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-.07 - LUBRICATING MOTOR OILS

When sold in sealed containers lubricating motor oils will not be considered subject to inspection, or to imposition of either the special tax on petroleum products or the motor vehicle fuel tax regardless of whether said oils meet the minimum standards for inspection consideration as outlined at T.C.A. §67-3204. This exception, however, does not apply to the tax imposed under the Retailers' Sales Tax Act or any other tax to which these products may be subject.

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