reglab/statecodes huggingface dataset:
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 9 - GENERAL ADMINISTRATIVE PROVISIONS (§§ 67-3-901 — 67-3-912) › Section 67-3-902 - Investment of idle funds from 1986 gasoline tax increases

All funds from the increase in taxes imposed by chapter 931 of the Acts of 1986, and allocated to the state highway fund shall be placed in a separate account and, to the extent not required for the projects provided for in chapter 931 of the Acts of 1986, shall be invested pursuant to §
9-4-603
, with the investment income credited to the highway fund.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2002.
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 9 - GENERAL ADMINISTRATIVE PROVISIONS (§§ 67-3-901 — 67-3-912) › Section 67-3-904 - Petroleum products tax increases - Participation of disadvantaged or women business enterprises in construction

(a)
(1)
The department of transportation shall make good faith efforts to obtain participation of either disadvantaged business enterprises or women business enterprises, as such enterprises may be defined by the commissioner of transportation through regulations which the commissioner is authorized to promulgate, in the amount approximating ten percent (10%) of the revenues that are distributed to the state highway fund from the petroleum products tax increases authorized by chapter 46 of the Public Acts of 1989, and that are let to contract.
(2)
With respect to projects funded wholly or in part with state funds, the department shall make good faith efforts to obtain participation of either disadvantaged business enterprises or women business enterprises, as such enterprises may be defined by the commissioner through regulations that the commissioner is authorized to promulgate, in the amount approximating seven percent (7%) of the revenues that are distributed to the state highway fund from the petroleum products tax increases, effective 1986, and that are let to contract.
(b)
As a condition of disbursement of the funds raised by chapter 241 of the Public Acts of 1989, any local government receiving such funds shall agree to make good faith efforts to obtain participation of either disadvantaged business enterprises or women business enterprises, as such enterprises may be defined by the commissioner through regulations which the commissioner is hereby authorized to promulgate, in the amount approximating ten percent (10%) of the revenues which are distributed to such governments from the petroleum products tax increases authorized by chapter 241 of the Public Acts of 1989, and which are let to contract.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2004.
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 9 - GENERAL ADMINISTRATIVE PROVISIONS (§§ 67-3-901 — 67-3-912) › Section 67-3-905 - Diesel tax, compressed natural gas, and prepaid user diesel tax - Allocation of proceeds

(a)
The tax imposed pursuant to §§
67-3-202
,
67-3-1113
, and
67-3-1309
, shall be allocated and distributed in the following order and manner:
(1)
One and sixty-two hundredths percent (1.62%) to the general fund;
(2)
Twenty-four and seventy-five hundredths percent (24.75%) to the counties of the state to become a part of the county highway fund in the following manner:
(A)
Fifty percent (50%) equally among all counties;
(B)
Twenty-five percent (25%) on the basis of population; and
(C)
Twenty-five percent (25%) on the basis of area;
(3)
Twelve and thirty-eight hundredths percent (12.38%) to municipalities, as defined in §
54-4-201
, on the basis set out as §
54-4-203
; and
(4)
Sixty-one and twenty-five hundredths percent (61.25%) to the highway fund.
(b)
Revenues from the increases in taxes imposed by chapter 931 of the Public Acts of 1986, shall be distributed and allocated as follows:
(1)
Amounts required to be paid to the debt service fund pursuant to title 9, chapter 9; and
(2)
All other amounts to the highway fund to be used for accelerating the resurfacing of the state system of highways in order to establish a twelve-year cycle of resurfacing within the period between 1986 and 1998; and for new construction in the primary system of highways over the period from 1986 to 1999.
(c)
All revenues and investment income derived from the increase in the motor vehicle fuel use tax imposed by chapter 46 of the Public Acts of 1989 shall be placed in the state highway fund, and shall not be subject to the apportionment and distribution provisions of subsections (a) and (b).
(d)
Revenue from the one cent (1¢) increase from sixteen cents (16¢) to seventeen cents (17¢) in the tax imposed by chapter 241 of the Public Acts of 1989, effective April 1, 1990, and all investment income derived therefrom, shall be placed in the state highway fund and shall not be subject to the apportionment and distribution provisions of subsections (a) and (b).
(e)
Revenues derived under §
67-3-202
from the increase in taxes imposed by chapter 181 of the Public Acts of 2017 shall be apportioned and distributed in the following manner:
(1)
Seventeen and five-tenths percent (17.5%) to the various counties of the state on the basis set forth in §
54-4-103
;
(2)
Eight and eight-tenths percent (8.8%) to the various municipalities, as defined by §
54-4-201
, on the basis set forth in §
54-4-203
; and
(3)
Seventy-three and seven-tenths percent (73.7%) to the highway fund.
(f)
Revenues derived under §
67-3-1113
from the increase in taxes imposed by chapter 181 of the Public Acts of 2017 shall be distributed to the highway fund.
Amended by 2017 Tenn. Acts, ch. 181, s 21, eff. 7/1/2017.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2005.
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 9 - GENERAL ADMINISTRATIVE PROVISIONS (§§ 67-3-901 — 67-3-912) › Section 67-3-906 - Special privilege tax and export tax - Disposition of tax proceeds

