Tennessee Code Title 60. Oil and Gas § 60-3-102

(1) “Commissioner” means the commissioner of revenue, or the commissioner's authorized delegate;

(2) “Department” means the department of revenue;

(3) “Inspector” means an employee of the petroleum tax division of the department who is designated as such; and

(4) “Oil or substance” means any oil or substance described in §§ 60-3-103 and 60-3-104.