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 12 - HIGHWAY USER FUEL TAX (§§ 67-3-1201 — 67-3-1210) › Section 67-3-1205 - Waiver of provisions - Temporary and restricted use fuel permits

(a)
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.
(b)
(1)
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.
(2)
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.
(3)
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.
(4)
The fee for any temporary fuel permit shall be thirty dollars ($30.00).
(c)
(1)
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.
(2)
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.
(3)
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.
(4)
The commissioner is vested with authority to promulgate rules for the implementation and enforcement of this exception.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2305; Acts 2007, ch. 484, § 108.
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 67-3-1206 - Annual and quarterly reports - Payments - Penalty

(a)
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.
(b)
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.
(c)
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.
(d)
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.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2306; Acts 2004, ch. 566, § 1.
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 67-3-1207 - Tax credit for purchases in state - Refund of taxes

(a)
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.
(b)
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.
(c)
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.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2307.
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 67-3-1208 - Violations - Penalty - Interest - Refunds

(a)
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.
(b)
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.
(c)
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.
(d)
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.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2308.
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 67-3-1209 - Reciprocal agreements

(a)
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.
(b)
Notwithstanding any statute contrary to any reciprocal agreement entered into by the commissioner as authorized by this section, 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.
(c)
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.
(d)
The commissioner may adopt and promulgate such rules and regulations as may be necessary to effectuate and administer this section.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2309.
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 67-3-1210 - Delinquency of payment of taxes or fees - Suspension of permit or license - Collection

(a)
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.
(b)
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.
(c)
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.
(d)
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.
Acts 1997, ch. 316, § 1; 2001, ch. 166, § 4; T.C.A., § 67-3-2310; Acts 2007, ch. 484, § 109.
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 13 - SPECIAL PROVISIONS APPLICABLE TO LIMITED USERS AND PREPAID USERS (§§ 67-3-1301 — 67-3-1309) › Section 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.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2401.
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 13 - SPECIAL PROVISIONS APPLICABLE TO LIMITED USERS AND PREPAID USERS (§§ 67-3-1301 — 67-3-1309) › Section 67-3-1302 - Part definitions

As used in this part, unless the context otherwise requires:
(1)
"Authorization" means an uncancelled diesel tax prepaid user authorization issued by the commissioner;
(2)
"J Class" refers to combined farm and limited private trucks, as defined by the department;
(3)
"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
(4)
"Prepaid user" means a person who is the qualified holder of an uncancelled diesel tax prepaid user authorization issued by the commissioner.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2402.
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 13 - SPECIAL PROVISIONS APPLICABLE TO LIMITED USERS AND PREPAID USERS (§§ 67-3-1301 — 67-3-1309) › Section 67-3-1303 - Limited user permits - Generally

(a)
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.
(b)
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
.
(c)
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.
(d)
All other permits held by limited users under the prior law are revoked effective January 1, 1998.
(e)
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.
(f)
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.
(g)
Upon revocation of a holder's permit, the commissioner shall notify each of holder's suppliers of the revocation.
(h)
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.
(i)
No new permits shall be issued by the commissioner on or after January 1, 1998.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2403.
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 13 - SPECIAL PROVISIONS APPLICABLE TO LIMITED USERS AND PREPAID USERS (§§ 67-3-1301 — 67-3-1309) › Section 67-3-1304 - Annual returns by limited user - Equipment reports

(a)
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.
(b)
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.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2404.
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 13 - SPECIAL PROVISIONS APPLICABLE TO LIMITED USERS AND PREPAID USERS (§§ 67-3-1301 — 67-3-1309) › Section 67-3-1305 - Cancellation of permit - Revocation of permit

(a)
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.
(b)
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.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2405.
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 13 - SPECIAL PROVISIONS APPLICABLE TO LIMITED USERS AND PREPAID USERS (§§ 67-3-1301 — 67-3-1309) › Section 67-3-1306 - Prepaid user authorization - Grandfather provisions

