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 6 - BONDING AND LICENSES (§§ 67-3-601 — 67-3-619) › Section 67-3-606 - Importer's licenses - Bonded importer's license - Restricted importer's license

(a)
A person importing taxable petroleum products into this state from outside this state, by transport truck, pipeline, barge or other conveyance, shall first obtain a bonded importer's license or a restricted importer's license, but not both.
(b)
Applicants for a restricted importer's license must meet the following conditions:
(1)
The taxable petroleum products imported must all be the subject of a tax precollection agreement with a supplier as provided in §
67-3-501
, or a tax precollection election as provided in §
67-3-503
; and
(2)
The applicant must declare the state or states in which licensed for motor fuel tax purposes and from which the applicant desires to import, and shall declare the terminal source and the supplier. A restricted importer's license shall be limited to petroleum products imported from a state listed on the license application.
(c)
The department shall determine that a particular state has adopted terminal reporting requirements that are adequate to facilitate information exchange on cross-border movements of petroleum products prior to granting restricted importer's licenses to applicants for importation of taxable petroleum products from that state.
(d)
A person desiring to import taxable petroleum products from another state, and who has not obtained a restricted importer's license and has not entered into an agreement to prepay this state's petroleum products taxes and fees to the supplier or permissive supplier with respect to such imports shall:
(1)
Obtain a valid bonded importer's license subject to the bonding requirements of this chapter; and
(2)
Comply with the payment requirements under §
67-3-502
.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1706.
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 6 - BONDING AND LICENSES (§§ 67-3-601 — 67-3-619) › Section 67-3-607 - Wholesaler's license

Any person engaged in business in this state as a wholesaler as defined in part 1 of this chapter, who does not hold a license as a supplier or bonded importer, shall first obtain a wholesaler's license. A person who acquires petroleum products from a supplier, importer or from another wholesaler, for the person's own account, may obtain a wholesaler's license; and such person thereby assumes the rights and responsibilities of wholesalers under this chapter.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1707.
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 6 - BONDING AND LICENSES (§§ 67-3-601 — 67-3-619) › Section 67-3-608 - License application - Form - Investigation

(a)
Each application for a license under this part shall be made upon a form prepared and furnished by the department. It shall be subscribed to by the applicant and shall contain such information as the department may reasonably require for the administration of this chapter, including the applicant' s federal employer identification number and, with respect to the applicant for an exporter's license, a copy of the applicant's license to purchase or handle taxable motor fuel in the specified destination state or states for which the export license is to be issued.
(b)
The department may investigate each applicant for a license under this chapter. No license shall be issued if the department determines that any one (1) of the following exists:
(1)
The application is not filed in good faith;
(2)
The applicant is not the real party in interest;
(3)
Any prior license of the real party in interest has been revoked for cause;
(4)
Information on the application has been falsified, is fraudulent, is incomplete or the applicant has in any material way misrepresented the true facts;
(5)
With respect to an exporter's license, the applicant is not licensed in the intended specific state or states of destination;
(6)
The applicant, or any of the applicant's agents, officers or employees, has a prior conviction for motor fuel tax evasion in any state, federal or foreign jurisdiction; or
(7)
Other reasonable cause for non-issuance exists.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1708.
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 6 - BONDING AND LICENSES (§§ 67-3-601 — 67-3-619) › Section 67-3-610 - Bond - Licensed wholesaler

(a)
No wholesaler tax deferral election under §
67-3-506
is valid unless and until the licensed wholesaler files with the department a surety bond, in a form acceptable to the department, in the amount of two hundred fifty percent (250%) of the greatest monthly taxes and fees paid by the wholesaler through all of its suppliers and importers during the immediately preceding twelve (12) months. If a wholesaler has been in business less than twelve (12) months, the amount of the bond shall be determined in reference to the average monthly tax liability for the time the wholesaler has been engaged in business. The penal amount of the bond under this section shall not be less than fifty thousand dollars ($50,000). The bond shall indemnify the department against credits allowed licensed suppliers and importers under §
67-3-507
.
(b)
If the required penal amount of the bond in subsection (a) exceeds two hundred thousand dollars ($200,000), the commissioner may agree to reduce the penal amount of a bond, if the commissioner determines that any potential tax liability is otherwise adequately secured or protected, or if the commissioner determines that the past good filing and payment record of the taxpayer indicate that lowering the penal amount of the bond would not result in a substantially increased risk of loss to the state. The required penal amount of the bond in subsection (a) may not, however, be reduced to an amount less than fifty thousand dollars ($50,000).
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1710.
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 6 - BONDING AND LICENSES (§§ 67-3-601 — 67-3-619) › Section 67-3-611 - New bond