(a)
Ninety-eight percent (98%) of the proceeds from the collection of the taxes imposed by §§
67-3-203
and
67-3-205
shall be allocated to and deposited in the highway fund and two percent (2%) of the proceeds in the general fund for administrative purposes.
(b)
(1)
From the actual proceeds of the taxes, there is established a local government fund in the actual amount of twelve million seventeen thousand dollars ($12,017,000) which shall be distributed to the counties and cities monthly.
(2)
The local government fund shall be used solely for county roads and city streets.
(3)
From the local government fund, a monthly sum of three hundred eighty-one thousand five hundred eighty-three dollars ($381,583) shall be distributed to county highway departments on the basis of county population, and the monthly sum of six hundred nineteen thousand eight hundred thirty-three dollars ($619,833) shall be distributed to cities on the basis of city population.
(4)
Before distributing moneys to cities from the proceeds of the taxes imposed by §§
67-3-203
and
67-3-205
as provided in this subsection (b), the commissioner of finance and administration shall deduct from the cities' share of the local government fund the sum of ten thousand dollars ($10,000) per month, which shall be allocated to the University of Tennessee for the Center for Government Training for the purpose of supporting in-service training for local government officials and employees.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2006.
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 9 - GENERAL ADMINISTRATIVE PROVISIONS (§§ 67-3-901 — 67-3-912) › Section 67-3-907 - Environmental assurance fee - Disposition of fee proceeds

(a)
The environmental assurance fee levied and collected pursuant to §§
67-3-204
and
68-215-110
shall be collected by the department as provided in this chapter, except that the fees collected shall be for the underground storage tanks and solid waste disposal control board, as provided in title 68, chapter 215.
(b)
Any conflicts in the statutes as to the collection of the environmental assurance fee levied in title 68, chapter 215, shall be resolved in favor of this chapter, so as to avoid inconsistency and duplication in the administration of the various statutes which govern the environmental assurance fee.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2007.
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 9 - GENERAL ADMINISTRATIVE PROVISIONS (§§ 67-3-901 — 67-3-912) › Section 67-3-908 - Liquified gas - Distribution of tax

