Part Definitions

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Petroleum Products and Alternative Fuels Tax Law
  5. Highway User Fuel Tax
  6. Part Definitions

Checkout our iOS App for a better way to browser and research.

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

  1. “Alternative fuels tax” means the per gallon tax on liquified gas and compressed natural 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:
    1. Having two (2) axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds (26,000 lbs.); or
    2. Having three (3) or more axles regardless of weight; or
    3. Is used in combination, when the weight of such combination exceeds twenty-six thousand pounds (26,000 lbs.) gross vehicle weight; and
    4. “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.


Download our app to see the most-to-date content.