{"data":{"id":"us-tn/tenn.-code-ann.-67-3-1103","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-3-1103","heading":"Liquified gas - Time of payment of tax","body":"(a) A person using a liquified gas propelled motor vehicle, including a motor vehicle equipped to use liquified gas interchangeably with another motor fuel, that is required to be licensed in this state for use on the public highways, shall prepay the tax imposed in § 67-3-1102 to the commissioner on an annual basis.\n(b) An out-of-state user shall pay the liquified gas tax on delivery of the liquified gas into the fuel supply tank of a motor vehicle.","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":"2556be2713784fd5a012d62fc22c11e48305b68b23bd5acaa12ec616f26dd6e8","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-3-1102","next":"us-tn/tenn.-code-ann.-67-3-1104"},"notice":"GroundRules: Original legal text. Not legal advice."}