(a)
The tax imposed by chapter 203 of the Public Acts of 1983 shall be distributed as follows:
(1)
One and fifty-eight hundredths percent (1.58%) to the general fund;
(2)
Twenty-eight and twenty-eight hundredths percent (28.28%) to the counties to become a part of the county highway fund in the following manner:
(A)
Fifty percent (50%) equally among all counties;
(B)
Twenty-five percent (25%) on the basis of population; and
(C)
Twenty-five percent (25%) on the basis of area;
(3)
Fourteen and fourteen hundredths percent (14.14%) to municipalities, as defined in §
54-4-201
, on the basis set out in §
54-4-203
; and
(4)
Fifty-six percent (56%) to the highway fund.
(b)
Revenues from the increases in taxes imposed by chapter 931 of the Public Acts of 1986, shall be distributed and allocated as follows:
(1)
Revenue from the first three cents (3¢) per gallon of such increases in taxes shall be apportioned as follows:
(A)
Amounts required to be paid to the debt service fund pursuant to title 9, chapter 9; and
(B)
All other amounts to the highway fund to be used for accelerating the resurfacing of the state system of highways in order to establish a cycle of resurfacing during the period from 1986 to 1998; and for new construction in the primary system of highways; and
(2)
Revenue from one cent (1¢) of such increases in taxes shall be apportioned as follows:
(A)
Of such amount designated in subdivisions (b)(2)(B) and (C) for distribution to counties and cities, one percent (1%) shall be subtracted from the amount designated for counties and one percent (1%) shall be subtracted from the amount designated for cities for distribution to the general fund for expenses of administration prior to the distribution of the funds to the counties or cities;
(B)
Sixty-six and two-thirds percent (66 2/3%) of such revenues collected to the various counties of the state on the basis set out in §
54-4-103
; and
(C)
Thirty-three and one-third percent (33 1/3%) of such revenues collected to the various municipalities, as defined by §
54-4-201
, on the basis set out in §
54-4-203
.
(c)
All revenues and investment income derived from the increase in the liquified gas tax imposed by chapter 46 of the Public Acts of 1989 shall be placed in the state highway fund, and shall not be subject to the apportionment and distribution provisions of subsections (a) and (b).
(d)
Revenues derived under §
67-3-1102
from the increase in taxes imposed by chapter 181 of the Public Acts of 2017 shall be distributed to the highway fund.
Amended by 2017 Tenn. Acts, ch. 181, s 22, eff. 7/1/2017.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2008.
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 9 - GENERAL ADMINISTRATIVE PROVISIONS (§§ 67-3-901 — 67-3-912) › Section 67-3-909 - Commissioner's duty - Receipts and disbursals

The commissioner shall collect all taxes and fees accruing under this chapter and pay them to the state treasurer.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2009.
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 9 - GENERAL ADMINISTRATIVE PROVISIONS (§§ 67-3-901 — 67-3-912) › Section 67-3-910 - Federal reservations - Application of petroleum products and alternative fuels taxes

(a)
Under the terms of the cession of jurisdiction to the United States by this state, the right is reserved to this state to tax sales of and privileges of dealing in petroleum products and alternative fuels used in the operation of motor vehicles within the limits of the Great Smoky Mountains National Park that is within the boundaries of this state.
(b)
The right is reserved to this state to tax sales of and privileges of dealing in petroleum products and alternative fuels in operation of motor vehicles within limits of any reservation or preserve within the boundaries of this state.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2010.
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 9 - GENERAL ADMINISTRATIVE PROVISIONS (§§ 67-3-901 — 67-3-912) › Section 67-3-911 - Lists - Furnishing by the commissioner

A current list of licensees, with applicable federal employer identification numbers, shall be provided to all licensees, as is deemed necessary by the commissioner. Disclosure of this information by the commissioner shall not constitute a violation of any confidentiality requirement imposed by chapter 1, part 17 of this title.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2011.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1101 - [Effective Until 1/1/2025] Alternative fuels - Part definitions

As used in this part, unless the context otherwise requires:
(1)
"Commercial purposes" means use in a trade or business;
(2)
"Dealer" means an entity or person who:
(A)
Is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply tanks of motor vehicles;
(B)
Delivers liquified gas into a dispenser capable of fueling motor vehicles; or
(C)
Dispenses compressed natural gas to the public;
(3)
"Liquified gas" means all combustible gases that exist in the gaseous state at sixty degrees Fahrenheit (60°F) and at a pressure of fourteen and seven-tenths pounds per square inch (14.7 p.s.i.) absolute, but does not include gasoline or diesel fuel or compressed natural gas;
(4)
"Motor vehicle" means a self-propelled vehicle licensed for highway use;
(5)
"Passenger car" means a motor vehicle designed for carrying ten (10) or fewer passengers and used for the transportation of persons;
(6)
"Taxable sales or deliveries" means the delivery in this state of liquified gas or compressed natural gas into the fuel supply tank of a motor vehicle that does not have affixed a current user permit; and
(7)
"User" means a person who operates a motor vehicle in this state that is propelled by liquified gas or compressed natural gas.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2201; Acts 2012 , ch. 822, § 1.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1101 - [Effective 1/1/2025] Alternative fuels - Part definitions

