Tennessee § 67-3-1403 Part definitions

Tennessee Statutes

§ 67-3-1403 — Part definitions

Tennessee § 67-3-1403

Title67

This text of Tennessee § 67-3-1403 (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. § 67-3-1403 (2026).

Text

Unless specifically defined in this part, all terms used in this part have the same meaning as they have elsewhere in this chapter. As used in this part:

(1)"Commercial carrier" means any individual, person, entity, or organization that contracts to transport passengers or goods for a fee;

(2)"Diesel tax" means the tax imposed by § 67-3-202 ;

(3)"Dyed diesel" means any diesel fuel that is indelibly dyed in accordance with internal revenue service regulations; and (4) "Means of transportation" means any vehicle or other device employed by a commercial carrier for the purpose of transporting passengers or goods for a fee, including, but not limited to, motor vehicles, trains, and aircraft; provided, that "means of transportation" does not include any marine vessels, boats, barges, or othe

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Unless specifically defined in this part, all terms used in this part have the same meaning as they have elsewhere in this chapter. As used in this part: (1) "Commercial carrier" means any individual, person, entity, or organization that contracts to transport passengers or goods for a fee; (2) "Diesel tax" means the tax imposed by § 67-3-202 ; (3) "Dyed diesel" means any diesel fuel that is indelibly dyed in accordance with internal revenue service regulations; and (4) "Means of transportation" means any vehicle or other device employed by a commercial carrier for the purpose of transporting passengers or goods for a fee, including, but not limited to, motor vehicles, trains, and aircraft; provided, that "means of transportation" does not include any marine vessels, boats, barges, or other craft operated on waterways.