Tenn. Code § 67-3-1402
Current through Acts 2023-2024, ch. 1069
The use of diesel fuel by commercial carriers has significant and unique impacts on the state, and the nature of the transportation industry raises significant challenges in the administration and enforcement of fuel taxes; therefore, this general assembly enacts this part to tax persons engaging in the activity of using diesel fuels to transport passengers or goods for a fee.
T.C.A. § 67-3-1402