Tenn. Code § 67-3-1201

Current through Acts 2023-2024, ch. 1069

Section 67-3-1201 - [Effective 1/1/2025] Part definitions

As used in this part, unless the context otherwise requires:

(1) "Alternative fuels tax" means the per gallon tax on liquified gas, compressed natural gas, and hydrogen gas imposed by part 11 of this chapter;

(2) "Diesel tax" means the per gallon tax on motor fuel imposed by part 2 of this chapter;

(3) "Freight motor vehicle" has the same meaning as "qualified motor vehicle" defined in subdivision (8);

(4) "Gasoline tax" means the per gallon tax imposed on gasoline by part 2 of this chapter;

(5) "Highway user fuel tax" means the gasoline tax, diesel tax, and/or alternative fuels tax as defined in this part at the rates set forth and in the amount determined under § 67-3-1204;

(6) "Licensee" means any person who holds an uncancelled license authorized by the international fuel tax agreement and issued by a state of the United States, the District of Columbia, or a province or territory of Canada;

(7) "Permittee" means any person who is the holder of a permit authorized to be issued under § 67-3-1202(a) and (b), and who is subject to the tax imposed by §§ 67-3-1203 and 67-3-1204;

(8) "Qualified motor vehicle" means a motor vehicle used, designed or maintained for transportation of persons or property and:

(A) Having two (2) axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds (26,000 lbs.); or

(B) Having three (3) or more axles regardless of weight; or

(C) Is used in combination, when the weight of such combination exceeds twenty-six thousand pounds (26,000 lbs.) gross vehicle weight; and

(D) "Qualified motor vehicle" does not include recreational vehicles;

(9) "Recreational vehicle" means vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor;

(10) "Revoke" or "revocation" means withdrawal of a permit or license and the privileges related to the permit or license by the jurisdiction issuing the permit or license; and

(11) "Suspend" or "suspension" means temporary removal of privileges granted to the permittee or licensee by the jurisdiction issuing the permit or license.

T.C.A. § 67-3-1201

Amended by 2024 Tenn. Acts, ch. 859,s 4, eff. 1/1/2025.

Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2301.

This section is set out more than once due to postponed, multiple, or conflicting amendments.