Tennessee § 67-3-1103 Liquified gas - Time of payment of tax

Tennessee Statutes

§ 67-3-1103 — Liquified gas - Time of payment of tax

Tennessee § 67-3-1103

Title67

This text of Tennessee § 67-3-1103 (Liquified gas - Time of payment of tax) 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. § 67-3-1103 (2026).

Text

(a)A person using a liquified gas propelled motor vehicle, including a motor vehicle equipped to use liquified gas interchangeably with another motor fuel, that is required to be licensed in this state for use on the public highways, shall prepay the tax imposed in § 67-3-1102 to the commissioner on an annual basis.

(b)An out-of-state user shall pay the liquified gas tax on delivery of the liquified gas into the fuel supply tank of a motor vehicle.

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(a) A person using a liquified gas propelled motor vehicle, including a motor vehicle equipped to use liquified gas interchangeably with another motor fuel, that is required to be licensed in this state for use on the public highways, shall prepay the tax imposed in § 67-3-1102 to the commissioner on an annual basis. (b) An out-of-state user shall pay the liquified gas tax on delivery of the liquified gas into the fuel supply tank of a motor vehicle.