(a)
The commissioner may require a licensee to file a new bond with a satisfactory surety in the same form and amount, if:
(1)
Liability upon the previous bond is discharged or reduced for any reason; or
(2)
The commissioner determines that any surety on the previous bond becomes unsatisfactory.
(b)
If the new bond is unsatisfactory, the commissioner shall cancel the license. If the new bond is satisfactorily furnished, the commissioner shall release, in writing, the surety on the previous bond from any liability accruing after the effective date of the new bond.
(c)
If a licensee has a cash deposit with the commissioner and the deposit is reduced for any reason, the commissioner may require the licensee to make a new deposit equal to the amount of the reduction.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1711.
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 6 - BONDING AND LICENSES (§§ 67-3-601 — 67-3-619) › Section 67-3-612 - Bond increase

(a)
If the commissioner determines that the amount of the existing bond or cash deposit is insufficient to ensure payment to the state of taxes, fees, penalty and interest for which the licensee is or may become liable, the licensee shall, upon written demand from the commissioner, file a new bond or increase the cash deposit. The commissioner shall allow the licensee at least fifteen (15) days to secure the increased bond or cash deposit.
(b)
The new bond or cash deposit must meet the requirements set forth in this chapter.
(c)
If the new bond or cash deposit required under this section is unsatisfactory, the commissioner shall cancel the licensee's certificate.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1712.
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 6 - BONDING AND LICENSES (§§ 67-3-601 — 67-3-619) › Section 67-3-613 - Bond replacement

(a)
If, at any time after the execution of any surety bond, the surety or sureties on the bond become insolvent, the commissioner may require the execution of a new bond with good and solvent surety in the same manner and with the same penalty as the bond being replaced. The bond shall be subject to the approval of the commissioner.
(b)
Any person executing a bond under this part may, at any time prior to default under any existing bond, apply to the commissioner for leave to cancel the existing bond and file a new bond with a new surety.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1713.
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 6 - BONDING AND LICENSES (§§ 67-3-601 — 67-3-619) › Section 67-3-614 - Bond release

(a)
Sixty (60) days after making a written request for release to the commissioner, the surety of a bond furnished by a licensee is released from any liability to the state accruing on the bond after the sixty-day period. The release does not affect any liability accruing before the expiration of the sixty-day period.
(b)
The commissioner shall promptly notify the licensee furnishing the bond that a release has been requested. Unless the licensee obtains a new bond that meets the requirements of this chapter and files with the commissioner the new bond within the sixty-day period, the commissioner shall cancel the license.
(c)
Either the principal or surety may request the commissioner to cause an audit to be made of the books and records of the principal, and the audit shall be commenced within ninety (90) days from the date of the request. Upon completion of the audit, and if no additional taxes, fees, interest or penalty is shown to be due, or the additional sum is paid to the commissioner, then and thereafter, all liability of the surety on the bond shall cease and the surety shall be released. Any collateral deposited as security with the commissioner shall be released and returned to the person entitled to it. Any real estate that has been pledged as security for the bond shall be released by the commissioner by the execution of a release for that purpose, which may be recorded in the same manner as other releases are recorded. The commissioner may require the principal on the bond to furnish the form for a release.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1714.
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 6 - BONDING AND LICENSES (§§ 67-3-601 — 67-3-619) › Section 67-3-615 - License transferability

No license is transferable to another person. For purposes of this part, a transfer of a majority interest in a business association, other than a publicly held corporation, including a corporation, partnership, trust, joint venture, limited liability company and any other business association, shall be deemed a transfer of any license held by such business association, and shall render the license void. Any substantial change in ownership of a business association, other than a publicly held business association, shall be reported to the department under rules prescribed by the department.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1715.
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 6 - BONDING AND LICENSES (§§ 67-3-601 — 67-3-619) › Section 67-3-616 - License display

