Tennessee Statutes
§ 67-3-1402 — Legislative intent
Tennessee § 67-3-1402
JurisdictionTennessee
Title67
This text of Tennessee § 67-3-1402 (Legislative intent) 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. § 67-3-1402 (2026).
Text
The use of diesel fuel by commercial carriers has significant and unique impacts on the state, and the nature of the transportation industry raises significant challenges in the administration and enforcement of fuel taxes; therefore, this general assembly enacts this part to tax persons engaging in the activity of using diesel fuels to transport passengers or goods for a fee.
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Related
Union Pacific Railroad Co. v. Tenn. Dep't of Revenue
800 F.3d 262 (Sixth Circuit, 2015)
Legislative History
Added by 2014 Tenn. Acts, ch. 908,s 5, eff. 7/1/2014.
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 § 67-3-1402, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-3-1402.