Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-07 - Petroleum Tax Division
Chapter 1320-07-07 - Production of Fuel Alcohol
Section 1320-07-07-.01 - LICENSING REQUIREMENTS FOR PRODUCTION OF FUEL ALCOHOL

(1) The term "fuel alcohol" is defined by T.C.A. § 67-3-602(5). Prior to the production of fuel alcohol in this state and for each calendar year thereafter, every Tennessee producer of fuel alcohol shall apply for licensing pursuant to T.C.A. § 60-4-101. Licenses shall be issued for each calendar year or portion thereof for which fuel alcohol is to be produced upon payment of the statutory fee, based upon the producer's estimate of production for the year. On or before January 15, all producers shall have applied for a renewal of the license previously issued upon forms prescribed by the Commissioner of Revenue and shall indicate on that renewal application the total production of fuel alcohol for the previous year. In the event total production for the calendar year exceeds that upon which the producer has previously paid his license fee, any additional fee due plus penalty and interest provided by law shall be remitted with the report.

(2) Producers of less than one thousand (1,000) gallons of fuel alcohol shall not be required to pay a fee. However, such producers shall be required to register with the Department of Revenue prior to entering into production, and shall complete the reports required of other producers as provided in subsection (1) of this rule.