Each license shall be preserved and conspicuously displayed at the place of business for which it is issued. The department is authorized to waive this requirement for any class of licensee.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1716.
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 6 - BONDING AND LICENSES (§§ 67-3-601 — 67-3-619) › Section 67-3-617 - License termination - Notice - Surrender

Whenever any person licensed to do business under this chapter relocates, discontinues, sells, or transfers the business, the license shall be void, and the licensee shall immediately notify the department in writing of the relocation, discontinuance, sale, or transfer. The notice shall give the date of the event, and if a sale or transfer of the business, the name and address of the purchaser or transferee. The licensee shall be liable for all taxes, fees, interest, and penalties that accrue or may be owing, and any criminal liability for misuse of the license, that occurs prior to issuance of the notice.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1717.
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 6 - BONDING AND LICENSES (§§ 67-3-601 — 67-3-619) › Section 67-3-618 - License denial and revocation

(a)
Before denying an application for a license, the commissioner shall grant the applicant a notice of the proposed denial, including the reasons for such decision. After having the opportunity to cure any defects in the application, an applicant who does not agree with the commissioner's decision may file with the commissioner at Nashville a written claim requesting a hearing. The hearing shall be held under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. The request shall be made within ten (10) days following date of the commissioner's action.
(b)
The commissioner may suspend or revoke a license for failure to comply with this chapter after at least ten (10) days, notice to the licensee and after a hearing, if requested by the licensee, pursuant to the Uniform Administrative Procedures Act.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1718.
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 6 - BONDING AND LICENSES (§§ 67-3-601 — 67-3-619) › Section 67-3-619 - Retailer's license for dyed diesel fuel

Any person engaged in business in this state as a retailer as defined in part 1 of this chapter, who does not hold a license as a wholesaler, and who is in, or intends to engage in, the business of selling dyed diesel fuel to end users, shall first obtain a retailer's license under this chapter.
Acts 2001, ch. 133, § 1; T.C.A., § 67-3-1719.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 7 - REPORTS (§§ 67-3-701 — 67-3-706) › Section 67-3-702 - In-state terminal operator reports

(a)
Each person operating a terminal in this state shall file monthly with the department a sworn statement of operations of each terminal within this state, including the information set out in subsection (b), on forms prescribed by the department. The department may require the reporting of any information it considers reasonably necessary in addition to that required under subsection (b).
(b)
The monthly terminal report required by this section shall be filed on or before the last day of the month following the month of activity and shall include the following information for each terminal location in this state:
(1)
Terminal code assigned by the internal revenue service;
(2)
Total inventory at the terminal operated by the terminal operator;
(3)
Schedules of receipts by shipment, including:
(A)
Carrier name;
(B)
Carrier federal employer identification number;
(C)
Mode of transportation;
(D)
Date received;
(E)
Document number;
(F)
Net gallons received; and
(G)
Product type; and
(4)
Schedules of removals by shipment, including:
(A)
Carrier name;
(B)
Carrier federal employer identification number;
(C)
Mode of transportation;
(D)
Destination state;
(E)
Supplier responsible for reporting removal;
(F)
Supplier federal employer identification number;
(G)
Date removed from terminal;
(H)
Document number;
(I)
Net gallons; and
(J)
Gross gallons;
provided, that in the event the internal revenue service provides a common system of assigning to carriers alpha-numeric codes instead of names, then this data will be required in lieu of carrier names.
(c)
For purposes of reporting and determining tax liability under this chapter, every licensee shall maintain inventory records as required by the department.
(d)
Each person operating a terminal in this state shall also file an annual report for each terminal within this state on forms provided by the department. The taxes and fees shall be paid and the report shall be filed for each calendar year on or before February 25 of the following year. The report shall include data as follows:
(1)
The amount of monthly gains or losses, in net gallons;
(2)
The total net gallons removed from the terminal in bulk during the calendar year;
(3)
The total net gallons removed across the terminal rack during the calendar year;
(4)
The amount of tax due calculated pursuant to §§
67-3-302(b)
and
67-3-303(c)
; and
(5)
Such other information as the department considers reasonably necessary to determine the tax liability of the terminal operator under this chapter.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1802.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 7 - REPORTS (§§ 67-3-701 — 67-3-706) › Section 67-3-703 - Exporter reports

