As used in this part, unless the context otherwise requires:(1) 'Alternative fuels tax' means the per gallon tax on liquified gas, compressed natural gas, and hydrogen gas imposed by part 11 of this chapter;(2) 'Diesel tax' means the per gallon tax on motor fuel imposed by part 2 of this chapter;(3) 'Freight motor vehicle' has the same meaning as 'qualified motor vehicle' defined in subdivision (8);(4) 'Gasoline tax' means the per gallon tax imposed on gasoline by part 2 of this chapter;(5) 'Highway user fuel tax' means the gasoline tax, diesel tax, and/or alternative fuels tax as defined in this part at the rates set forth and in the amount determined under § 67-3-1204;(6) 'Licensee' means any person who holds an uncancelled license authorized by the international fuel tax agreement and issued by a state of the United States, the District of Columbia, or a province or territory of Canada;(7) 'Permittee' means any person who is the holder of a permit authorized to be issued under § 67-3-1202(a) and (b), and who is subject to the tax imposed by §§ 67-3-1203 and 67-3-1204;(8) 'Qualified motor vehicle' means a motor vehicle used, designed or maintained for transportation of persons 7-3-1202(a) and (b), and who is subject to the tax imposed by §§ 67-3-1203 and 67-3-1204;(8) 'Qualified motor vehicle' means a motor vehicle used, designed or maintained for transportation of persons or property and:(A) Having two (2) axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds (26,000 lbs.); or(B) Having three (3) or more axles regardless of weight; or(C) Is used in combination, when the weight of such combination exceeds twenty-six thousand pounds (26,000 lbs.) gross vehicle weight; and(D) 'Qualified motor vehicle' does not include recreational vehicles;(9) 'Recreational vehicle' means vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor;(10) 'Revoke' or 'revocation' means withdrawal of a permit or license and the privileges related to the permit or license by the jurisdiction issuing the permit or license; and(11) 'Suspend' or 'suspension' means temporary removal of privileges granted to the permittee or licensee by ges related to the permit or license by the jurisdiction issuing the permit or license; and(11) 'Suspend' or 'suspension' means temporary removal of privileges granted to the permittee or licensee by the jurisdiction issuing the permit or license.Amended by 2024 Tenn. Acts, ch. 859,s 4, eff. 1/1/2025. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2301.
Tennessee Legal Code