As used in this part, unless the context otherwise requires:

(1) “Authorization” means an uncancelled diesel tax prepaid user authorization issued by the commissioner;

Terms Used In Tennessee Code 67-3-1302

  • Authorization: means an uncancelled diesel tax prepaid user authorization issued by the commissioner. See Tennessee Code 67-3-1302
  • Commissioner: means the commissioner of revenue or the commissioner's designated subordinate official. See Tennessee Code 67-3-103
  • Department: means the department of revenue. See Tennessee Code 67-3-103
  • Diesel fuel: means any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. See Tennessee Code 67-3-103
  • Limited user: means a person who consumes diesel fuel within this state for both licensed motor vehicles and other purposes, and who is the qualified holder of an uncancelled limited user permit issued by the commissioner. See Tennessee Code 67-3-1302
  • 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
  • Prepaid user: means a person who is the qualified holder of an uncancelled diesel tax prepaid user authorization issued by the commissioner. See Tennessee Code 67-3-1302
  • State: means the state of Tennessee. See Tennessee Code 67-3-103
(2) “J Class” refers to combined farm and limited private trucks, as defined by the department;
(3) “Limited user” means a person who consumes diesel fuel within this state for both licensed motor vehicles and other purposes, and who is the qualified holder of an uncancelled limited user permit issued by the commissioner; and
(4) “Prepaid user” means a person who is the qualified holder of an uncancelled diesel tax prepaid user authorization issued by the commissioner.
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