Tennessee § 67-3-1405 - Reporting of dyed diesel usage — Due date for tax payment.
Full text of Tennessee Tennessee Code Annotated § 67-3-1405 — Reporting of dyed diesel usage — Due date for tax payment., with citation guidance and answers to common questions.
§ 67-3-1405. Reporting of dyed diesel usage — Due date for tax payment.
Each commercial carrier who uses dyed diesel to produce power for a means of transportation within this state shall be subject to the tax imposed by § 67-3-202 on all such fuel so used within this state and shall register with the department and file reports on forms prescribed by the department showing the total number of gallons of dyed diesel used within this state and any other information as may be reasonably required by the commissioner. Each report shall be filed on the twentieth day of the month following the close of each calendar quarter and shall include all activities occurring during such quarter. The full amount of the diesel tax imposed by this state on dyed diesel shall be paid at the same time that the commercial carrier transmits the report and no later than the quarterly due date set forth in subsection (a). Acts 2014, ch. 908, § 8. Effective Dates. Acts 2014, ch. 908, § 18. July 1, 2014.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-3-1405
What does Tennessee Code Annotated § 67-3-1405 cover?
Section 67-3-1405 ("Reporting of dyed diesel usage — Due date for tax payment.") 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 § 67-3-1405?
A common citation format is "Tennessee Code Annotated § 67-3-1405" (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 § 67-3-1405 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
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.