Tenn. Code Ann. § 60-3-112: Storage, unloading, or sale before inspection

(a) If any person, manufacturer or dealer shall store, unload or sell to any person in the state any oil or substance before having the same inspected, as provided in this chapter, the oil or substance stored, unloaded or sold shall be subject to the gasoline tax, which tax shall be collected in the same manner as now provided by law for the collection of the gasoline tax.

(b) Any of the oils or substances found to be rejected may be forfeited and sold, and the proceeds shall go to the common school fund of the state.