67-3-1102. Liquified gas Rate of tax.
(a) A use tax is imposed on liquified gas used for the propulsion of motor vehicles on the public highways of this state at the rate of fourteen cents (14¢) a gallon.
(b) Governmental agencies are exempt from the liquified gas tax imposed by subsection (a).
[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2202.]
67-3-1102. Liquified gas Rate of tax.
(a) A use tax is imposed on liquified gas used for the propulsion of motor vehicles on the public highways of this state at the rate of fourteen cents (14¢) a gallon.
(b) Governmental agencies are exempt from the liquified gas tax imposed by subsection (a).
[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2202.]
67-3-1102. Liquified gas Rate of tax.
(a) A use tax is imposed on liquified gas used for the propulsion of motor vehicles on the public highways of this state at the rate of fourteen cents (14¢) a gallon.
(b) Governmental agencies are exempt from the liquified gas tax imposed by subsection (a).
[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2202.]
