Unless specifically defined in this part, all terms used in this part have the same meaning as they have elsewhere in this chapter. As used in this part:

(1) “Commercial carrier” means any individual, person, entity, or organization that contracts to transport passengers or goods for a fee;

Terms Used In Tennessee Code 67-3-1403

  • Commercial carrier: means any individual, person, entity, or organization that contracts to transport passengers or goods for a fee. See Tennessee Code 67-3-1403
  • 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
  • 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
(2) “Diesel tax” means the tax imposed by § 67-3-202;
(3) “Dyed diesel” means any diesel fuel that is indelibly dyed in accordance with internal revenue service regulations; and
(4) “Means of transportation” means any vehicle or other device employed by a commercial carrier for the purpose of transporting passengers or goods for a fee, including, but not limited to, motor vehicles, trains, and aircraft; provided, that “means of transportation” does not include any marine vessels, boats, barges, or other craft operated on waterways.
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