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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 3 - Petroleum Products and Alternative Fuels Tax Law
Part 9 - General Administrative Provisions
§ 67-3-907. Environmental Assurance Fee — Disposition of Fee Proceeds
Universal Citation: TN Code § 67-3-907 (2020)
- The environmental assurance fee levied and collected pursuant to §§ 67-3-204 and 68-215-110 shall be collected by the department as provided in this chapter, except that the fees collected shall be for the underground storage tanks and solid waste disposal control board, as provided in title 68, chapter 215.
- Any conflicts in the statutes as to the collection of the environmental assurance fee levied in title 68, chapter 215, shall be resolved in favor of this chapter, so as to avoid inconsistency and duplication in the administration of the various statutes which govern the environmental assurance fee.
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