Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-07 - Petroleum Tax Division
Chapter 1320-07-02 - Gasoline Tax
Section 1320-07-02-.01 - PERMIT REQUIRED

(1) All gasoline permits previously issued by the department under authority of any law other than Chapter 761 of the Public Acts of 1978 are void. All dealers, distributors, jobbers or other persons engaged in distributing or storing gasoline or distillate are required to secure either a class "A" or "B" permit pursuant to T.C.A. Section 67-3503.

(2) All gasoline permits are non-transferable and shall be returned to the department for cancellation whenever the person, in whose name the permit was issued, ceases to engage in the business of distributing or storing gasoline or distillate in the State of Tennessee.