67-3-102 - Purpose of chapter Construction.
67-3-102. Purpose of chapter Construction.
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.]