(a)
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
.
(b)
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
.
(c)
(1)
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.
(2)
The holder may effectuate the transfer of an uncancelled authorization such holder holds by the following methods:
(A)
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
(B)
By provision in a probated will, stating the beneficiary's name, social security number, address, and the relationship of the beneficiary to the decedent.
(3)
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.
(d)
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.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2406.
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 13 - SPECIAL PROVISIONS APPLICABLE TO LIMITED USERS AND PREPAID USERS (§§ 67-3-1301 — 67-3-1309) › Section 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.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2407.
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 13 - SPECIAL PROVISIONS APPLICABLE TO LIMITED USERS AND PREPAID USERS (§§ 67-3-1301 — 67-3-1309) › Section 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.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2408.
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 13 - SPECIAL PROVISIONS APPLICABLE TO LIMITED USERS AND PREPAID USERS (§§ 67-3-1301 — 67-3-1309) › Section 67-3-1309 - Diesel tax prepaid user authorization for certain farmers

(a)
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
(b)
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.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2409.
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 14 - TRANSPORTATION FUEL EQUITY ACT (§§ 67-3-1401 — 67-3-1407) › Section 67-3-1401 - Short title

This part shall be known and may be cited as the "Transportation Fuel Equity Act."
Added by 2014 Tenn. Acts, ch. 908,s 4, eff. 7/1/2014.
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 14 - TRANSPORTATION FUEL EQUITY ACT (§§ 67-3-1401 — 67-3-1407) › Section 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.
Added by 2014 Tenn. Acts, ch. 908,s 5, eff. 7/1/2014.
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 14 - TRANSPORTATION FUEL EQUITY ACT (§§ 67-3-1401 — 67-3-1407) › Section 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:
(1)
"Commercial carrier" means any individual, person, entity, or organization that contracts to transport passengers or goods for a fee;
(2)
"Diesel tax" means the tax imposed by §
67-3-202
;
(3)
"Dyed diesel" means any diesel fuel that is indelibly dyed in accordance with internal revenue service regulations; and
(4)
"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.
Added by 2014 Tenn. Acts, ch. 908,s 6, eff. 7/1/2014.
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 14 - TRANSPORTATION FUEL EQUITY ACT (§§ 67-3-1401 — 67-3-1407) › Section 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.
Added by 2014 Tenn. Acts, ch. 908,s 7, eff. 7/1/2014.
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 14 - TRANSPORTATION FUEL EQUITY ACT (§§ 67-3-1401 — 67-3-1407) › Section 67-3-1405 - Reporting of dyed diesel usage - Due date for tax payment

(a)
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.
(b)
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).
Added by 2014 Tenn. Acts, ch. 908,s 8, eff. 7/1/2014.
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 14 - TRANSPORTATION FUEL EQUITY ACT (§§ 67-3-1401 — 67-3-1407) › Section 67-3-1406 - Determination of diesel tax payable on dyed diesel - Credit for sales tax paid to another state

(a)
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.
(b)
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.
Added by 2014 Tenn. Acts, ch. 908,s 9, eff. 7/1/2014.
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 14 - TRANSPORTATION FUEL EQUITY ACT (§§ 67-3-1401 — 67-3-1407) › Section 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.
Added by 2014 Tenn. Acts, ch. 908,s 10, eff. 7/1/2014.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 1 - COLLECTION AND LICENSES GENERALLY (§§ 67-4-101 — 67-4-114) › Section 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.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 1 - COLLECTION AND LICENSES GENERALLY (§§ 67-4-101 — 67-4-114) › Section 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.
Acts 1883, ch. 29, § 1; 1907, ch. 602, §§ 29, 47; Shan., § 869; mod. Code 1932, § 1549; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 67-1107.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 1 - COLLECTION AND LICENSES GENERALLY (§§ 67-4-101 — 67-4-114) › Section 67-4-104 - Issuance of license

