reglab/housing_qa huggingface dataset:
TN Code § 67-3-1110 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1110. Liquified Gas — Reports — Payment of Tax — Computation of Tax

  A dealer, on or before the twenty-fifth day of the month following the end of each calendar quarter, shall file a report and remit the tax due. A dealer who has made no taxable deliveries during the reporting period shall file a report.   A user operating a vehicle used for commercial purposes shall be required to submit a report on or before July 25 of each year, for the previous permitted year and shall remit the tax due. The report must state the ending odometer reading, the number of miles traveled in Tennessee, the number of miles traveled outside Tennessee, and other information required by the commissioner. In the absence of an ending odometer reading, the previous year's mileage shall be presumed to be forty thousand (40,000) miles. A report shall be filed even if no tax is due. Failure to file this report shall result in the tax being assessed based upon the presumption that the vehicle traveled forty thousand (40,000) miles.    In computing the tax to be remitted, a user required to report ending odometer readings shall divide the total miles traveled in Tennessee by the mileage allowance for the applicable class. The resulting number of gallons used shall be multiplied by the tax rate imposed, to obtain the tax due. The cost of the permit shall be deducted from the tax due to obtain the tax to be remitted with the annual report.   The number of gallons used shall be computed using the following mileage allowances:  Passenger cars — 19 miles per gallon;   Class 1 — 14 miles per gallon;   Class 2 — 14 miles per gallon;   Class 3 — 8 miles per gallon;   Class 4 — 8 miles per gallon; and   Class 5 — 5 miles per gallon.
TN Code § 67-3-1111 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1111. Liquified Gas — Transfer, Destruction, or Modification of Motor Vehicle — Refunds of Tax

  When a motor vehicle bearing a permit is sold or transferred, the seller and purchaser shall notify the commissioner within ten (10) days of the sale or transfer and a new permit shall be issued in the new owner's name.   When a motor vehicle bearing a permit is destroyed or the liquified gas carburetor system removed, the user shall be refunded that portion of the prepaid tax that corresponds to the number of complete months remaining in the permitted year, beginning with the month following the date on which the vehicle or carburetor was no longer utilized. No refund shall be made if the use of the vehicle ceased in June. The user shall submit to the commissioner an affidavit identifying the vehicle, the permit number, the circumstances that entitle a refund, and other information required by the commissioner. On receipt of the affidavit and when satisfied as to the circumstances, the commissioner shall make refund.   A user is entitled to a refund of the amount of the Tennessee liquified gas tax paid on each gallon of liquified gas used outside this state. On verification by the commissioner that the report was complete and timely filed, the refund shall be paid if ten dollars ($10.00) or more is due the user. No refund less than ten dollars ($10.00) shall be paid. No refund shall be granted if the report is not timely filed.
TN Code § 67-3-1112 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1112. Liquified Gas — Penalties for Violations

  If any permittee fails to make the reports or pay the taxes at the time required, the commissioner may, upon compliance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, suspend the permit until such time as either the reports are submitted or the taxes are paid, or both of them are done.   If any owner of a liquified gas propelled motor vehicle that is required to be licensed in Tennessee for use on the public highways fails to prepay the tax as required in § 67-3-1106 [repealed], the commissioner shall proceed to assess and collect the amount due to be paid, together with a penalty of one hundred dollars ($100).
TN Code § 67-3-1113 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1113. Compressed Natural Gas — Rate of Tax

  A use tax is imposed on compressed natural gas used for the propulsion of motor vehicles on the public highways of this state. For the purpose of determining the tax on compressed natural gas, a gallon equivalent factor of five and sixty-six one-hundredths  pounds (5.66 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, sixteen cents (16¢) per gallon;   On or after July 1, 2018, through June 30, 2019, eighteen cents (18¢) per gallon; and   On or after July 1, 2019, twenty-one cents (21¢) per gallon.     Governmental agencies are exempt from the compressed natural gas tax imposed by subsection (a).
TN Code § 67-3-1114 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1114. Compressed Natural Gas — User's Permits

