Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-04 - Miscellaneous Tax Division
Chapter 1320-04-01 - Beer and Alcoholic Beverages of Not More Than Five Percent by Weight and Wholesale Tax Act
Section 1320-04-01-.05 - ISSUANCE OF TRANSPORTATION PERMITS
Tennessee licensees importing beer or other such beverages into this state to their own place of business for distribution by said licensee shall upon payment of annual fee of $5.00 as provided in Section 57-224 of the Tennessee Code Annotated, and after filing separate application for each transporting vehicle, whether owned or leased, be issued a nontransferable transportation permit for each such vehicle, same to expire December 31 of each calendar year. Duplicates of transportation permits may be issued when the original permit is lost or destroyed. Applicant shall make affidavit as to the loss or destruction of the original permit and shall incorporate in his application for the duplicate all information required for the issuance of the original permit. If the original permit is subsequently found, it must be returned to the Department of Revenue.
Authority: T.C.A. §67-101.