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2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 3 - Petroleum Products and Alternative Fuels Tax Law
Part 1 - General Provisions
§ 67-3-102. Purpose of Chapter — Construction
Universal Citation: TN Code § 67-3-102 (2021)
It is the intent of the general assembly in enacting this chapter to:
- Establish an efficient and effective motor fuel tax collection and enforcement system adequate to substantially deter motor fuel tax evasion emanating from sources inside and outside this state;
- Amend prior Tennessee law to change the point of taxation of diesel fuel; and
- Maintain the previously existing system of taxation of petroleum products to the greatest extent possible within the framework of the modifications listed in subdivisions (1) and (2).
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