(a)
A person licensed as an exporter shall file monthly reports with the department on forms prescribed and furnished by the department concerning the amount of taxable petroleum products exported from this state. The report shall be filed on or before the twentieth day of the month following the month of activity.
(b)
The report shall contain the following information:
(1)
Each and every shipment of taxable petroleum products acquired free of all states' petroleum products taxes, except the export tax imposed by §
67-3-205
, at a terminal in this state for direct delivery outside of this state by the exporter;
(2)
Each and every shipment of taxable petroleum products acquired free of this state's tax and fee at a terminal in this state for direct delivery outside of this state but as to which the destination state's petroleum products tax was paid or accrued to the vendor at the time of removal from the terminal;
(3)
The gallons delivered to taxing jurisdictions outside this state from bulk plant storage, and the means of transport;
(4)
The name and federal employer identification number of the person receiving the exported taxable petroleum products from the exporter;
(5)
The date of each shipment;
(6)
The carrier name, or alpha code, and carrier federal employer identification number; and
(7)
A list of diverted shipments and payments of taxes and fees.
(c)
The department may in addition require the reporting of any other information it considers reasonably necessary to the enforcement of this chapter.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1803.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 7 - REPORTS (§§ 67-3-701 — 67-3-706) › Section 67-3-704 - Transporter reports

(a)
A person licensed as a transporter in this state shall file monthly reports with the department, on forms prescribed and furnished by the department, reporting the amount of taxable petroleum products transported within or across the borders of this state; provided, that transport truck operations exclusively within the state are not reportable except when transport operations originate at a refinery in this state. The report shall be filed within twenty-five (25) days after the end of the month in which delivery was made. The information shall include the following:
(1)
The quantity imported by the carrier for delivery in this state or transported from a Tennessee refinery by the carrier for delivery in this state;
(2)
The name and address of the supplier;
(3)
The name and address of the customer receiving delivery;
(4)
The date and the point of delivery;
(5)
The description of the product delivered; and
(6)
Any other information that may be required by the commissioner for the proper administration of this chapter.
(b)
(1)
In case of delivery by barge, there shall be furnished, in addition to the information in subsection (a), the name and number of the barge, and the name and port of the towboat delivering the barge.
(2)
In the case of delivery by tank wagon, or other motor vehicle, there shall be furnished, in addition to the information in subsection (a), the vehicle's license number.
(3)
In case of delivery by tank car, there shall be furnished, in addition to the information in subsection (a), the car number and initials, and the capacity of the car.
(c)
A carrier delivering petroleum products or substitutes for petroleum products to any person required to have a license under part 6 of this chapter who is known by the carrier not to have such license, shall immediately notify the department by facsimile of the delivery, if facsimile service is reasonably available; but if not, by the next quickest means available. The department shall furnish to the carriers a list of all persons holding licenses and shall supplement and amend the list periodically as licenses are issued or revoked.
(d)
If a transporter fails to make the reports required by this section, the commissioner may assess a civil penalty of one thousand dollars ($1,000) for each violation.
(e)
This section shall cease to be effective if the commissioner determines that substantially similar data is available from federal government sources, including a federal terminal report.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1804.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 7 - REPORTS (§§ 67-3-701 — 67-3-706) › Section 67-3-705 - Blender's report

A person licensed as a blender shall file a monthly report with the department, on forms prescribed and furnished by the department, reporting the amount of any untaxed petroleum products, blend stocks, or additives blended in this state, and paying all applicable taxes and fees levied under this chapter which have not been previously paid. The report shall be filed on or before the twentieth day of the month following the month of activity.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1805.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 7 - REPORTS (§§ 67-3-701 — 67-3-706) › Section 67-3-706 - Reports by electronic data interchange

(a)
The commissioner may require those responsible for filing reports under this part to file such reports by means of electronic data interchange. All payments accompanying these reports shall be remitted by means of electronic funds transfer as required by §
67-3-515
.
(b)
In addition to any other penalty provided by law, the commissioner may assess on any person required to file reports by means of electronic data interchange a penalty, not to exceed five hundred dollars ($500), for each instance of reporting by any other means.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1806; Acts 2012, ch. 657, § 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 8 - ENFORCEMENT PROVISIONS (§§ 67-3-801 — 67-3-819) › Section 67-3-802 - Shipping paper to be carried on board

