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Tennessee Code Title 67. Taxes and Licenses § 67-3-1103

Current as of January 02, 2024 | Updated by Findlaw Staff

(a) A person using a liquified gas propelled motor vehicle, including a motor vehicle equipped to use liquified gas interchangeably with another motor fuel, that is required to be licensed in this state for use on the public highways, shall prepay the tax imposed in § 67-3-1102 to the commissioner on an annual basis.

(b) An out-of-state user shall pay the liquified gas tax on delivery of the liquified gas into the fuel supply tank of a motor vehicle.

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Cite this article: FindLaw.com - Tennessee Code Title 67. Taxes and Licenses § 67-3-1103 - last updated January 02, 2024 | https://codes.findlaw.com/tn/title-67-taxes-and-licenses/tn-code-sect-67-3-1103/

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