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2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 3 - Petroleum Products and Alternative Fuels Tax Law
Part 8 - Enforcement Provisions
§ 67-3-801. Destination State Shipping Paper to Be Issued

Universal Citation: TN Code § 67-3-801 (2021)
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  1. A person operating a refinery, terminal or bulk plant facility in this state shall prepare an automated, machine-generated, shipping paper, and provide it to the driver of every transport truck receiving petroleum products into the vehicle storage tank; provided, that where a bulk plant is not equipped to provide a machine-generated paper, it shall manually prepare the shipping paper required by this section. The department may by regulation require shipping papers to meet tamper-resistant standards, and every manually prepared shipping paper shall contain a stamp indicating that the paper was prepared at the facility at which it was issued.

  2. Every shipping paper shall set out on its face:

    1. Identification by address of the terminal or bulk plant from which the petroleum products were removed;

    2. The date the petroleum products were removed;

    3. The type and amount of petroleum products removed, actual gallons and net gallons;

    4. The state of destination as represented to the terminal operator by the transporter, the shipper or the shipper's agent;

    5. A notation:

      1. With respect to diesel fuel acquired under claim of exempt use, indicating the fuel is “DYED DIESEL FUEL, NON-TAXABLE USE ONLY, PENALTY FOR TAXABLE USE” for the load or the appropriate portion of the load; or

      2. With respect to any other taxable petroleum products, indicating: “[supplier name] is responsible for [state name] motor fuel tax,” or any other notation acceptable to the department, that otherwise indicates that the diesel tax imposed by this chapter, or any petroleum products taxes imposed by the destination state other than Tennessee, have been paid to the supplier with respect to the entire load or the appropriate portion of the load; and

    6. Any other information reasonably required by the department for the enforcement of this chapter.

  3. Unless the supplier has first directed the terminal or refinery operator to make the statement on the supplier's behalf, no terminal or refinery operator shall imprint any statement on a shipping paper relating to petroleum products to be delivered to this state, indicating:

    1. Any supplier's liability for payment of the taxes and fees imposed by this chapter; or

    2. The tax-paid or tax-collected status of any petroleum products.

  4. A person operating a terminal or refinery, or operating a bulk plant equipped to provide machine-generated shipping papers, may manually prepare shipping papers as a result of extraordinary, unforeseen circumstances, that temporarily interfere with the operator's ability to issue automated, machine-generated, shipping papers; provided, that such operator shall, prior to manually preparing such papers, provide facsimile notice to the department, and the operator's employees shall add to such manually prepared papers, prior to removal of each affected transport load from the facility, a stamp indicating that the document was prepared at the facility. If the interruption has not been cured within twenty-four (24) hours, additional notice to the department shall be made.

  5. A person operating a refinery, terminal or bulk plant may load petroleum products, a portion of which is destined for sale or use in this state and a portion of which is destined for sale or use in another state or states. However, such split loads shall be documented by the operator by issuing shipping papers designating the state of destination for each portion of the product.

  6. A person operating a refinery, terminal or bulk plant shall post a conspicuous notice located near the point of receipt of shipping papers by transport truck operators, which notice shall describe in clear and concise terms the duties of the transport operator and retail dealer under §§ 67-3-802 — 67-3-805; provided, that the department may by rule or notice establish the language, type, style and format of the notice.

  7. The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the product, without regard to any exemption or dye, or one thousand dollars ($1,000), whichever is greater, for each violation, against a person who fails to comply with this section.
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