(a)
Each person transporting petroleum products in a transport truck upon the public highways of this state shall:
(1)
Carry on board the shipping paper issued by the refinery operator, the terminal operator or the bulk plant operator of the facility where the petroleum product was obtained, whether within or without this state;
(2)
Show and permit duplication of the shipping paper by any law enforcement officer or representative of the department, upon request, when transporting, holding or off-loading the products described in the shipping paper;
(3)
Deliver products described in the shipping paper to a point or points in the destination state shown on the face of the shipping paper, unless the person or the person's agent does all of the following:
(A)
Notifies the department or its nominee, before the earlier of removal from the state in which the shipment originated or the initiation of delivery, that the person received instructions after the shipping paper was issued to deliver the petroleum product to a different destination state;
(B)
Receives from the commissioner a verification number authorizing the diversion; and
(C)
Writes on the shipping paper the change in destination state and the verification number for the diversion;
(4)
Provide a copy of the shipping paper to the wholesaler, retailer or other person who controls the facility to which the petroleum products are delivered; and
(5)
Meet such other conditions or take such other actions as the department may reasonably require by regulation for the enforcement of this chapter.
(b)
The department may in its discretion provide an advance notification procedure for documentation supporting the import of petroleum products where the importer is unable to obtain terminal-issued shipping papers that comply with this section.
(c)
The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the product, without regard to any exemption or dye, or one thousand dollars ($1,000), whichever is greater, for each violation, against a person who fails to comply with this section.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1902.
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 8 - ENFORCEMENT PROVISIONS (§§ 67-3-801 — 67-3-819) › Section 67-3-803 - Refusal of delivery

No retail vendor, bulk plant operator, wholesaler or bulk end user shall accept delivery of petroleum products into bulk storage facilities in this state, if that delivery is not accompanied by a shipping paper prepared in accordance with this part. The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the product, without regard to any exemption or dye, or one thousand dollars ($1,000), whichever is greater, for each violation, against a person who fails to comply with this section.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1903.
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 8 - ENFORCEMENT PROVISIONS (§§ 67-3-801 — 67-3-819) › Section 67-3-804 - Diversions

(a)
A shipment of petroleum products may be diverted from the destination stated on the original shipping paper where the shipping paper is incorrect or where there is a legitimate business need to divert the shipment. Prior to any diversion or change to the shipping paper, the shipper, the transporter, or an agent of either, shall notify the department or its designee and shall manually add the assigned verification number to the shipping paper. Any claim for refund resulting from a diversion under this section shall be made and acted on under the refund provisions of chapter 1, part 18, and chapter 3, part 4, of this title.
(b)
The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the product, without regard to any exemption or dye, or one thousand dollars ($1,000), whichever is greater, for each violation, against any person who diverts a shipment or alters a shipping paper other than as provided for in subsection (a). No civil penalty will be assessed in those cases where the prior notification required in subsection (a) was not accomplished due to error, other than negligence, if within three (3) working days the shipper, the transporter, or the agent of either, notifies the department of the diversion and error.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1904.
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 8 - ENFORCEMENT PROVISIONS (§§ 67-3-801 — 67-3-819) › Section 67-3-805 - Right to rely

The supplier and the terminal operator shall be entitled to rely for all purposes of this chapter on the representation by the transporter, the shipper or the shipper's agent, as to the shipper's intended state of destination and tax exempt use. The shipper, the importer, the transporter, the shipper's agent and any purchaser, but not the supplier or terminal operator, shall be jointly and severally liable for any taxes and fees otherwise due to the state as a result of an unlawful diversion of the petroleum products from the represented destination state. A terminal operator shall be entitled to rely on the representation of a licensed supplier or bonded importer with respect to the supplier's obligation to collect taxes and fees and the related shipping paper representation as shown on the shipping paper as provided by §
67-3-801
.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1905.
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 8 - ENFORCEMENT PROVISIONS (§§ 67-3-801 — 67-3-819) › Section 67-3-806 - Petroleum products and vehicles declared contraband - Confiscation - Procedure for hearing

