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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
§ 67-3-808. No Operation Without a License
Universal Citation: TN Code § 67-3-808 (2021)
- No person shall engage in any business activity in this state as to which a license is required by part 6 of this chapter, unless the person shall have first obtained the license. No person shall export petroleum products from a terminal in this state, unless that person has obtained an exporter's license, a bonded importer's license or a supplier's license, or has paid the applicable Tennessee petroleum products taxes and fees.
- Any carrier delivering petroleum products to any person required by this chapter to have a license to import or sell at wholesale, and known by the carrier not to have a license to import or sell fuel at wholesale, shall immediately notify the department by facsimile of the delivery. A carrier who fails to comply with this subsection (b) is jointly and severally liable to the state for the taxes and fees on the product delivered.
- An end user who exports fuel in a vehicle fuel supply tank incident to interstate transportation shall be exempt from this section.
- The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the product handled, without regard to any exemption or dye, or one thousand dollars ($1,000) per day, whichever is greater, against a person who fails to comply with subsection (a).
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