(a) A dealer permit is permanent and valid as long as the permittee furnishes timely reports and remits the taxes when due, or until surrendered by the holder or cancelled by the commissioner.

Terms Used In Tennessee Code 67-3-1107

  • Commissioner: means the commissioner of revenue or the commissioner's designated subordinate official. See Tennessee Code 67-3-103
  • Dealer: means an entity or person who:
    (A) Is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply tanks of motor vehicles. See Tennessee Code 67-3-1101
  • Motor vehicle: means a self-propelled vehicle licensed for highway use. See Tennessee Code 67-3-1101
  • User: means a person who operates a motor vehicle in this state that is propelled by liquified gas or compressed natural gas. See Tennessee Code 67-3-1101
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
(b) A user permit shall be issued annually and is valid from the date of issuance through June 30 of each year, unless a motor vehicle for which the tax is prepaid is sold or no longer used on the public highways. Application must be made each year for a current user permit.
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