Section 60-3-104 - Oils and substances subject to inspection(a) All ethanol, methanol, benzol, gasoline, burning oil, distillate, fuel oil, gas oil, kerosene, naphtha, or any other volatile substances, reflecting a gravity of sixteen degrees (16°) or above on the American Petroleum Institute scale, with the exception of those substances with a kinematic viscosity greater than seventy (70) centistokes at one hundred twenty-two degrees Fahrenheit (122° F) and a flash point greater than one hundred fifty degrees Fahrenheit (150° F), produced from petroleum, natural gas, oil shales or coal, by whatever trade name known, or substitutes therefor, or any other petroleum substances used as a substitute for or in the place of any of the substances herein enumerated sold or used or stored in this state, separately or in combination for any purpose whatever, by any user or storer, whether manufactured in this state or not, shall be subject to inspection under the general supervision of the commissioner before being sold or offered for sale or used or stored in this state.(b) Oils and substances subject to inspection as provided in subsection (a) may be inspected in transit while in the hands of the carrier, forwarding agent, or warehouseman. It is unlawful for any carrier, forwarding agent or warehouseman to unload or store any of the oils or substances before having the same inspected as provided in this section.Acts 1978, ch. 761, § 4; 1980, ch. 786, § 5; T.C.A., § 67-3204.