Purpose of Chapter — Construction

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Petroleum Products and Alternative Fuels Tax Law
  5. General Provisions
  6. Purpose of Chapter — Construction

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It is the intent of the general assembly in enacting this chapter to:

  1. Establish an efficient and effective motor fuel tax collection and enforcement system adequate to substantially deter motor fuel tax evasion emanating from sources inside and outside this state;
  2. Amend prior Tennessee law to change the point of taxation of diesel fuel; and
  3. Maintain the previously existing system of taxation of petroleum products to the greatest extent possible within the framework of the modifications listed in subdivisions (1) and (2).


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