{"data":{"id":"us-tn/tenn.-code-ann.-60-3-102","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 60-3-102","heading":"Chapter definitions","body":"As used in this chapter, the following words and phrases shall have the meanings ascribed herein unless the context in which used dictates otherwise:\n(1) \"Commissioner\" means the commissioner of revenue, or the commissioner's authorized delegate;\n(2) \"Department\" means the department of revenue;\n(3) \"Inspector\" means an employee of the petroleum tax division of the department who is designated as such; and\n(4) \"Oil or substance\" means any oil or substance described in §§ 60-3-103 and 60-3-104 .","path":["TN Code","Title 60","Chapter 3"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"340004e5de392defb189aeb98ec9883c2356180dc6ed564d8922cef10fe2b446","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-60-3-101","next":"us-tn/tenn.-code-ann.-60-3-103"},"notice":"GroundRules: Original legal text. Not legal advice."}