Tennessee § 67-3-102 Purpose of chapter - Construction

Tennessee Statutes

§ 67-3-102 — Purpose of chapter - Construction

Tennessee § 67-3-102

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This text of Tennessee § 67-3-102 (Purpose of chapter - Construction) 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. § 67-3-102 (2026).

Text

It is the intent of the general assembly in enacting this chapter to:

(1)Establish an efficient and effective motor fuel tax collection and enforcement system adequate to substantially deter motor fuel tax evasion emanating from sources inside and outside this state;

(2)Amend prior Tennessee law to change the point of taxation of diesel fuel; and (3) Maintain the previously existing system of taxation of petroleum products to the greatest extent possible within the framework of the modifications listed in subdivisions (1) and (2).

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It is the intent of the general assembly in enacting this chapter to: (1) Establish an efficient and effective motor fuel tax collection and enforcement system adequate to substantially deter motor fuel tax evasion emanating from sources inside and outside this state; (2) Amend prior Tennessee law to change the point of taxation of diesel fuel; and (3) Maintain the previously existing system of taxation of petroleum products to the greatest extent possible within the framework of the modifications listed in subdivisions (1) and (2).