(a)
Any petroleum product that is owned or possessed by any person in avoidance, evasion or violation of any provision contained in this part, and any vehicle that is used for storage or transportation of the product, are contraband and may be seized by the commissioner. All products and vehicles seized as contraband shall be delivered promptly to the custody of the department and disposed of under §
67-1-1435
. Proceeds of the sale shall be paid to the state treasury for the benefit of the general fund.
(b)
Any person, claiming any property or any interest in property seized under subsection (a), may file with the commissioner at Nashville a written claim, requesting a hearing and stating the person's interest in the product or vehicle seized. The hearing shall be held under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. The request shall be made within ten (10) days following the confiscation.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1906.
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 8 - ENFORCEMENT PROVISIONS (§§ 67-3-801 — 67-3-819) › Section 67-3-807 - Disposition of seized property - Bond or possession - Exclusive remedy

(a)
When the ruling of the commissioner, following a hearing provided for under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, is favorable to the claimant, the commissioner shall deliver to the claimant the petroleum products and other property that were seized.
(b)
When the ruling of the commissioner is adverse to the claimant, and the claimant appeals, the commissioner shall deliver to the claimant the petroleum products and other property so seized; provided, that the claimant shall first post a bond, approved by the commissioner, payable to the state in a sum double the value of the property seized. The condition of the bond shall be that the obligors will pay to the department, the full value of the goods, or property seized, unless upon appeal the decision of the commissioner is reversed and the right of the claimant to the property judicially determined. If the claimant does not post a bond satisfactory to the commissioner, the commissioner shall proceed to sell the contraband goods under §
67-1-1435
.
(c)
If no claim is interposed, the petroleum products or other property shall be forfeited without further proceedings and shall be sold as provided in this section.
(d)
The procedures provided for in this section and in §
67-3-808
are the sole remedies of any claimant and no court shall have jurisdiction to interfere with these remedies by replevin, injunction or in any other manner.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1907.
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 8 - ENFORCEMENT PROVISIONS (§§ 67-3-801 — 67-3-819) › Section 67-3-808 - No operation without a license

(a)
No person shall engage in any business activity in this state as to which a license is required by part 6 of this chapter, unless the person shall have first obtained the license. No person shall export petroleum products from a terminal in this state, unless that person has obtained an exporter's license, a bonded importer's license or a supplier's license, or has paid the applicable Tennessee petroleum products taxes and fees.
(b)
Any carrier delivering petroleum products to any person required by this chapter to have a license to import or sell at wholesale, and known by the carrier not to have a license to import or sell fuel at wholesale, shall immediately notify the department by facsimile of the delivery. A carrier who fails to comply with this subsection (b) is jointly and severally liable to the state for the taxes and fees on the product delivered.
(c)
An end user who exports fuel in a vehicle fuel supply tank incident to interstate transportation shall be exempt from this section.
(d)
The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the product handled, without regard to any exemption or dye, or one thousand dollars ($1,000) per day, whichever is greater, against a person who fails to comply with subsection (a).
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1908.
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 8 - ENFORCEMENT PROVISIONS (§§ 67-3-801 — 67-3-819) › Section 67-3-809 - Unlawful sale and use of dyed fuel

(a)
No person shall sell or deliver dyed diesel fuel or diesel fuel contaminated with dye when such person knows or has reason to know that the fuel will be used in a motor vehicle on the public highways.
(b)
No person shall introduce dyed diesel fuel or diesel fuel contaminated with dye into the supply tank of any motor vehicle licensed for highway use.
(c)
No person shall use dyed diesel fuel or diesel fuel contaminated with dye in a licensed motor vehicle or in a motor vehicle actually used on the public highways.
(d)
The prohibitions contained in this section do not pertain to:
(1)
Persons operating motor vehicles that have received fuel into their fuel tanks outside of this state in a jurisdiction that permits introduction of dyed diesel fuel of that color and type into the fuel supply tank of highway vehicles;
(2)
Uses of dyed fuel on the highway that are lawful under the Internal Revenue Code (26 U.S.C.), and regulations, including state and local government vehicles, and buses, unless otherwise prohibited by this chapter; and
(3)
Agricultural vehicles used solely for the purpose of transferring a person's harvested crops from the field to the person's storage facility for the harvested crops; provided, that the distance traveled on the public highways does not exceed five (5) miles.
(e)
(1)
The commissioner may assess a civil penalty of one thousand dollars ($1,000) or ten dollars ($10.00) per gallon of dyed fuel involved, whichever is greater, against a person who violates this section. The capacity of the tank determines the amount of dyed fuel involved, unless otherwise shown by the violator. For subsequent violations, the penalty shall be multiplied by the total number of separate violations by that person.
(2)
The commissioner may waive in whole or in part the civil penalty provided for in subdivision (e)(1), upon the commissioner's determination that such penalty did not result from negligence or willful disregard of the law; provided, that such authority to waive the penalty shall be subject to §
67-1-803(b) and (e)
.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1909; Acts 2004, ch. 948, § 1; 2009 , ch. 530, § 99.
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 8 - ENFORCEMENT PROVISIONS (§§ 67-3-801 — 67-3-819) › Section 67-3-810 - Requirements for sale of dyed diesel fuel at retail station

