Tennessee Statutes
§ 67-3-1302 — Part definitions
Tennessee·Title 67
As used in this part, unless the context otherwise requires:
(1)"Authorization" means an uncancelled diesel tax prepaid user authorization issued by the commissioner;
(2)"J Class" refers to combined farm and limited private trucks, as defined by the department;
(3)"Limited user" means a person who consumes diesel fuel within this state for both licensed motor vehicles and other purposes, and who is the qualified holder of an uncancelled limited user permit issued by the commissioner; and (4) "Prepaid user" means a person who is the qualified holder of an uncancelled diesel tax prepaid user authorization issued by the commissioner.
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Legislative History
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2402.
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