Tennessee Statutes
§ 67-3-102 — Purpose of chapter - Construction
Tennessee·Title 67
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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Legislative History
Acts 1997, ch. 316, § 1; T.C.A., §67-3-1202.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund