Tennessee Statutes
§ 67-3-1406 — Determination of diesel tax payable on dyed diesel - Credit for sales tax paid to another state
Tennessee·Title 67
(a)The amount of diesel tax payable to this state on dyed diesel pursuant to this part is determined by multiplying the rate of the diesel tax by the number of gallons of dyed diesel used in this state by the commercial carrier to produce power for a means of transportation.
(b)There shall be allowed a credit against the amount determined under subsection (a) equal to the amount, if any, of sales tax properly paid to another state upon the dyed diesel used in this state by the commercial carrier to produce power for a means of transportation.
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Tennessee § 67-3-1406 (Determination of diesel tax payable on dyed diesel - Credit for sales tax paid to another state) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by 2014 Tenn. Acts, ch. 908,s 9, 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 fund