67-3-1302 - Part definitions.
67-3-1302. Part definitions.
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.]