(a) “Qualified natural gas dispenser” means a dispenser that measures the amount dispensed by means of a National Type Evaluation Program (NTEP) certified fuel meter.

Terms Used In Tennessee Code 67-3-1120

  • Agriculture: means :
    (i) The land, buildings and machinery used in the commercial production of farm products and nursery stock. See Tennessee Code 1-3-105
  • 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
  • Month: means a calendar month. See Tennessee Code 1-3-105
  • 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 natural gas dealer permit authorizes a dealer to collect and remit taxes on compressed natural gas delivered into the fuel supply tanks of motor vehicles by means of a qualified natural gas dispenser with meter capability. When compressed natural gas is delivered by a dealer to a customer’s vehicle by means of a qualified natural gas dispenser, user permits under this part are not required.
(c) Dealers shall be legally responsible for collecting the tax imposed by § 67-3-1113 at the time of delivery to a vehicle.
(d) For the purpose of reporting the amount of tax imposed by § 67-3-1113 on metered compressed natural gas, each dealer shall file with the commissioner, on a form prescribed by the commissioner, a monthly report on or before the twenty-fifth day of the month following the month of activity, whether or not fuel is used or sold, and remit the tax due and collected. The report shall be executed under a declaration of penalty of perjury and shall state the total amount of compressed natural gas dispensed by the permittee within the state.
(e) 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 metered compressed natural gas received and used or sold.
(f) Meters and qualified natural gas dispensers are subject to inspection and verification by the department of agriculture‘s weights and measures in accordance with title 47, chapter 26, part 9 and such part’s enforcement provisions.
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