Tennessee Statutes
§ 67-3-203 — Special privilege tax
Tennessee § 67-3-203
JurisdictionTennessee
Title67
This text of Tennessee § 67-3-203 (Special privilege tax) 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. § 67-3-203 (2026).
Text
Subject to exemptions provided in part 4 of this chapter, in addition to the taxes imposed on motor fuels in §§ 67-3-201 and 67-3-202 , a special privilege tax of one cent (1¢) per gallon is imposed on all petroleum products. The tax imposed by this section shall be collected and paid at those times, in the manner, and by those persons specified in this chapter.
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Related
Illinois Central Railroad v. Tennessee Department of Revenue
969 F. Supp. 2d 892 (M.D. Tennessee, 2013)
Legislative History
Acts 1997, ch. 316, § 1; T.C.A., §67-3-1303.
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 § 67-3-203, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-3-203.