(a) The commissioner may waive this part for a freight motor vehicle carrying products of the farm during the seasonal harvest seasons to such an extent as is practical in order to encourage the bringing of farm products to Tennessee plants and mills. The commissioner is vested with authority to issue rules for the enforcement of this exception.

(b)

(1) The requirements of this part may be waived with respect to a freight motor vehicle operated over the highways of this state on an occasional or infrequent basis upon the owner or operator obtaining a temporary fuel permit for the vehicle from the department.

(2) The temporary fuel permit may be issued for a period of time not to exceed seven (7) consecutive days and shall be valid only for the particular vehicle for which it has been issued.

(3) The department may furnish temporary fuel permits in bulk for issuance by the department or by private wire services and like companies pursuant to contract.

(4) The fee for any temporary fuel permit shall be thirty dollars ($30.00).

(c)

(1) The requirements of this part shall be waived with respect to a freight motor vehicle operated over the highways of this state on an occasional or infrequent basis for the purpose of transporting horses, cattle, or other livestock, for exhibition or breeding within this state; provided, that the owner or operator obtains a restricted use fuel permit for the vehicle from the department.

(2) Such restricted use fuel permit shall be issued for a period of time of not less than one (1) month nor more than one (1) year, at the discretion of the owner or operator, and shall be valid only for the particular vehicle for which it has been issued and only when such vehicle is transporting horses, cattle, or other livestock, for exhibition or breeding within this state.

(3) The fee for such restricted use fuel permit shall be calculated at the rate of ten dollars ($10.00) for each month, and fraction of a month, during which such permit will remain valid.

(4) The commissioner is vested with authority to promulgate rules for the implementation and enforcement of this exception.