(a)
(1)
A licensed retailer selling dyed diesel fuel at a retail station shall, in addition to the other requirements of this chapter, dispense the dyed diesel fuel to the end user from a pump or device:
(A)
Located on an island separate from any undyed diesel fuel pump;
(B)
Located no closer than ten feet (10') from any undyed diesel fuel pump or device on the same island; or
(C)
For which there is an attendant stationed and in attendance on the pump island.
(2)
The outside diameter for the dispensing nozzle on any such pump or dispensing device shall not be less than one and three-eighths inches (1 3/8").
(b)
A licensed wholesaler may sell dyed diesel fuel using a customer-controlled pump located at a retail station, subject to the requirements of §
67-3-401(i)
, other than the requirement that the customer be a governmental agency.
(c)
All sales of dyed diesel fuel at retail shall be recorded by the seller at or near the time of the sale and the invoice shall contain the date of the purchase and delivery, along with the purchaser's name and address, type of fuel, a notation for dye added, the number of gallons purchased, the amount of state and local tax and the total dollar amount of the sale.
(d)
Notwithstanding any other provision of this chapter, all dyed diesel pumps or devices installed or made operational after January 1, 2001, shall be located no closer than twelve feet (12') from any undyed diesel fuel pump. This requirement does not apply to replacement pumps or devices for those dyed diesel pumps or devices existing as of January 1, 2001, and otherwise compliant with the requirements of this chapter.
Acts 1997, ch. 316, § 1; 2001, ch. 133, § 2; T.C.A., § 67-3-1910.
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 8 - ENFORCEMENT PROVISIONS (§§ 67-3-801 — 67-3-819) › Section 67-3-811 - Notice required with respect to dyed diesel fuel

(a)
A notice stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" shall be provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack, and provided by any vendor of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system.
(b)
The form of notice required under subsection (a) shall be provided at the time of the removal or sale and shall appear on all shipping papers, bills of lading, and invoices accompanying the sale or removal of the dyed diesel fuel.
(c)
The commissioner may assess a civil penalty of one hundred dollars ($100) for each violation, against a person who fails to comply with this section.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1911.
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 8 - ENFORCEMENT PROVISIONS (§§ 67-3-801 — 67-3-819) › Section 67-3-812 - Dyed fuel pump display

(a)
A vendor delivering dyed diesel fuel to consumers through pumps shall be required to prominently display on such pumps the language "Dyed Diesel Fuel - Nontaxable Use Only - Penalty for Taxable Use - Off Highway, Not Legal for Motor Vehicle Use" as presently required by the internal revenue service or environmental protection agency. Such display shall remain a requirement until the general assembly, by statute, changes such requirements, notwithstanding either of such federal agencies altering or removing such requirement from its regulations.
(b)
The commissioner may assess a civil penalty of one hundred dollars ($100) for each month in violation, or portion of a month, against a person who fails to comply with this section.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1912.
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 8 - ENFORCEMENT PROVISIONS (§§ 67-3-801 — 67-3-819) › Section 67-3-813 - Quality assurance

(a)
No person shall sell or purchase any product for use in the fuel supply tank of a motor vehicle for general highway use that does not meet standards as published in the annual American Society for Testing and Materials Book of Standards and its supplements, unless amended or modified by the department.
(b)
All persons in possession of any product in violation of this section shall have the duty to dispose of it in the manner provided by federal and state law.
(c)
The commissioner may assess a civil penalty of ten dollars ($10.00) per gallon, against a person who fails to comply with this section.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1913.
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 8 - ENFORCEMENT PROVISIONS (§§ 67-3-801 — 67-3-819) › Section 67-3-814 - Prohibition on tampering with meters at retail outlets

