Tennessee § 60-3-102 Chapter definitions

Tennessee Statutes

§ 60-3-102 — Chapter definitions

Tennessee § 60-3-102

Title60

This text of Tennessee § 60-3-102 (Chapter definitions) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 60-3-102 (2026).

Text

As used in this chapter, the following words and phrases shall have the meanings ascribed herein unless the context in which used dictates otherwise:

(1)"Commissioner" means the commissioner of revenue, or the commissioner's authorized delegate;

(2)"Department" means the department of revenue;

(3)"Inspector" means an employee of the petroleum tax division of the department who is designated as such; and (4) "Oil or substance" means any oil or substance described in §§ 60-3-103 and 60-3-104 .

Free access — add to your briefcase to read the full text and ask questions with AI

As used in this chapter, the following words and phrases shall have the meanings ascribed herein unless the context in which used dictates otherwise: (1) "Commissioner" means the commissioner of revenue, or the commissioner's authorized delegate; (2) "Department" means the department of revenue; (3) "Inspector" means an employee of the petroleum tax division of the department who is designated as such; and (4) "Oil or substance" means any oil or substance described in §§ 60-3-103 and 60-3-104 .