Tenn. Code Ann. § 67-3-102: Purpose of chapter - Construction

It is the intent of the general assembly in enacting this chapter to:

(1) Establish an efficient and effective motor fuel tax collection and enforcement system adequate to substantially deter motor fuel tax evasion emanating from sources inside and outside this state;

(2) Amend prior Tennessee law to change the point of taxation of diesel fuel; and

(3) Maintain the previously existing system of taxation of petroleum products to the greatest extent possible within the framework of the modifications listed in subdivisions (1) and (2).