges Taxable — License Required

 The occupations, businesses and business transactions deemed privileges are to be taxed, and not pursued without license, and shall be such as are declared by this code or by legislative acts that are not to be deemed repealed by the enactment of this code.   Code 1858, § 550; Shan., § 692; mod. Code 1932, § 1124; T.C.A. (orig. ed.), § 67-5301.
TN Code § 67-4-102 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 1 - Collection and Licenses Generally|§ 67-4-102. Exemptions From Privilege Taxes

  Such citizens of this state as are in indigent circumstances, and destitute of visible means of support, unable to procure a livelihood by manual labor, or disabled from labor by bodily injury of any description, may sell taxable articles without paying a tax.   The county legislative body, a majority of the members being present, may, in its discretion, grant to any such person the privilege of hawking or peddling in the county without paying the tax, if the members are of the opinion the applicant ought to have the privilege.   Before the license is issued to such applicant, the applicant shall take an oath, before the county clerk, that the applicant is a citizen of the state, and, if of foreign birth, produce to the county legislative body a copy of the record showing that the applicant has been naturalized, and further swear that the applicant will not, directly or indirectly, vend the goods of any other person, and that the articles to be sold by the applicant shall be exclusively the applicant's own.   All persons living within the state, who are totally blind and who are exempted from paying county privilege and license taxes by the county legislative bodies of the counties in which such persons reside and do business, shall be relieved from all license and privilege taxes due the state for such businesses as such persons shall be engaged in for and during the time for which such persons shall have been relieved of such taxes by the county legislative bodies.    The state, county and district business agents of all agricultural associations organized and incorporated in the state for the advancement and upbuilding of agricultural industry, who are employed by such associations to dispose of the farm products of this state and to buy agricultural implements and other supplies for farmers, without profit, such agents each charging only a sufficient amount on sales and purchase to pay the salary and necessary expenses of their respective agencies, shall not be liable for any license or privilege tax to the state, or any county or municipality of the state, but the same are exempt from such taxation.   Subdivision (e)(1) shall not be construed to exempt from taxation any union cooperative stores, or any persons who sell or buy with the view or purpose of making a profit, or any agents of agricultural associations who buy or sell for a percent beyond the actual expense of agents' salaries and other incidental expenses necessary to conduct the business of the state, county, and district business agencies appointed by these agricultural associations to dispose of their produce and buy their supplies.      Code 1858, §§ 547-549 (deriv. Acts 1837-1838, ch. 25, § 1; 1853-1854, ch. 75, §§ 1, 2); Acts 1889, ch. 182, §§ 1, 2; 1901, ch. 87, § 1; Shan., §§ 696-698, 701a2, 702, 703; mod. Code 1932, §§ 1250-1252, 1254-1256; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; T.C.A. (orig. ed.), §§ 67-5201 — 67-5203, 67-5205, 67-5207, 67-5208.
TN Code § 67-4-103 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 1 - Collection and Licenses Generally|§ 67-4-103. Collection of Privilege Taxes by County Clerk

 The county clerks shall collect all taxes on merchants, persons, companies, firms, corporations, agents, or traders, and all privileges, unless otherwise provided; and shall be subject to all the fines and penalties for failure to pay such taxes over to the commissioner of revenue, county trustee and municipal authorities that are provided for in this code in cases of county trustees.