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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 3 - Petroleum Products and Alternative Fuels Tax Law
Part 11 - Alternative Fuels
§ 67-3-1103. Liquified Gas — Time of Payment of Tax
Universal Citation: TN Code § 67-3-1103 (2020)
- A person using a liquified gas propelled motor vehicle, including a motor vehicle equipped to use liquified gas interchangeably with another motor fuel, that is required to be licensed in Tennessee for use on the public highways, shall prepay the tax imposed in § 67-3-1102 to the commissioner on an annual basis.
- An out-of-state user shall pay the liquified gas tax on delivery of the liquified gas into the fuel supply tank of a motor vehicle.
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