Special privilege tax
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TN Code › Title 67 › Chapter 3 › Section 67-3-203
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Subject to exemptions provided in part 4 of this chapter, in addition to the taxes imposed on motor fuels in §§ 67-3-201 and 67-3-202 , a special privilege tax of one cent (1¢) per gallon is imposed on all petroleum products. The tax imposed by this section shall be collected and paid at those times, in the manner, and by those persons specified in this chapter. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1303 .
Subject to exemptions provided in part 4 of this chapter, in addition to the taxes imposed on motor fuels in §§ 67-3-201 and 67-3-202 , a special privilege tax of one cent (1¢) per gallon is imposed on all petroleum products. The tax imposed by this section shall be collected and paid at those times, in the manner, and by those persons specified in this chapter.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1303 .
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