It is the intent of the general assembly in enacting this chapter to:(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;(2) Amend prior Tennessee law to change the point of taxation of diesel fuel; and(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). Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1202.
Tennessee Legal Code