Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-07 - Petroleum Tax Division
Chapter 1320-07-01 - Inspection of Volatile Oils
Section 1320-07-01-.01 - QUALITY STANDARDS

Universal Citation: TN Comp Rules and Regs 1320-07-01-.01

Current through September 24, 2024

(1) All volatile substances which are sold, offered for sale, or which are possessed or stored in this state, produced from petroleum, natural gas, oil shales or coal, and which test over 16° gravity on the API scale are subject to inspection and taxation and must meet the minimum specifications listed. Substances capable of burning as a fuel and meeting the testing limits outlined are considered volatile for purpose on inspection and taxation. Excepted are those substances with a kinematic viscosity over 70 centistokes at 122° Fahrenheit and a flash point over 150° Fahrenheit. Propane is also excluded.

(2) All product subject to inspection as herein provided shall be inspected regardless of whether or not they are subject to the tax.

Authority: T.C.A. §§60-415 and 67-101.

Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.