Tennessee § 67-3-1113 - Compressed natural gas — Rate of tax.
Full text of Tennessee Tennessee Code Annotated § 67-3-1113 — Compressed natural gas — Rate of tax., with citation guidance and answers to common questions.
§ 67-3-1113. Compressed natural gas — Rate of tax.
A use tax is imposed on compressed natural gas used for the propulsion of motor vehicles on the public highways of this state. For the purpose of determining the tax on compressed natural gas, a gallon equivalent factor of five and sixty-six one-hundredths pounds (5.66 lbs.) per gallon shall be used. The rate of the tax imposed by this section shall be: On or after July 1, 2017, through June 30, 2018, sixteen cents (16¢) per gallon; On or after July 1, 2018, through June 30, 2019, eighteen cents (18¢) per gallon; and On or after July 1, 2019, twenty-one cents (21¢) per gallon. Governmental agencies are exempt from the compressed natural gas tax imposed by subsection (a). Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2213 ; Acts 2017, ch. 181, § 26. Compiler's Notes. Former title 67, ch. 3, parts 12-24 were transferred to title 67, ch. 3, parts 1-13 in 2003. See the parallel reference table for former and new section locations in § 67-3-101 . Acts 2017, ch. 181, § 1 provided that the act, which amended this section, shall be known and may be cited as the “Improving Manufacturing, Public Roads and Opportunities for a Vibrant Economy (IMPROVE) Act” or the “2017 Tax Cut Act.” Amendments. The 2017 amendment, in the present introductory paragraph of (a), deleted “at the rate of thirteen cents (13¢) a gallon” following “public highways of this state” in the first sentence, and added the introductory clause at the end; and added (a)(1)-(3). Effective Dates. Acts 2017, ch. 181, § 38. July 1, 2017.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-3-1113
What does Tennessee Code Annotated § 67-3-1113 cover?
Section 67-3-1113 ("Compressed natural gas — Rate of tax.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-3-1113?
A common citation format is "Tennessee Code Annotated § 67-3-1113" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-3-1113 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
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