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2023 Tennessee Code
Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107)
Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907)
Part 4 - ADMINISTRATIVE PROVISIONS (§§ 67-6-401 — 67-6-411)
Section 67-6-407 - Dealers of aviation fuel - Reports
Universal Citation:
TN Code § 67-6-407 (2023)
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- (a) The commissioner shall require each dealer of aviation fuel to file an additional report stating the total amount in gallons of aviation fuel sold and the dollar amount collected from such sales. The report required by this section shall be filed on a monthly or quarterly basis, as determined by the commissioner in the commissioner's discretion. Such report shall be filed no later than thirty (30) days after the last day of the sales period covered by the report. The report shall be supplemental to any other report required by the department and shall be on a form prescribed by the department.
- (b) In addition to any other penalty provided by law, the commissioner is authorized to assess any taxpayer required to file the report described in subsection (a) a civil penalty of five hundred dollars ($500) for failure to file such report. Such penalty shall be subject to waiver under § 67-1-803.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 1989, ch. 348, § 1; 2004, ch. 959, § 67; 2005, ch. 311, § 2; 2007 , ch. 602, §§ 52, 156; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2011 , ch. 194, § 1; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
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