Tennessee § 67-3-101 - Short title.

§ 67-3-101. Short title.

This chapter shall be known and may be cited as the “Petroleum Products and Alternative Fuels Tax Law.” Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1201 . Compiler's Notes. Former title 67, chapter 3, parts 1-11, §§ 67-3-101 — 67-3-123 , 67-3-201 — 67-3-203 , 67-3-301 — 67-3-314 , 67-3-401 — 67-3-405 , 67-3-501 — 67-3-503 , 67-3-601 — 67-3-618 , 67-3-701 — 67-3-712 , 67-3-801 — 67-3-822 , 67-3-901 — 67-3-911 , 67-3-1001 — 67-3-1013 , 67-3-1101 — 67-3-1116 (Acts 1978, ch. 761, §§ 16-38, 40-114; 1979, ch. 35, § 1; 1979, ch. 277, §§ 1-5; 1980, ch. 528, §§ 1, 2; 1980, ch. 529, §§ 1-3; 1980, ch. 560, § 1; 1980, ch. 734, §§ 1-3; 1980, ch. 786, §§ 6, 9; 1980, ch. 807, § 1; 1980, ch. 816, §§ 1-3; 1981, ch. 37, § 1; 1981, ch. 366, §§ 1-5; 1981, ch. 418, §§ 1-3, 8; 1981, ch. 516, §§ 1-13; 1982, ch. 595, § 1; 1982, ch. 663, §§ 1, 2; 1982, ch. 721, § 1; 1982, ch. 731, §§ 1, 2; 1982, ch. 769, § 2; 1982, ch. 866, §§ 1-13; 1982, ch. 911, §§ 1, 4, 5-10; 1983, ch. 144, §§ 3, 4; 1983, ch. 178, § 1; 1983, ch. 203, §§ 1-19; 1983, ch. 263, §§ 1-5, 7, 8; T.C.A. §§ 67-3301 — 67-3318, 67-3401 — 67-3408, 67-3501 — 3519, 67-3601 — 3604, 67-3611 — 67-3615, 67-3621 — 67-3636, 67-3651, 67-3701 — 67-3718, 67-3801 — 67-3812, 67-6401 — 67-6416, 67-63-101 — 67-63-112 ; Acts 1984, ch. 562, § 1; 1984, ch. 832, § 17, 1984, ch. 955, § 1; 1985, ch. 157, § 2; 1985, ch. 263, §§ 1, 2; 1985, ch. 418, § 3; 1985, ch. 419, §§ 1, 2, 4, 5; 1985, ch. 454, §§ 1-3; 1986, ch. 598, §§ 3-5; 1986, ch. 694, § 1; 1986, ch. 931, §§ 3-21; 1987, ch. 229, § 1; 1987, ch. 350, §§ 1, 2; 1988, ch. 491, § 1; 1988, ch. 526, §§ 22, 24-27; 1988, ch. 643, § 3; 1988, ch. 693, §§ 1-6; 1988, ch. 704, § 1, 1988, ch. 958, § 5; 1989, ch. 46, §§ 1, 2, 6-8; 1989, ch. 241, §§ 1, 3-5; 1989, ch. 281, §§ 1-3; 1989, ch. 591, §§ 1, 6, 113; 1990, ch. 674, § 1; 1990, ch. 715, § 1; 1991, ch. 68, §§ 3, 4; 1991, ch. 370, § 1; 1991, ch. 453, §§ 1, 2; 1992, ch. 567, §§ 1-3; 1993, ch. 142, §§ 6-14; 1993, ch. 396, §§ 1-8; 1993, ch. 476, § 1; 1994, ch. 681, § 1; 1991, ch. 911, §§ 1, 2; 1994, ch. 592, § 1; 1995, ch. 141, §§ 1, 2; 1995, ch. 161, §§ 1, 2; 1995, ch. 245, §§ 3-13; 1995, ch. 521, § 1), concerning the Administration of Taxes on Petroleum Products Law, was repealed and replaced by Acts 1997, ch. 316 § 1, effective January 1, 1998. Former title 67, ch. 3, parts 12-24 were transferred to title 67, chapter 3, parts 1-13 in 2003. See the following parallel reference table for the former and new section locations. Former Section Present Section 67-3-1201 67-3-101 67-3-1202 67-3-102 67-3-1203 67-3-103 67-3-1301 67-3-201 67-3-1302 67-3-203 67-3-1304 67-3-204 67-3-1305 67-3-205 67-3-1306 67-3-206 67-3-1401 67-3-301 67-3-1402 67-3-302 67-3-1403 67-3-303 67-3-1404 67-3-304 67-3-1501 67-3-401 67-3-1502 67-3-402 67-3-1503 67-3-403 67-3-1504 67-3-404 67-3-1505 67-3-405 67-3-1506 67-3-406 67-3-1507 67-3-407 67-3-1508 67-3-408 67-3-1509 67-3-409 67-3-1510 67-3-410 67-3-1511 67-3-411 67-3-1512 67-3-412 67-3-1513 67-3-413 67-3-1514 