PocketLaw | Tennessee Code | Aviation Fuel [Effective on July 1,

Aviation Fuel [Effective on July 1, 2021.]

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Section
67-4-2701

Privilege Tax on Gross Charge for Aviation Fuel — “Gross Charge” Defined. [Effective on July 1, 2021.]

Section
67-4-2702

Collection — Notice to Customer Regarding Payment of Tax — Payment by Purchaser — Transactional Tax. [Effective on July 1, 2021.]

Section
67-4-2703

Payment of Tax. [Effective on July 1, 2021.]

Section
67-4-2704

Administration and Enforcement — Rules and Regulations — Examination of Books and Records. [Effective on July 1, 2021.]

Section
67-4-2705

Determination of Tax Liability — Assessments. [Effective on July 1, 2021.]

Section
67-4-2706

Duty to Keep and Preserve Records. [Effective on July 1, 2021.]

Section
67-4-2707

Deposits to Transportation Equity Fund. [Effective on July 1, 2021.]

Section
67-4-2708

Exemption for Aviation Fuel Sold for Resale — Proof. [Effective on July 1, 2021.]

Section
67-4-2709

Additional Exemptions. [Effective on July 1, 2021.]

Section
67-4-2710

Exemption for Products Sold to or Used by Commercial Air Carriers for International Flights. [Effective on July 1, 2021.]

Section
67-4-2711

Liability of Commercial Air Carrier for Tax — “Commercial Air Carrier” Defined. [Effective on July 1, 2021.]

Section
67-4-2712

Taxes Collected in Another State. [Effective on July 1, 2021.]