  A user of compressed natural gas shall apply to and obtain from the commissioner a compressed natural gas user permit, unless the user purchases compressed natural gas from a dealer defined in § 67-3-1101.   A compressed natural gas user's permit shall be issued by the commissioner to a person who uses compressed natural gas in a licensed motor vehicle in this state. To procure a permit, each person shall file with the commissioner an application and meet the bonding provisions of part 6 of this chapter.   A holder of a compressed natural gas user's permit shall provide written notice to the commissioner of intent to terminate the permit. Such permit shall be terminated effective on the date of the notice.
TN Code § 67-3-1115 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1115. Compressed Natural Gas — Reports

  For the purpose of determining the amount of tax imposed by § 67-3-1113, each permittee shall file with the commissioner, on a form prescribed by the commissioner, a monthly report on or before the twenty-fifth day of the month following the month of activity, whether or not fuel is used. The report shall be executed under a declaration of penalty of perjury and shall state the total number of gallons of compressed natural gas used by the permittee within the state.   A permittee who consumes compressed natural gas in motor vehicles for highway use shall report each vehicle and the fuel used. Odometer readings of motor vehicles at the beginning and the end of the month shall be furnished, together with other information as required by the commissioner. The permittee shall keep odometers on all the motor vehicles in good working order at all times. The permittee need not provide odometer readings, if excused by the commissioner for good cause shown.
TN Code § 67-3-1116 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1116. Compressed Natural Gas — Records

 A user 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 compressed natural gas received and used.
TN Code § 67-3-1117 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1117. Compressed Natural Gas — Penalty for Unauthorized Highway Usage

 The commissioner may assess a civil penalty of five hundred dollars ($500) against a person who uses compressed natural gas in a motor vehicle on the public highways without possessing a valid compressed natural gas user's permit.
TN Code § 67-3-1118 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1118. Compressed Natural Gas — Sale or Transfer of Motor Vehicle

 When a compressed natural gas motor vehicle is sold or transferred, the seller and the purchaser shall notify the commissioner within ten (10) days of the sale or transfer, and the purchaser shall register with the department.
TN Code § 67-3-1119 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1119. Nonassignable Compressed Natural Gas Dealer Permit

  A dealer shall file an application with the commissioner for a compressed natural gas dealer permit, which is not assignable.   An application for a permit shall be filed on a form provided by the commissioner.   The 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 natural gas is sold, delivered or used in motor vehicles.   Application for a permit shall be accompanied by a bond, payable to this state, as provided in part 6 of this chapter.   A 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.
TN Code § 67-3-1120 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 11 - Alternative Fuels|§ 67-3-1120. Definition of “Qualified Natural Gas Dispenser” — Collection, Remittance and Reporting of Taxes — Keeping of Records — Inspections

  “Qualified natural gas dispenser” means a dispenser that measures the amount dispensed by means of a National Type Evaluation Program (NTEP) certified fuel meter.   A natural gas dealer permit authorizes a dealer to collect and remit taxes on compressed natural gas delivered into the fuel supply tanks of motor vehicles by means of a qualified natural gas dispenser with meter capability. When compressed natural gas is delivered by a dealer to a customer's vehicle by means of a qualified natural gas dispenser, user permits under this part are not required.   Dealers shall be legally responsible for collecting the tax imposed by § 67-3-1113 at the time of delivery to a vehicle.   For the purpose of reporting the amount of tax imposed by § 67-3-1113 on metered compressed natural gas, each dealer shall file with the commissioner, on a form prescribed by the commissioner, a monthly report on or before the twenty-fifth day of the month following the month of activity, whether or not fuel is used or sold, and remit the tax due and collected. The report shall be executed under a declaration of penalty of perjury and shall state the total amount of compressed natural gas dispensed by the permittee within the state.   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 metered compressed natural gas received and used or sold.   Meters and qualified natural gas dispensers are subject to inspection and verification by the department of agriculture's weights and measures in accordance with title 47, chapter 26, part 9 and such part's enforcement provisions.
TN Code § 67-3-1201 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 12 - Highway User Fuel Tax|§ 67-3-1201. Part Definitions

