Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-07 - Petroleum Tax Division
Chapter 1320-07-03 - Administration of Taxes on Petroleum Products
Section 1320-07-03-.02 - CARRIERS

(1) A carrier who imports or delivers gasoline in Tennessee must be properly registered and bonded. Said carrier will be provided a class "B" permit in accordance with T.C.A. Section 67-3503.

(2) A carrier who delivers gasoline, distillate, motor vehicle fuel, benzol, kerosene or any other liquid petroleum products or substitutes therefor to any person known by the said carrier not to have a permit to sell, store, use or distribute such products and thereafter fails to notify the department as required by law shall be liable for all privilege taxes, including the special tax, that the consignee would be required to pay in the event collection of this tax liability cannot be effected from the consignee. This liability shall include applicable penalty and interest.