Tennessee Statutes
§ 67-3-1103 — Liquified gas - Time of payment of tax
Tennessee·Title 67
(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.
Free access — add to your briefcase to read the full text and ask questions with AI
Tennessee § 67-3-1103 (Liquified gas - Time of payment of tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2203.
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