(a) There is levied on every distributor of automotive oil a two cent (2¢) per quart fee on the sale of automotive oil to fund the used oil collection fund.

Terms Used In Tennessee Code 68-211-1006

  • Automotive oil: means any oil classified for use in an internal combustion engine, crankcase, transmission, gear box or differential for an automobile, bus or truck, lawnmower, or household power equipment. See Tennessee Code 68-211-1002
  • Department: means the department of environment and conservation. See Tennessee Code 68-211-1002
  • Distributor: means any person who engages in the business in this state of refining, manufacturing, producing, or compounding of automotive oil, and selling or storing the same in this state. See Tennessee Code 68-211-1002
  • Fund: means the used oil collection fund created by this part. See Tennessee Code 68-211-1002
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Used oil: means any oil which has been refined from crude or synthetic oil and, as a result of use, becomes unsuitable for its original purpose due to loss of original properties, or presence of impurities, but which may be suitable for further use and may be economically recyclable. See Tennessee Code 68-211-1002
(b) The fee shall apply only to sales of automotive oil, as herein defined, in packaged form. The use of automotive oil by a distributor shall constitute a sale for the purposes of this section unless that use is exempted under other provisions of this part. It is the intention of this part that the fee shall be due only once on any given quantity of automotive oil.
(c) The fee established in this part shall be collected by the department of revenue and deposited to the used oil collection fund. Of the funds received from this fee, for a period of three (3) years starting July 1, 2009, the state shall credit an amount not to exceed four hundred thousand dollars ($400,000) to the general fund annually, if the annual general appropriations act so provides, and the remainder shall be credited to the used oil collection fund. On July 1, 2012, and thereafter, all of the funds received from this fee shall be credited to the used oil collection fund.
(d) The commissioner of revenue is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement, administer and enforce this section and §§ 68-211-1007 – 68-211-1010.
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