Terms Used In Tennessee Code > Title 67 > Chapter 3 > Part 14 - Transportation Fuel Equity Act

• 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
• 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
• 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
• 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
• Month: means a calendar month. See Tennessee Code 1-3-105
• 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
• State: means the state of Tennessee. See Tennessee Code 67-3-103