(a) The amount of diesel tax payable to this state on dyed diesel pursuant to this part is determined by multiplying the rate of the diesel tax by the number of gallons of dyed diesel used in this state by the commercial carrier to produce power for a means of transportation.

Terms Used In Tennessee Code 67-3-1406

  • 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 tax: means the tax imposed by §. See Tennessee Code 67-3-1403
  • Dyed diesel: means any diesel fuel that is indelibly dyed in accordance with internal revenue service regulations. 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
  • State: means the state of Tennessee. See Tennessee Code 67-3-103
(b) There shall be allowed a credit against the amount determined under subsection (a) equal to the amount, if any, of sales tax properly paid to another state upon the dyed diesel used in this state by the commercial carrier to produce power for a means of transportation.
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