State Codes and Statutes

60-3-102. Chapter definitions.

As used in this chapter, the following words and phrases shall have the meanings ascribed herein unless the context in which used dictates otherwise:

(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.

[Acts 1978, ch. 761, § 2; T.C.A., § 67-3202.]

60-3-102. Chapter definitions.

As used in this chapter, the following words and phrases shall have the meanings ascribed herein unless the context in which used dictates otherwise:

(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.

[Acts 1978, ch. 761, § 2; T.C.A., § 67-3202.]

60-3-102. Chapter definitions.

As used in this chapter, the following words and phrases shall have the meanings ascribed herein unless the context in which used dictates otherwise:

(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.

[Acts 1978, ch. 761, § 2; T.C.A., § 67-3202.]

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