As used in this part, unless the context otherwise requires:(1) 'Authorization' means an uncancelled diesel tax prepaid user authorization issued by the commissioner;(2) 'J Class' refers to combined farm and limited private trucks, as defined by the department;(3) 'Limited user' means a person who consumes diesel fuel within this state for both licensed motor vehicles and other purposes, and who is the qualified holder of an uncancelled limited user permit issued by the commissioner; and(4) 'Prepaid user' means a person who is the qualified holder of an uncancelled diesel tax prepaid user authorization issued by the commissioner. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2402.
Tennessee Legal Code