(a)
A person operating petroleum products dispensing equipment accessible by the general public shall provide metering devices for each dispenser, and shall maintain records sufficient to enable the department to determine the volumes dispensed with reasonable accuracy.
(b)
No person shall exchange, replace, roll back or otherwise tamper with any such metering equipment without following procedures provided by the department for legitimate maintenance, repairs and replacement purposes.
(c)
The department has the authority to seal any dispenser meter or totalizer.
(d)
The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the storage capacity of the facility, without regard to any exemption or dye, or one thousand dollars ($1,000), whichever is greater, against a person who fails to comply with this section.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1914.
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 8 - ENFORCEMENT PROVISIONS (§§ 67-3-801 — 67-3-819) › Section 67-3-815 - Records retention

(a)
All persons subject to this part shall retain records, including, but not limited to, shipping papers, of all petroleum products transactions for a period of three (3) years after December 31 of the year in which the transaction occurred.
(b)
Persons operating terminals, refineries and bulk plants shall retain these records on site for a period of ninety (90) days following the month of the transaction.
(c)
Retail stations shall retain these records on site for a period of thirty (30) days following the month of the transaction.
(d)
The commissioner may revoke the license or licenses of and assess a civil penalty in the amount of five thousand dollars ($5,000) against a person who fails to comply with this section.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1915.
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 8 - ENFORCEMENT PROVISIONS (§§ 67-3-801 — 67-3-819) › Section 67-3-816 - Inspections

(a)
In addition to any general authority to investigate for violations of this chapter, the commissioner and the commissioner's designees are hereby authorized to inspect any motor vehicle to ascertain whether the fuel supply tank contains dyed diesel fuel or diesel fuel contaminated with dye.
(b)
The commissioner may assess a civil penalty of one thousand dollars ($1,000) against a person who refuses to allow the inspection. For subsequent refusals, the penalty shall be multiplied by the total number of separate refusals by that person.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1916.
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 8 - ENFORCEMENT PROVISIONS (§§ 67-3-801 — 67-3-819) › Section 67-3-817 - Invoices

(a)
Each supplier, importer and wholesaler selling petroleum products in this state shall, at or near the time of each sale, make out and deliver to the purchaser, a prenumbered invoice in which the vendor shall enter the name of the vendor, the full name and complete delivery address of the purchaser, the date of delivery, the type of fuel, a notation for dye added, the total dollar amount of the purchase, the amount of state tax, and the number of gallons of product sold.
(b)
The commissioner may assess a civil penalty of five hundred dollars ($500) for each month in violation, or portion of a month, against a person who fails to execute and deliver invoice documents as provided in this section.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1917.
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 8 - ENFORCEMENT PROVISIONS (§§ 67-3-801 — 67-3-819) › Section 67-3-818 - Calibration of storage tanks

(a)
The commissioner may require the person operating a terminal or refinery to furnish, upon request, two (2) sets of calibration tables on any tank within the bulk terminal/transfer system located in this state, into which petroleum products first come to rest after import. The tanks shall be strapped and the calibrations shall be made by a person qualified and licensed to do this work and recognized for this purpose by the United States government.
(b)
The commissioner may request from the operator calibration tables on any tank that the commissioner may wish to be calibrated. The operator shall furnish the two (2) sets of calibration tables within sixty (60) days from the date of the request, calibrated as required in subsection (a).
(c)
It is unlawful for any person to fail to comply with the request of the commissioner to furnish any calibration table as provided for in either subsection (a) or (b) within a period of sixty (60) days from the date of the request.
(d)
The commissioner may assess a civil penalty of five hundred dollars ($500) against any person who violates this section.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1918.
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 8 - ENFORCEMENT PROVISIONS (§§ 67-3-801 — 67-3-819) › Section 67-3-819 - Criminal violations

A person who violates any provision of this chapter with the intent to deprive the state of its lawful revenues, or who aids and abets another to do so, commits a Class E felony.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1919.