(a) A person operating petroleum products dispensing equipment accessible by the general public shall provide metering devices for each dispenser, and shall maintain records sufficient to enable the department to determine the volumes dispensed with reasonable accuracy.

Terms Used In Tennessee Code 67-3-814

  • 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
  • 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
  • Petroleum products: means all benzol, gasoline, burning oil, distillate, fuel oil, gas oil, kerosene, naphtha, or any other volatile substance, excluding propane, reflecting a gravity of sixteen degrees (16°. See Tennessee Code 67-3-103
(b) No person shall exchange, replace, roll back or otherwise tamper with any such metering equipment without following procedures provided by the department for legitimate maintenance, repairs and replacement purposes.
(c) The department has the authority to seal any dispenser meter or totalizer.
(d) The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the storage capacity of the facility, without regard to any exemption or dye, or one thousand dollars ($1,000), whichever is greater, against a person who fails to comply with this section.
  Previous section
Next section  
 Part 8 Contents