 As used in this part, unless the context otherwise requires:   “Alternative fuels tax” means the per gallon tax on liquified gas and compressed natural gas imposed by part 11 of this chapter;   “Diesel tax” means the per gallon tax on motor fuel imposed by part 2 of this chapter;   “Freight motor vehicle” has the same meaning as “qualified motor vehicle” defined in subdivision (8);   “Gasoline tax” means the per gallon tax imposed on gasoline by part 2 of this chapter;   “Highway user fuel tax” means the gasoline tax, diesel tax, and/or alternative fuels tax as defined in this part at the rates set forth and in the amount determined under § 67-3-1204;   “Licensee” means any person who holds an uncancelled license authorized by the international fuel tax agreement and issued by a state of the United States, the District of Columbia, or a province or territory of Canada;   “Permittee” means any person who is the holder of a permit authorized to be issued under § 67-3-1202(a) and (b), and who is subject to the tax imposed by §§ 67-3-1203 and 67-3-1204;   “Qualified motor vehicle” means a motor vehicle used, designed or maintained for transportation of persons or property and:  Having two (2) axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds (26,000 lbs.); or   Having three (3) or more axles regardless of weight; or   Is used in combination, when the weight of such combination exceeds twenty-six thousand pounds (26,000 lbs.) gross vehicle weight; and   “Qualified motor vehicle” does not include recreational vehicles;     “Recreational vehicle” means vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor;   “Revoke” or “revocation” means withdrawal of a permit or license and the privileges related to the permit or license by the jurisdiction issuing the permit or license; and   “Suspend” or “suspension” means temporary removal of privileges granted to the permittee or licensee by the jurisdiction issuing the permit or license.
TN Code § 67-3-1203 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 12 - Highway User Fuel Tax|§ 67-3-1203. Bond

  In the event the commissioner determines that a bond is needed to protect state revenue, the application for a permit or license shall be accompanied by a bond, the form of which shall be prescribed by the department. The bond shall be at least twice the estimated average quarterly, or annually, if the user is filing annual, tax liability of the user.   The required bond shall be conditioned upon quarterly, or annual, in the case of annual filers, payment on or before the due date, of the highway user fuel tax imposed per each gallon of gasoline, motor fuel or alternative fuel, used in the operation of a qualified motor vehicle on the highways of Tennessee. Instead of a personal or corporate surety on such bond, the commissioner may allow the bond to be secured by deposit of collateral, having a face value equal to the bond amount, in the form of a certificate of deposit, or equivalent to a certificate of deposit, as accepted and authorized by the banking laws of this state. Such collateral may be deposited with any authorized state depository designated by the commissioner.
TN Code § 67-3-1204 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 12 - Highway User Fuel Tax|§ 67-3-1204. Amount of Tax — Formula

 The amount of tax payable to the state is determined by dividing the total number of miles traveled in the state during the quarter or annual reporting period, as the case may be, by the average number of miles of motor vehicle travel per gallon of gasoline or diesel fuel, or the per gallon equivalents of alternative fuels, and multiplying the result by the rates of the tax per gallon as imposed in parts 2 and 11 of this chapter.
TN Code § 67-3-1205 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 12 - Highway User Fuel Tax|§ 67-3-1205. Waiver of Provisions — Temporary and Restricted Use Fuel Permits

  The commissioner may waive this part for a freight motor vehicle carrying products of the farm during the seasonal harvest seasons to such an extent as is practical in order to encourage the bringing of farm products to Tennessee plants and mills. The commissioner is vested with authority to issue rules for the enforcement of this exception.    The requirements of this part may be waived with respect to a freight motor vehicle operated over the highways of this state on an occasional or infrequent basis upon the owner or operator obtaining a temporary fuel permit for the vehicle from the department.   The temporary fuel permit may be issued for a period of time not to exceed seven (7) consecutive days and shall be valid only for the particular vehicle for which it has been issued.   The department may furnish temporary fuel permits in bulk for issuance by the department or by private wire services and like companies pursuant to contract.   The fee for any temporary fuel permit shall be thirty dollars ($30.00).      The requirements of this part shall be waived with respect to a freight motor vehicle operated over the highways of this state on an occasional or infrequent basis for the purpose of transporting horses, cattle, or other livestock, for exhibition or breeding within this state; provided, that the owner or operator obtains a restricted use fuel permit for the vehicle from the department.   Such restricted use fuel permit shall be issued for a period of time of not less than one (1) month nor more than one (1) year, at the discretion of the owner or operator, and shall be valid only for the particular vehicle for which it has been issued and only when such vehicle is transporting horses, cattle, or other livestock, for exhibition or breeding within this state.   The fee for such restricted use fuel permit shall be calculated at the rate of ten dollars ($10.00) for each month, and fraction of a month, during which such permit will remain valid.   The commissioner is vested with authority to promulgate rules for the implementation and enforcement of this exception.
TN Code § 67-3-1206 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 12 - Highway User Fuel Tax|§ 67-3-1206. Annual and Quarterly Reports — Payments — Penalty

