Tennessee Statutes
§ 67-3-1108 — Liquified gas - Liability of dealer for sale to unauthorized users
Tennessee·Title 67
(a)A dealer who makes a sale or delivery of liquified gas into a fuel supply tank of a motor vehicle that does not have a user permit affixed is liable to the state for the tax imposed and shall report and pay the tax in the manner required by this part.
(b)A dealer may make a sale or delivery of liquified gas into a fuel supply tank of a motor vehicle that does not have a user permit affixed if the dealer is shown a copy of the application for a user permit for the motor vehicle made within thirty (30) days of the sale or delivery. However, if the user permit is not granted, the dealer shall be liable to the state for the tax imposed.
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Tennessee § 67-3-1108 (Liquified gas - Liability of dealer for sale to unauthorized users) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2208.
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