There is a newer version
of
this Section
2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 3 - Petroleum Products and Alternative Fuels Tax Law
Part 14 - Transportation Fuel Equity Act
§ 67-3-1403. Part Definitions
Universal Citation: TN Code § 67-3-1403 (2020)
Unless specifically defined in this part, all terms used in this part have the same meaning as they have elsewhere in this chapter. As used in this part:
- “Commercial carrier” means any individual, person, entity, or organization that contracts to transport passengers or goods for a fee;
- “Diesel tax” means the tax imposed by § 67-3-202;
- “Dyed diesel” means any diesel fuel that is indelibly dyed in accordance with internal revenue service regulations; and
- “Means of transportation” means any vehicle or other device employed by a commercial carrier for the purpose of transporting passengers or goods for a fee, including, but not limited to, motor vehicles, trains, and aircraft; provided, that “means of transportation” does not include any marine vessels, boats, barges, or other craft operated on waterways.
Disclaimer: These codes may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