(a)
Licenses for exercising all privileges for which license provisions are not otherwise made shall be issued on the applicant's paying to the clerk or other proper officer the specific tax laid on the license and the fees.
(b)
Except as otherwise specifically provided, it is lawful for county clerks to issue licenses by the quarter for the exercise of any privilege.
Code 1858, § 702 (deriv. Acts 1847-1848, ch. 161, § 20); Acts 1883, ch. 29, § 1; Shan., §§ 1001, 1003; mod. Code 1932, §§ 1729, 1731; modified; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), §§ 67-5302, 67-5303.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 1 - COLLECTION AND LICENSES GENERALLY (§§ 67-4-101 — 67-4-114) › Section 67-4-105 - Application for license

(a)
Every person, partnership or corporation engaged in any mercantile or other business requiring a license to engage in business shall, in order to obtain such license, make application for license in writing to the county clerk, the application to be signed by each and every member of any copartnership or association; and, when such application is made by an individual doing business under a trade name, the applicant shall sign the applicant's name to the application as the owner of such business, such application to be retained by the clerk in a book kept for that purpose, which shall be open to inspection to all parties desiring to inspect it.
(b)
No license shall be issued by the clerk to any person, copartnership or corporation to engage in the mercantile or other business until application has been made for the license, as provided in this section and §
67-4-104
.
Acts 1919, ch. 74, §§ 1, 2; Shan. Supp., §§ 1006a1, 1006a2; Code 1932, §§ 1732, 1733; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), §§ 67-5304, 67-5305.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 1 - COLLECTION AND LICENSES GENERALLY (§§ 67-4-101 — 67-4-114) › Section 67-4-106 - Partnership license

(a)
If any two (2) or more persons shall associate in any partnership or company, except incorporated companies, to engage in any mercantile or other business requiring a license, it shall be necessary, in order to obtain such license, to have the names of each and every member of the partnership or company written on the face of such license, a copy of which shall be retained by the clerk, in a book kept for that purpose, which shall be open to all persons desiring to inspect it.
(b)
Any company or copartnership, except incorporated companies, that is engaged in any mercantile or other such business, shall, in order to have such license renewed, have the names of each and every member of such company or copartnership written on the face of such renewed license, a copy of which shall be retained by the clerk for inspection, as provided in subsection (a).
Acts 1879, ch. 132, §§ 1-3; Shan., §§ 975, 976; Code 1932, §§ 1692, 1693; T.C.A. (orig. ed.), §§ 67-5306, 67-5307.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 1 - COLLECTION AND LICENSES GENERALLY (§§ 67-4-101 — 67-4-114) › Section 67-4-107 - Transfer of license

(a)
The right to sell goods or to exercise a privilege in any county for one (1) year, conferred upon the grantee of a license from the county clerk, may be used by the grantee in another county, or by a purchaser of the grantee's stock or trade of the grantee's business, or by a new firm formed by the death, withdrawal, or addition of a member of a licensed firm, in the following manner:
(1)
In case of a sale of the stock or business, the person making the sale shall immediately go before the county clerk, and make affidavit of the amount on which the person making the sale is then bound to pay taxes, and pay the tax, and surrender the original license; the purchaser of the stock or business, unless the purchaser is a person already licensed, shall at the same time make a statement, on oath, of the amount, if any, that has been added by the purchaser to the stock or business, and pay the amount due on the stock or business, and take out a license as an original applicant;
(2)
In case of removal to another county, the grantee of the license shall go before the clerk who issued the license, and make a statement, on oath, of the amount of taxes the grantee is then bound to pay, and pay the tax, and surrender the original license, and take from the clerk a certificate of the fact. Upon presenting such certificate to the clerk of the county to which the grantee has removed, and making affidavit before the clerk of the amount added to the stock or business, if any, and paying the taxes on the stock or business, a license shall be issued to the grantee as an original applicant; and
(3)
In case a member or members die, retire from or are added to a licensed firm, the surviving or remaining partners or new firm shall immediately appear before the county clerk, and surrender the original license, pay the revenue then accrued on the license, and take out a new license as an original applicant.
(b)
Whenever the ownership of a business on which a privilege tax is levied shall become changed by sale or otherwise, the purchaser of the business shall be required to notify the county clerk of the county in which such business is located of such transfer and receive a transfer of the privilege tax, if assignable, in the purchaser's name, for which the purchaser shall pay a fee of one dollar ($1.00) to the state and a fee of fifty cents (50¢) to the county clerk for making such transfer.
Code 1858, § 703 (deriv. Acts 1847-1848, ch. 146, §§ 1-3); Shan., § 1002; Code 1932, § 1730; Acts 1945, ch. 7, § 1; C. Supp. 1950, § 1125.1 (Williams, § 1248.142n); impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), §§ 67-5308, 67-5309.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 1 - COLLECTION AND LICENSES GENERALLY (§§ 67-4-101 — 67-4-114) › Section 67-4-108 - Reporting persons liable for tax

