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U.S. State Codes
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Tennessee
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Title 67 - Taxes and Licenses
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Chapter 4 - Privilege and E...
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Part 27 - Aviation Fuel [Effective on July 1, 2...
Part 27 - Aviation Fuel [Effective on July 1, 2021.]
§ 67-4-2701. Privilege tax on gross charge for aviation fuel -- “Gross charge” defined. [Effective on July 1, 2021.]
§ 67-4-2702. Collection -- Notice to customer regarding payment of tax -- Payment by purchaser -- Transactional tax. [Effective on July 1, 2021.]
§ 67-4-2703. Payment of tax. [Effective on July 1, 2021.]
§ 67-4-2704. Administration and enforcement -- Rules and regulations -- Examination of books and records. [Effective on July 1, 2021.]
§ 67-4-2705. Determination of tax liability -- Assessments. [Effective on July 1, 2021.]
§ 67-4-2706. Duty to keep and preserve records. [Effective on July 1, 2021.]
§ 67-4-2707. Deposits to transportation equity fund. [Effective on July 1, 2021.]
§ 67-4-2708. Exemption for aviation fuel sold for resale -- Proof. [Effective on July 1, 2021.]
§ 67-4-2709. Additional exemptions. [Effective on July 1, 2021.]
§ 67-4-2710. Exemption for products sold to or used by commercial air carriers for international flights. [Effective on July 1, 2021.]
§ 67-4-2711. Liability of commercial air carrier for tax -- “Commercial air carrier” defined. [Effective on July 1, 2021.]
§ 67-4-2712. Taxes collected in another state. [Effective on July 1, 2021.]