67-3-1113 - Compressed natural gas Rate of tax. - Tennessee Statutes

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67-3-1113. Compressed natural gas Rate of tax.

(a) A use tax is imposed on compressed natural gas used for the propulsion of motor vehicles on the public highways of this state at the rate of thirteen cents (13¢) a gallon. For the purpose of determining the tax on compressed natural gas, a gallon equivalent factor of five and sixty-six one-hundredths pounds (5.66 lbs.) per gallon shall be used.

(b) Governmental agencies are exempt from the compressed natural gas tax imposed by subsection (a).

[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2213.]

State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-3 > Part-11 > 67-3-1113

67-3-1113. Compressed natural gas Rate of tax.

(a) A use tax is imposed on compressed natural gas used for the propulsion of motor vehicles on the public highways of this state at the rate of thirteen cents (13¢) a gallon. For the purpose of determining the tax on compressed natural gas, a gallon equivalent factor of five and sixty-six one-hundredths pounds (5.66 lbs.) per gallon shall be used.

(b) Governmental agencies are exempt from the compressed natural gas tax imposed by subsection (a).

[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2213.]

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State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-3 > Part-11 > 67-3-1113

67-3-1113. Compressed natural gas Rate of tax.

(a) A use tax is imposed on compressed natural gas used for the propulsion of motor vehicles on the public highways of this state at the rate of thirteen cents (13¢) a gallon. For the purpose of determining the tax on compressed natural gas, a gallon equivalent factor of five and sixty-six one-hundredths pounds (5.66 lbs.) per gallon shall be used.

(b) Governmental agencies are exempt from the compressed natural gas tax imposed by subsection (a).

[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2213.]