Tennessee Statutes
§ 67-3-1302 — Part definitions
Tennessee § 67-3-1302
JurisdictionTennessee
Title67
This text of Tennessee § 67-3-1302 (Part definitions) 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. § 67-3-1302 (2026).
Text
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 fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-3-1302, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-3-1302.