As used in this part, unless the context otherwise requires:
(1)
"Commercial purposes" means use in a trade or business;
(2)
"Dealer" means an entity or person who:
(A)
Is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply tanks of motor vehicles;
(B)
Delivers liquified gas into a dispenser capable of fueling motor vehicles; or
(C)
Dispenses compressed natural gas or hydrogen gas to the public;
(3)
"Liquified gas" means all combustible gases that exist in the gaseous state at sixty degrees Fahrenheit (60°F) and at a pressure of fourteen and seven-tenths pounds per square inch (14.7 p.s.i.) absolute, but does not include gasoline or diesel fuel, compressed natural gas, or hydrogen gas;
(4)
"Motor vehicle" means a self-propelled vehicle licensed for highway use;
(5)
"Passenger car" means a motor vehicle designed for carrying ten (10) or fewer passengers and used for the transportation of persons;
(6)
"Taxable sales or deliveries" means the delivery in this state of liquified gas, compressed natural gas, or hydrogen gas into the fuel supply tank of a motor vehicle that does not have affixed a current user permit; and
(7)
"User" means a person who operates a motor vehicle in this state that is propelled by liquified gas, compressed natural gas, or hydrogen gas.
Amended by 2024 Tenn. Acts, ch. 859,s 2, eff. 1/1/2025.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2201; Acts 2012 , ch. 822, § 1.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1102 - Liquified gas - Rate of tax

(a)
A use tax is imposed on liquified gas used for the propulsion of motor vehicles on the public highways of this state. For the purpose of determining the tax on liquified gas, a diesel gallon equivalent factor of six and six one-hundredths pounds (6.06 lbs.) per gallon shall be used. The rate of the tax imposed by this section shall be:
(1)
On or after July 1, 2017, through June 30, 2018, seventeen cents (17¢) per gallon;
(2)
On or after July 1, 2018, through June 30, 2019, nineteen cents (19¢) per gallon; and
(3)
On or after July 1, 2019, twenty-two cents (22¢) per gallon.
(b)
Governmental agencies are exempt from the liquified gas tax imposed by subsection (a).
Amended by 2017 Tenn. Acts, ch. 181,s 25, eff. 7/1/2017.
Amended by 2014 Tenn. Acts, ch. 772,s 1, eff. 4/24/2014.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2202.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1103 - Liquified gas - Time of payment of tax

(a)
A person using a liquified gas propelled motor vehicle, including a motor vehicle equipped to use liquified gas interchangeably with another motor fuel, that is required to be licensed in this state for use on the public highways, shall prepay the tax imposed in §
67-3-1102
to the commissioner on an annual basis.
(b)
An out-of-state user shall pay the liquified gas tax on delivery of the liquified gas into the fuel supply tank of a motor vehicle.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2203.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1104 - Liquified gas - Dealer permits

(a)
A dealer who sells taxable liquified gas, or a user whose motor vehicle is licensed in this state, shall file an application with the commissioner for the kind and class of permit required by this part, which is not assignable.
(b)
An application for a permit must be filed on a form provided by the commissioner showing the kind and class of permit desired, the odometer reading of the motor vehicle for which application is made, and other information required by the commissioner.
(c)
A dealer 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 liquified gas is sold, delivered or used in motor vehicles. A user permit shall be affixed in the upper right corner of the front windshield on the passenger side of the vehicle.
(d)
A dealer permit authorizes a dealer to collect and remit taxes on liquified gas delivered into the fuel supply tanks of motor vehicles that do not have affixed a user permit.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2204.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1105 - Liquified gas - Bond

Application for a dealer permit shall be accompanied by a bond, payable to the state of Tennessee, as provided in part 6 of this chapter.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2205.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1106 - Reserved

Repealed by 2014 Tenn. Acts, ch. 772, s 2, eff. 4/24/2014.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2206.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1107 - Liquified gas - Duration of permits

(a)
A dealer 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.
(b)
A user permit shall be issued annually and is valid from the date of issuance through June 30 of each year, unless a motor vehicle for which the tax is prepaid is sold or no longer used on the public highways. Application must be made each year for a current user permit.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2207.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1108 - Liquified gas - Liability of dealer for sale to unauthorized users