(a)
It is the duty of the assessor to make a return to the county clerk of the name of each person engaged in any business liable in any way to pay a privilege tax, in each district or ward under the provisions of the law.
(b)
It is the duty of the county mayor and of the county clerk to examine the list of names so returned, and compare the list with the list of persons paying privileges, and report the result to the county legislative body at the July term following the assessment. The report shall be read in a full meeting of the county legislative body and entered upon the minutes of the county legislative body.
Acts 1895, ch. 120, § 66; 1907, ch. 602, § 45; Shan., § 694; Code 1932, § 1125; impl. am. Acts 1978, ch. 934, §§ 7, 16, 22, 36; T.C.A. (orig. ed.), § 67-5310; Acts 2003, ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 1 - COLLECTION AND LICENSES GENERALLY (§§ 67-4-101 — 67-4-114) › Section 67-4-109 - Action by county against business in violation

(a)
If any person presumes to sell goods or to exercise any privilege without obtaining the license prescribed, the clerk shall issue to the sheriff, or to any constable, a distress warrant commanding the sheriff or constable to levy, in case of a privilege, a tax double the highest tax imposed upon such privilege, together with costs and charges, by distraining and selling so much of the delinquent's goods and chattels as shall be sufficient for the purpose; or suit for such double tax may be brought in the circuit or chancery court.
(b)
Certiorari and supersedeas against an invalid distress warrant lies in the circuit or chancery court.
(c)
The officer, to whose hands the warrant shall come, shall immediately execute the warrant on pain of such officer also being held liable, on motion by the clerk in the circuit court, for the double tax, costs and charges lost by the officer's delay.
(d)
The officer having seized the goods and chattels of the delinquent shall give ten (10) days' notice of the time and place of sale, which the officer shall make at the time specified, unless the owner at or before the time of sale produces the clerk's receipt for the tax, costs, and charges; in which case the officer shall redeliver the goods to the owner.
(e)
In all cases in which the penalty prescribed against breaches of the revenue laws in relation to licenses is recovered, double fees shall be allowed to the clerk or attorney prosecuting the case, but any fee allowed a district attorney general shall inure to the state.
Code 1858, §§ 704-707 (deriv. Acts 1847-1848, ch. 161, §§ 23-25; 1849-1850, ch. 122); Shan., §§ 1007-1010; mod. Code 1932, §§ 1734-1738; modified; T.C.A. (orig. ed.), §§ 67-5311 -- 67-5315.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 1 - COLLECTION AND LICENSES GENERALLY (§§ 67-4-101 — 67-4-114) › Section 67-4-111 - Collection from itinerant business

It is the duty of every constable of a district to demand to see the receipt for state and county privilege taxes of every manager of a circus, menagerie, sideshow, sleight of hand or legerdemain, or any other exhibition for profit, of persons selling patent rights, and of every peddler of any article whatever, whether on foot, in vehicle, or on horseback; and, if the tax receipt is not produced, the constable shall collect the state and county privilege taxes, and shall, within one (1) week after such collection, notify the county clerk, by mail or otherwise, that the constable has collected the tax, and so much tax, and pay the tax to the clerk within one (1) month after such collection. If the constable fails to turn the tax over to the county clerk, the constable shall be proceeded against and the constable's office declared vacant.
Acts 1879, ch. 162, § 6; Shan., § 659; Code 1932, § 1058; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 67-5320.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 1 - COLLECTION AND LICENSES GENERALLY (§§ 67-4-101 — 67-4-114) › Section 67-4-112 - Actions on license bonds

