Tennessee § 67-6-407 Dealers of aviation fuel - Reports

Tennessee Statutes

§ 67-6-407 — Dealers of aviation fuel - Reports

Tennessee § 67-6-407

Title67

This text of Tennessee § 67-6-407 (Dealers of aviation fuel - Reports) 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. § 67-6-407 (2026).

Text

(a)The commissioner shall require each dealer of aviation fuel to file an additional report stating the total amount in gallons of aviation fuel sold and the dollar amount collected from such sales. The report required by this section shall be filed on a monthly or quarterly basis, as determined by the commissioner in the commissioner's discretion. Such report shall be filed no later than thirty (30) days after the last day of the sales period covered by the report. The report shall be supplemental to any other report required by the department and shall be on a form prescribed by the department.

(b)In addition to any other penalty provided by law, the commissioner is authorized to assess any taxpayer required to file the report described in subsection (a) a civil penalty of five hundred

Free access — add to your briefcase to read the full text and ask questions with AI

(a) The commissioner shall require each dealer of aviation fuel to file an additional report stating the total amount in gallons of aviation fuel sold and the dollar amount collected from such sales. The report required by this section shall be filed on a monthly or quarterly basis, as determined by the commissioner in the commissioner's discretion. Such report shall be filed no later than thirty (30) days after the last day of the sales period covered by the report. The report shall be supplemental to any other report required by the department and shall be on a form prescribed by the department. (b) In addition to any other penalty provided by law, the commissioner is authorized to assess any taxpayer required to file the report described in subsection (a) a civil penalty of five hundred dollars ($500) for failure to file such report. Such penalty shall be subject to waiver under § 67-1-803 .

Legislative History

Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019. Acts 1989, ch. 348, § 1; 2004, ch. 959, § 67; 2005, ch. 311, § 2; 2007 , ch. 602, §§ 52, 156; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2011 , ch. 194, § 1; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.