(a)
A dealer who makes a sale or delivery of liquified gas into a fuel supply tank of a motor vehicle that does not have a user permit affixed is liable to the state for the tax imposed and shall report and pay the tax in the manner required by this part.
(b)
A dealer may make a sale or delivery of liquified gas into a fuel supply tank of a motor vehicle that does not have a user permit affixed if the dealer is shown a copy of the application for a user permit for the motor vehicle made within thirty (30) days of the sale or delivery. However, if the user permit is not granted, the dealer shall be liable to the state for the tax imposed.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2208.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1109 - Liquified gas - Records and invoices

(a)
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 liquified gas received or purchased, sold, or delivered.
(b)
A user dealer operating a vehicle used for commercial purposes shall keep for four (4) years, open to inspection at all times by the commissioner and the attorney general and reporter, a record of:
(1)
The total miles traveled in all states by all the user's motor vehicles traveling into or from Tennessee and the total quantity of liquified gas used in the motor vehicles; and
(2)
The total miles traveled in Tennessee and the total quantity of liquified gas delivered into the fuel supply tanks of motor vehicles.
(c)
Each sale or delivery of liquified gas into the fuel supply tanks of a motor vehicle shall be evidenced by an invoice. The prenumbered invoice must be printed and contain:
(1)
The preprinted or stamped name and address of the dealer;
(2)
The date;
(3)
The number of gallons delivered;
(4)
The name and address of the person taking delivery;
(5)
The number of the user permit or if the vehicle does not have a permit, the state of registration and the license number; and
(6)
The amount of tax paid or accounted for stated separately from the selling price.
(d)
A user required to report ending odometer readings may deduct the miles traveled outside Tennessee from the total miles traveled.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2209.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1110 - Liquified gas - Reports - Payment of tax - Computation of tax

(a)
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.
(b)
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.
(c)
(1)
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.
(2)
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.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2210.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1111 - Liquified gas - Transfer, destruction, or modification of motor vehicle - Refunds of tax

(a)
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.
(b)
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.
(c)
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.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2211.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1112 - Liquified gas - Penalties for violations

(a)
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.
(b)
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 [former] §
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).
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2212.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1113 - [Effective Until 1/1/2025] Compressed natural gas - Rate of tax

(a)
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:
(1)
On or after July 1, 2017, through June 30, 2018, sixteen cents (16¢) per gallon;
(2)
On or after July 1, 2018, through June 30, 2019, eighteen cents (18¢) per gallon; and
(3)
On or after July 1, 2019, twenty-one cents (21¢) per gallon.
(b)
Governmental agencies are exempt from the compressed natural gas tax imposed by subsection (a).
Amended by 2017 Tenn. Acts, ch. 181, s 26, eff. 7/1/2017.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2213.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1113 - [Effective 1/1/2025] Compressed natural gas - Rate of tax

(a)
A use tax is imposed on compressed natural gas and hydrogen 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:
(1)
On or after July 1, 2017, through June 30, 2018, sixteen cents (16¢) per gallon;
(2)
On or after July 1, 2018, through June 30, 2019, eighteen cents (18¢) per gallon; and
(3)
On or after July 1, 2019, twenty-one cents (21¢) per gallon.
(b)
Governmental agencies are exempt from the tax imposed by subsection (a).
Amended by 2024 Tenn. Acts, ch. 859,s 3, eff. 1/1/2025.
Amended by 2017 Tenn. Acts, ch. 181, s 26, eff. 7/1/2017.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2213.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1114 - Compressed natural gas - User's permits

(a)
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
.
(b)
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.
(c)
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.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2214; Acts 2012, ch. 822, § 4.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1115 - Compressed natural gas - Reports

(a)
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.
(b)
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.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2215.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 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.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2216.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 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.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2217.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 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.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2218.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1119 - Nonassignable compressed natural gas dealer permit