67-3-414 67-3-1515 67-3-415 67-3-1516 67-3-416 67-3-1517 67-3-417 67-3-1518 67-3-418 67-3-1519 67-3-419 67-3-1520 67-3-420 67-3-1521 67-3-421 67-3-1522 67-3-422 67-3-1601 67-3-501 67-3-1602 67-3-502 67-3-1603 67-3-503 67-3-1604 67-3-504 67-3-1605 67-3-505 67-3-1606 67-3-506 67-3-1607 67-3-507 67-3-1608 67-3-508 67-3-1609 67-3-509 67-3-1610 67-3-510 67-3-1611 67-3-511 67-3-1612 67-3-512 67-3-1613 67-3-513 67-3-1614 67-3-514 67-3-1615 67-3-515 67-3-1701 67-3-601 67-3-1702 67-3-602 67-3-1703 67-3-603 67-3-1704 67-3-604 67-3-1705 67-3-605 67-3-1706 67-3-606 67-3-1707 67-3-607 67-3-1708 67-3-608 67-3-1709 67-3-609 67-3-1710 67-3-610 67-3-1711 67-3-611 67-3-1712 67-3-612 67-3-1713 67-3-613 67-3-1714 67-3-614 67-3-1715 67-3-615 67-3-1716 67-3-616 67-3-1717 67-3-617 67-3-1718 67-3-618 67-3-1719 67-3-619 67-3-1801 67-3-701 67-3-1802 67-3-702 67-3-1803 67-3-703 67-3-1804 67-3-704 67-3-1805 67-3-705 67-3-1806 67-3-706 67-3-1901 67-3-801 67-3-1902 67-3-802 67-3-1903 67-3-803 67-3-1904 67-3-804 67-3-1905 67-3-805 67-3-1906 67-3-806 67-3-1907 67-3-807 67-3-1908 67-3-808 67-3-1909 67-3-809 67-3-1910 67-3-810 67-3-1911 67-3-811 67-3-1912 67-3-812 67-3-1913 67-3-813 67-3-1914 67-3-814 67-3-1915 67-3-815 67-3-1916 67-3-816 67-3-1917 67-3-817 67-3-1918 67-3-818 67-3-1919 67-3-819 67-3-2001 67-3-901 67-3-2002 67-3-902 67-3-2003 67-3-903 67-3-2004 67-3-904 67-3-2005 67-3-905 67-3-2006 67-3-906 67-3-2007 67-3-907 67-3-2008 67-3-908 67-3-2009 67-3-909 67-3-2010 67-3-910 67-3-2011 67-3-911 67-3-2101 67-3-1001 67-3-2102 67-3-1002 67-3-2103 67-3-1003 67-3-2104 67-3-1004 67-3-2105 67-3-1005 67-3-2106 67-3-1006 67-3-2107 67-3-1007 67-3-2108 67-3-1008 67-3-2109 67-3-1009 67-3-2110 67-3-1010 67-3-2111 67-3-1011 67-3-2112 67-3-1012 67-3-2201 67-3-1101 67-3-2202 67-3-1102 67-3-2203 67-3-1103 67-3-2204 67-3-1104 67-3-2205 67-3-1105 67-3-2206 67-3-1106 67-3-2207 67-3-1107 67-3-2208 67-3-1108 67-3-2209 67-3-1109 67-3-2210 67-3-1110 67-3-2211 67-3-1111 67-3-2212 67-3-1112 67-3-2213 67-3-1113 67-3-2214 67-3-1114 67-3-2215 67-3-1115 67-3-2216 67-3-1116 67-3-2217 67-3-1117 67-3-2218 67-3-1118 67-3-2301 67-3-1201 67-3-2302 67-3-1202 67-3-2303 67-3-1203 67-3-2304 67-3-1204 67-3-2305 67-3-1205 67-3-2306 67-3-1206 67-3-2307 67-3-1207 67-3-2308 67-3-1208 67-3-2309 67-3-1209 67-3-2310 67-3-1210 67-3-2401 67-3-1301 67-3-2402 67-3-1302 67-3-2403 67-3-1303 67-3-2404 67-3-1304 67-3-2405 67-3-1305 67-3-2406 67-3-1306 67-3-2407 67-3-1307 67-3-2408 67-3-1308 67-3-2409 67-3-1309 67-3-2410 67-3-1310 Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 80. Law Reviews. Selected Issues in State Business Taxation (Walter Hellerstein), 39 Vand. L. Rev. 1033 (1986). Comparative Legislation. Petroleum products taxes: Ala. Code § 40-17-160 et seq. Ark. Code § 26-55-101 et seq. Ga. O.C.G.A. § 48-9-1 et seq. Ky. Rev. Stat. Ann. § 138.210 et seq. Miss. Code Ann. § 27-55-1 et seq. Mo. Rev. Stat. § 142.009 et seq. N.C. Gen. Stat. § 105-449.60. Va. Code § 58.1-2200 et seq. Collateral References. 71 Am. Jur. 2d State and Local Taxation § 550 et seq. Taxation 371