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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 3 - Petroleum Products and Alternative Fuels Tax Law
Part 13 - Special Provisions Applicable to Limited Users and Prepaid Users
§ 67-3-1301. Purpose of This Part
Universal Citation: TN Code § 67-3-1301 (2020)
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.
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