Unless specifically defined in this part, all terms used in this part have the same meaning as they have elsewhere in this chapter. As used in this part:(1) 'Commercial carrier' means any individual, person, entity, or organization that contracts to transport passengers or goods for a fee;(2) 'Diesel tax' means the tax imposed by § 67-3-202;(3) 'Dyed diesel' means any diesel fuel that is indelibly dyed in accordance with internal revenue service regulations; and(4) 'Means of transportation' means any vehicle or other device employed by a commercial carrier for the purpose of transporting passengers or goods for a fee, including, but not limited to, motor vehicles, trains, and aircraft; provided, that 'means of transportation' does not include any marine vessels, boats, barges, or other craft operated on waterways.Added by 2014 Tenn. Acts, ch. 908,s 6, eff. 7/1/2014.
Tennessee Legal Code