  Licensees whose operations, other than in the base jurisdiction, total five thousand (5,000) miles in all international fuel tax agreement member jurisdictions may request to report on an annual basis. This will be based upon filing history. Should any licensee wish to report annually, the licensee must petition the base jurisdiction to do so. If the base jurisdiction agrees to permit annual reporting and no other jurisdiction objects, and the commissioner of revenue of this state does not object, annual reporting shall be allowed.   Each permittee or licensee shall file a quarterly report, or annual report, if applicable, on forms prescribed by the department, showing the total number of qualified motor vehicle miles of operation in this state and any other information as may be required by the commissioner. The report shall reflect activity during the preceding calendar quarter or annual reporting period, as the case may be, and shall be due on the last day of the month following the close of the calendar quarter or annual reporting period for which the report is submitted.   The full amount of the gasoline tax, motor fuel tax, or alternative fuel tax, imposed by this state shall be paid at the same time as the report is transmitted on or before each quarterly or annual due date set forth in subsection (b). The commissioner has the authority to require a permittee or licensee to make such payments in cash or by money order, certified check, or cashier's check.   Failure by a permittee or licensee to file a proper quarterly or annual report, as the case may be, or to pay the proper tax may be considered by the commissioner as a basis to require such permittee or licensee to secure a bond pursuant to § 67-3-1203, or if such bond has already been secured, such failure shall cause any such bond to be forfeited.
TN Code § 67-3-1207 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 12 - Highway User Fuel Tax|§ 67-3-1207. Tax Credit for Purchases in State — Refund of Taxes

  Each permittee or licensee is entitled to a credit on the highway user fuel tax equivalent to the tax paid on all gasoline, motor fuel, or alternative fuel, purchased by such permittee or licensee within this state and used in its operations outside Tennessee. Evidence of payment of the tax shall be furnished by the permittee or licensee claiming the credit and such evidence shall be in the form required by, or satisfactory to, the commissioner.   When the amount of the credit to which any permittee or licensee is entitled for any quarter, or any annual reporting period, as the case may be, exceeds the amount of the highway user fuel tax for which the permittee or licensee is liable for the same quarter, or annual reporting period, the excess may be allowed as a credit on the tax for which the permittee or licensee would otherwise be liable for another quarter or annual reporting period. Approved credit carryovers may be applied against a permittee's or licensee's highway user fuel tax liability only if claimed on a report filed for any one (1) of the eight (8) quarters succeeding the quarter in which the excess credit accrued, or in the case of annual filers, on a report filed for any one (1) of the two (2) years succeeding the year in which the excess credit accrued.   Upon application within two (2) years from the end of any quarterly reporting period, or annual reporting period, as the case may be, duly verified and supported by evidence as may be satisfactory to the commissioner, the excess referred to in subsection (b) may be refunded. The refund may be made if it appears that the permittee or licensee has paid to another state, under a lawful requirement of that state, a tax similar in effect to the tax provided on the use or consumption in such state of gasoline, motor fuel, or alternative fuel, purchased in Tennessee. The refund shall not be made at a rate other than the Tennessee rate in effect at the time of purchase.
TN Code § 67-3-1208 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 12 - Highway User Fuel Tax|§ 67-3-1208. Violations — Penalty — Interest — Refunds

  It is unlawful for any owner or operator of a qualified motor vehicle to permit it to be operated over any highway of this state without complying with this part. A violation of this subsection (a) is a Class C misdemeanor.   A penalty of fifty dollars ($50.00) or ten percent (10%) of the delinquent taxes, whichever is greater, shall be assessed for failure to file a report, or for filing a late report, or for underpayment of taxes.   Interest at the rate of one percent (1%) per month, calculated from the date tax was due for each month or fraction of a month, until paid, shall be assessed on all delinquent or deficient taxes.   Refunds determined to be properly due shall be made within ninety (90) days after receipt of a request for payment, with proper documentation, from a permittee or licensee. If the refund is not made within this time period, interest shall accrue at the rate of one percent (1%) per month calculated for each month or major fraction of a month, in excess of the time in which the refund should have been made.