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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
§ 67-3-1302. Part Definitions
Universal Citation: TN Code § 67-3-1302 (2020)
As used in this part, unless the context otherwise requires:
- “Authorization” means an uncancelled diesel tax prepaid user authorization issued by the commissioner;
- “J Class” refers to combined farm and limited private trucks, as defined by the department;
- “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
- “Prepaid user” means a person who is the qualified holder of an uncancelled diesel tax prepaid user authorization issued by the commissioner.
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