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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
§ 67-3-815. Records Retention
Universal Citation: TN Code § 67-3-815 (2021)
- All persons subject to this part shall retain records, including, but not limited to, shipping papers, of all petroleum products transactions for a period of three (3) years after December 31 of the year in which the transaction occurred.
- Persons operating terminals, refineries and bulk plants shall retain these records on site for a period of ninety (90) days following the month of the transaction.
- Retail stations shall retain these records on site for a period of thirty (30) days following the month of the transaction.
- The commissioner may revoke the license or licenses of and assess a civil penalty in the amount of five thousand dollars ($5,000) against a person who fails to comply with this section.
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