{"data":{"id":"us-tn/tenn.-code-ann.-67-3-1402","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-3-1402","heading":"Legislative intent","body":"The use of diesel fuel by commercial carriers has significant and unique impacts on the state, and the nature of the transportation industry raises significant challenges in the administration and enforcement of fuel taxes; therefore, this general assembly enacts this part to tax persons engaging in the activity of using diesel fuels to transport passengers or goods for a fee.","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":"23e4bdd65c3981342cbc3c634d662806e65a8f29690807871f4577cd00c70448","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-3-1401","next":"us-tn/tenn.-code-ann.-67-3-1403"},"notice":"GroundRules: Original legal text. Not legal advice."}