Chapter Definitions

  1. Law
  2. Tennessee Code
  3. Oil and Gas
  4. Inspection of Volatile Oils
  5. Chapter Definitions

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As used in this chapter, the following words and phrases shall have the meanings ascribed herein unless the context in which used dictates otherwise:

  1. “Commissioner” means the commissioner of revenue, or the commissioner's authorized delegate;
  2. “Department” means the department of revenue;
  3. “Inspector” means an employee of the petroleum tax division of the department who is designated as such; and
  4. “Oil or substance” means any oil or substance described in §§ 60-3-103 and 60-3-104.


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