(a)
A dealer shall file an application with the commissioner for a compressed natural gas dealer permit, which is not assignable.
(b)
An application for a permit shall be filed on a form provided by the commissioner.
(c)
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.
(d)
Application for a permit shall be accompanied by a bond, payable to this state, as provided in part 6 of this chapter.
(e)
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.
Acts 2012, ch. 822, § 2.
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 11 - ALTERNATIVE FUELS (§§ 67-3-1101 — 67-3-1120) › Section 67-3-1120 - Definition of "qualified natural gas dispenser" - Collection, remittance and reporting of taxes - Keeping of records - Inspections

(a)
"Qualified natural gas dispenser" means a dispenser that measures the amount dispensed by means of a National Type Evaluation Program (NTEP) certified fuel meter.
(b)
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.
(c)
Dealers shall be legally responsible for collecting the tax imposed by §
67-3-1113
at the time of delivery to a vehicle.
(d)
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.
(e)
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.
(f)
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.
Acts 2012, ch. 822, § 3.
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 12 - HIGHWAY USER FUEL TAX (§§ 67-3-1201 — 67-3-1210) › Section 67-3-1201 - [Effective Until 1/1/2025] Part definitions

As used in this part, unless the context otherwise requires:
(1)
"Alternative fuels tax" means the per gallon tax on liquified gas and compressed natural gas imposed by part 11 of this chapter;
(2)
"Diesel tax" means the per gallon tax on motor fuel imposed by part 2 of this chapter;
(3)
"Freight motor vehicle" has the same meaning as "qualified motor vehicle" defined in subdivision (8);
(4)
"Gasoline tax" means the per gallon tax imposed on gasoline by part 2 of this chapter;
(5)
"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
;
(6)
"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;
(7)
"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
;
(8)
"Qualified motor vehicle" means a motor vehicle used, designed or maintained for transportation of persons or property and:
(A)
Having two (2) axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds (26,000 lbs.); or
(B)
Having three (3) or more axles regardless of weight; or
(C)
Is used in combination, when the weight of such combination exceeds twenty-six thousand pounds (26,000 lbs.) gross vehicle weight; and
(D)
"Qualified motor vehicle" does not include recreational vehicles;
(9)
"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;
(10)
"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
(11)
"Suspend" or "suspension" means temporary removal of privileges granted to the permittee or licensee by the jurisdiction issuing the permit or license.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2301.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
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 12 - HIGHWAY USER FUEL TAX (§§ 67-3-1201 — 67-3-1210) › Section 67-3-1201 - [Effective 1/1/2025] Part definitions

As used in this part, unless the context otherwise requires:
(1)
"Alternative fuels tax" means the per gallon tax on liquified gas, compressed natural gas, and hydrogen gas imposed by part 11 of this chapter;
(2)
"Diesel tax" means the per gallon tax on motor fuel imposed by part 2 of this chapter;
(3)
"Freight motor vehicle" has the same meaning as "qualified motor vehicle" defined in subdivision (8);
(4)
"Gasoline tax" means the per gallon tax imposed on gasoline by part 2 of this chapter;
(5)
"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
;
(6)
"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;
(7)
"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
;
(8)
"Qualified motor vehicle" means a motor vehicle used, designed or maintained for transportation of persons or property and:
(A)
Having two (2) axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds (26,000 lbs.); or
(B)
Having three (3) or more axles regardless of weight; or
(C)
Is used in combination, when the weight of such combination exceeds twenty-six thousand pounds (26,000 lbs.) gross vehicle weight; and
(D)
"Qualified motor vehicle" does not include recreational vehicles;
(9)
"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;
(10)
"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
(11)
"Suspend" or "suspension" means temporary removal of privileges granted to the permittee or licensee by the jurisdiction issuing the permit or license.
Amended by 2024 Tenn. Acts, ch. 859,s 4, eff. 1/1/2025.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2301.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
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 12 - HIGHWAY USER FUEL TAX (§§ 67-3-1201 — 67-3-1210) › Section 67-3-1203 - Bond

(a)
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.
(b)
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.
Acts 1997, ch. 316, § 1; 2001, ch. 166, § 3; T.C.A., § 67-3-2303; Acts 2007, ch. 484, § 107.
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 12 - HIGHWAY USER FUEL TAX (§§ 67-3-1201 — 67-3-1210) › Section 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.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2304.