{"data":{"id":"us-tn/tenn.-code-ann.-67-3-102","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-3-102","heading":"Purpose of chapter - Construction","body":"It is the intent of the general assembly in enacting this chapter to:\n(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;\n(2) Amend prior Tennessee law to change the point of taxation of diesel fuel; and\n(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).","path":["TN Code","Title 67","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":"efaa641016bf134abf35a0019fb8959f7d1b5f20287da1836a622b517c988c36","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-3-101","next":"us-tn/tenn.-code-ann.-67-3-103"},"notice":"GroundRules: Original legal text. Not legal advice."}