2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 7 - REPORTS (§§ 67-3-701 — 67-3-706) › Section 67-3-701 - Distributor reports filed by suppliers and bonded importers

(a)
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.
(b)
The reports required by this section shall be filed on or before the twentieth day of the month following the month of activity.
(c)
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:
(1)
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;
(2)
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;
(3)
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;
(4)
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;
(5)
Total removals in this state;
(6)
Removal of gallons of petroleum products from a terminal in a state other than this state by the reporting supplier or importer, for shipment into this state; and
(7)
Such other information which the department determines is reasonably required to determine the liability under this chapter.
(d)
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.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1801.