Tennessee § 67-3-1406 Determination of diesel tax payable on dyed diesel - Credit for sales tax paid to another state

Tennessee Statutes

§ 67-3-1406 — Determination of diesel tax payable on dyed diesel - Credit for sales tax paid to another state

Tennessee § 67-3-1406

Title67

This text of Tennessee § 67-3-1406 (Determination of diesel tax payable on dyed diesel - Credit for sales tax paid to another state) 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. § 67-3-1406 (2026).

Text

(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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(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.