Tennessee Code 67-3-1404 – All diesel fuel subject to diesel tax
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Terms Used In Tennessee Code 67-3-1404
- 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
- Diesel tax: means the tax imposed by §. See Tennessee Code 67-3-1403
- In this state: means the area inside the boundaries of Tennessee, but does not include the midstream of waterways that border the state. See Tennessee Code 67-3-103
- 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. See Tennessee Code 67-3-1403
All diesel fuel, whether undyed or dyed, that is used in this state by a commercial carrier to produce power for a means of transportation is subject to the diesel tax. This section prevails over any other provision of this chapter.