An owner of a fleet, having five (5) or more trucks and truck tractors and such units of which are maintained exclusively for rental purposes for a period of less than thirty (30) days, desiring to register in this state a proportional part of such fleet under applicable statutes, shall on or before January 6, preceding the registration period, file application for registration with the Department of Revenue.
Tenn. Comp. R. & Regs. 1320-08-03-.01
Authority: T.C.A §§ 55-2-103 and 64-4-101, Executive Order Number 37 (2000), and Executive Order 36 (2006).