(a)
The county clerks are required to turn over to the county attorney, or, if no county attorney, then to an attorney to be selected by the county mayor or a county auditor, all privilege and license bonds due and unpaid within thirty (30) days after such bonds become due and payable, taking duplicate receipts for the bonds, specifying the amount due on the bonds, as nearly as can be ascertained, one (1) of which receipts shall be forwarded to the commissioner and the other entered on record in the county legislative body.
(b)
Whereupon, the attorney or clerk or county auditor shall forthwith give five (5) days' notice to the principal and surety on such bonds to appear before the general sessions judge of the county in which such bond is due and show cause, if they have any, why judgment should not be rendered against them for the amount of revenue due on such bonds, which judgment shall in no case be less than the amount of the ad valorem and privilege taxes fixed by law and by the county legislative body, with six percent (6%) interest and a penalty of one percent (1%) for each day such revenue is delinquent after thirty (30) days from the date of such notice, and an attorney's fee of five dollars ($5.00) on each bond.
(c)
Jurisdiction is conferred on the courts of general sessions to try and determine such cases, to render judgment, issue execution, and do all things necessary to enforce the collection of this revenue, and the notice so given may be returnable to any Monday of the court of general sessions before the judge of the general sessions court; provided, that five (5) days' notice is given.
(d)
Upon failure of the principal or surety to appear, the attorney, county auditor or clerk shall move for judgment, and the judge shall render and have entered a judgment for the amount of the taxes, interest, penalties, as provided in subsection (b), with costs.
(e)
The clerk shall be allowed the fees for such services as in the circuit courts. The state, county, and municipality shall in no event pay any cost in these proceedings, but the costs shall be taxed against delinquents.
(f)
Such suits shall not interfere with the right of the clerk at any time to issue a distress warrant to collect such taxes, if in the clerk's judgment property can be found on which to levy the warrant.
Acts 1907, ch. 602, § 28; Shan., §§ 982-986a1; impl. am. Acts 1923, ch. 109, § 8; mod. Code 1932, §§ 1706-1711; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, §§ 7, 16, 22, 36; T.C.A. (orig. ed.), §§ 67-5401 -- 67-5406; Acts 2003, ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 1 - COLLECTION AND LICENSES GENERALLY (§§ 67-4-101 — 67-4-114) › Section 67-4-113 - Rules and regulations - Military personnel

The commissioner is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement §§
67-2-112(b)
,
67-4-1703(c)
and
67-5-2011
. The commissioner shall make reasonable effort to provide notice detailing which taxes are delayed, the time limitations proposed by §§
67-2-112(b)
,
67-4-1703(c)
and
67-5-2011
for paying such taxes, and the type of proof that must be presented prior to the due date of the applicable tax. Notice may be made, in addition to other methods, through releases issued by the department to the media or to branches of the armed services in which such taxpayers may serve.
Acts 1991, ch. 397, § 6; 2001, ch. 167, § 2; 2002, ch. 664, § 2; 2003, ch. 87, § 4.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 1 - COLLECTION AND LICENSES GENERALLY (§§ 67-4-101 — 67-4-114) › Section 67-4-114 - Credit for beer or ale rendered unsalable as a result of flooding

Notwithstanding any rule or law to the contrary, no tax shall be due under §
57-5-201
for any beer or ale that has been rendered unsalable and subsequently destroyed as a result of flooding occurring between May 1, 2010, and May 8, 2010. Any tax previously paid under §
57-5-201
by the wholesaler on any such beer or ale that is unsalable and destroyed as a result of such flooding occurring between May 1, 2010, and May 8, 2010, shall be allowed as a credit against the tax levied by §
57-5-201
on the subsequent purchase of beer or ale by such wholesaler. However, this section shall not apply unless such flooding resulted in the destruction of at least fifty (50) barrels, or liquid volume equivalent, of beer or ale and satisfactory proof of such destruction is submitted to the department.
Acts 2010, ch. 1134, § 61.