(a) A dealer shall keep for four (4) years, open to inspection at all times by the department and the attorney general and reporter, a complete record of all liquified gas received or purchased, sold, or delivered.

Terms Used In Tennessee Code 67-3-1109

  • Commercial purposes: means use in a trade or business. See Tennessee Code 67-3-1101
  • 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
  • Department: means the department of revenue. See Tennessee Code 67-3-103
  • Liquified gas: means all combustible gases that exist in the gaseous state at sixty degrees Fahrenheit (60°. See Tennessee Code 67-3-1101
  • Motor vehicle: means a self-propelled vehicle licensed for highway use. See Tennessee Code 67-3-1101
  • Person: means a natural person, partnership, firm, association, corporation, limited liability company, court appointed representative, state, political subdivision or any other entity, group, or syndicate. See Tennessee Code 67-3-103
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • State: means the state of Tennessee. See Tennessee Code 67-3-103
  • 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
(b) A user dealer operating a vehicle used for commercial purposes shall keep for four (4) years, open to inspection at all times by the commissioner and the attorney general and reporter, a record of:

(1) The total miles traveled in all states by all the user’s motor vehicles traveling into or from Tennessee and the total quantity of liquified gas used in the motor vehicles; and
(2) The total miles traveled in Tennessee and the total quantity of liquified gas delivered into the fuel supply tanks of motor vehicles.
(c) Each sale or delivery of liquified gas into the fuel supply tanks of a motor vehicle shall be evidenced by an invoice. The prenumbered invoice must be printed and contain:

(1) The preprinted or stamped name and address of the dealer;
(2) The date;
(3) The number of gallons delivered;
(4) The name and address of the person taking delivery;
(5) The number of the user permit or if the vehicle does not have a permit, the state of registration and the license number; and
(6) The amount of tax paid or accounted for stated separately from the selling price.
(d) A user required to report ending odometer readings may deduct the miles traveled outside Tennessee from the total miles traveled.
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