Section 60-3-102 - Chapter definitions

As used in this chapter, the following words and phrases shall have the meanings ascribed herein unless the context in which used dictates otherwise:(1) 'Commissioner' means the commissioner of revenue, or the commissioner's authorized delegate;(2) 'Department' means the department of revenue;(3) 'Inspector' means an employee of the petroleum tax division of the department who is designated as such; and(4) 'Oil or substance' means any oil or substance described in §§ 60-3-103 and 60-3-104.Acts 1978, ch. 761, § 2; T.C.A., § 67-3202.