§ 60-3-112. Storage, Unloading, or Sale Before Inspection
If any person, manufacturer or dealer shall store, unload or sell to any person in the state any oil or substance before having the same inspected, as provided in this chapter, the oil or substance stored, unloaded or sold shall be subject to the gasoline tax, which tax shall be collected in the same manner […]
§ 60-3-101. Short Title
This chapter may be cited and referred to as the “Inspection of Volatile Oils Law.”
§ 60-3-102. Chapter Definitions
As used in this chapter, the following words and phrases shall have the meanings ascribed herein unless the context in which used dictates otherwise: “Commissioner” means the commissioner of revenue, or the commissioner’s authorized delegate; “Department” means the department of revenue; “Inspector” means an employee of the petroleum tax division of the department who is […]
§ 60-3-103. Minimum Standards — Penalty for Violation
It is unlawful for any person to sell or offer for sale, or to bring to rest in Tennessee for consumption, storage, sale or use, any ethanol, methanol, benzol, gasoline, burning oil, distillate, fuel oil, gas oil, kerosene, naphtha, or substitutes for any of these by whatever trade name known, reflecting a gravity of sixteen […]
§ 60-3-104. Oils and Substances Subject to Inspection
All ethanol, methanol, benzol, gasoline, burning oil, distillate, fuel oil, gas oil, kerosene, naphtha, or any other volatile substances, reflecting a gravity of sixteen degrees (16°) or above on the American Petroleum Institute scale, with the exception of those substances with a kinematic viscosity greater than seventy (70) centistokes at one hundred twenty-two degrees Fahrenheit […]