2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 6 - Sales and Use Taxes
Part 4 - Administrative Provisions
§ 67-6-407. Dealers of aviation fuel -- Reports. [Effective on July 1, 2019. See the version effective until July 1, 2019.]

Universal Citation: TN Code § 67-6-407 (2017)
  • (a) The commissioner has the authority to require any person who pays the tax imposed by this chapter or by chapter 4, part 23 or 24 of this title, if the tax is to be allocated to the transportation equity trust fund pursuant to § 67-6-103, to file a quarterly report not later than thirty (30) days after the last day of the preceding calendar quarter. The report shall be executed under penalty of perjury, stating the total amount in gallons of fuel subject to the tax, the dollar amount of tax paid on the sales or uses, and any other information as may be required by the commissioner on forms prescribed by the department. The report required in this subsection (a) shall be supplemental to any other required by the commissioner or the department. A failure to file the report shall result in a civil penalty to be determined by the commissioner pursuant to the authority contained in § 67-6-402.
  • (b) The commissioner may furnish the reports authorized by this section, or the tax information contained in the reports, to the department of transportation solely for the purpose of administering the transportation equity trust fund. Any information released to the department of transportation pursuant to this subsection (b) shall be subject to chapter 1, part 17 of this title, including the criminal penalties contained in chapter 1, part 17 of this title.
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