Terms Used In Tennessee Code > Title 67 > Chapter 3 > Part 12 - Highway User Fuel Tax

• Alternative fuel: includes all forms of fuel commonly known as butane, propane, or compressed natural gas. See Tennessee Code 67-3-103
• Alternative fuels tax: means the per gallon tax on liquified gas and compressed natural gas imposed by part 11 of this chapter. See Tennessee Code 67-3-1201
• Commissioner: means the commissioner of revenue or the commissioner's designated subordinate official. See Tennessee Code 67-3-103
• Contract: A legal written agreement that becomes binding when signed.
• 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
• Diesel tax: means the per gallon tax on motor fuel imposed by part 2 of this chapter. See Tennessee Code 67-3-1201
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Gasoline: means all products commonly or commercially known or sold as gasoline that are suitable for use as a motor fuel, but does not include any product that is sold as a product other than gasoline and has an ASTM octane number of less than seventy-five (75) as determined by the "motor method". See Tennessee Code 67-3-103
• Gasoline tax: means the per gallon tax imposed on gasoline by part 2 of this chapter. See Tennessee Code 67-3-1201
• Highway: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
• Highway user fuel tax: means the gasoline tax, diesel tax, and/or alternative fuels tax as defined in this part at the rates set forth and in the amount determined under §. See Tennessee Code 67-3-1201
• 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
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Licensee: means any person who holds an uncancelled license authorized by the international fuel tax agreement and issued by a state of the United States, the District of Columbia, or a province or territory of Canada. See Tennessee Code 67-3-1201
• Month: means a calendar month. See Tennessee Code 1-3-105
• Motor fuel: means gasoline, diesel fuel and blended fuel. See Tennessee Code 67-3-103
• Motor vehicle: means a vehicle that is propelled by an internal combustion engine or motor and is designed to permit the vehicle's use on highways. See Tennessee Code 67-3-103
• Permittee: means any person who is the holder of a permit authorized to be issued under §. See Tennessee Code 67-3-1201
• 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
• Property: includes both personal and real property. See Tennessee Code 1-3-105
• Qualified motor vehicle: means a motor vehicle used, designed or maintained for transportation of persons or property and:
  (A) Having two (2) axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds (26,000 lbs. See Tennessee Code 67-3-1201
• Recreational vehicle: means vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. See Tennessee Code 67-3-1201
• Removal: means any physical transfer other than by evaporation, loss, or destruction, of petroleum products from a terminal, manufacturing plant, customs custody, pipeline, marine vessel (e. See Tennessee Code 67-3-103
• State: means the state of Tennessee. See Tennessee Code 67-3-103
• Statute: A law passed by a legislature.
• United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
• Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105