State Codes and Statutes
Statutes > Tennessee > Title-67 > Chapter-3 > Part-11 > 67-3-110367-3-1103. Liquified gas Time of payment of tax.
(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 Tennessee 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.
[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2203.]
