67-3-1201 - Part definitions.
67-3-1201. Part definitions.
As used in this part, unless the context otherwise requires:
(1) Alternative fuels tax means the per gallon tax on liquified gas and compressed natural 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 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 the jurisdiction issuing the permit or license.
[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2301.]