Statutes > Tennessee Statutes > Title 67 - Taxes And Licenses > Chapter 4 - Privilege and Excise Taxes > Part 23 - Special User Privilege Tax Law [Effective July 1, 2011] > 67-4-2306 - Tax on diesel fuel for trains in interstate commerce. [Effective July 1, 2011.]

67-4-2306 - Tax on diesel fuel for trains in interstate commerce. [Effective July 1, 2011.]

67-4-2306. Tax on diesel fuel for trains in interstate commerce. [Effective July 1, 2011.]

(a)  There is levied a tax of six percent (6%) on the purchase price of diesel fuel sold to or used by a common carrier that is used in the operation of locomotives or railcars for the carriage of persons or property in interstate commerce.

(b)  The tax collected under this section shall be distributed to the transportation equity trust fund.

[Acts 2003, ch. 357, § 75; 2004, ch. 959, § 68; 2005, ch. 311, § 1; T.C.A. § 67–4–2307; Acts 2007, ch. 602, §§ 51, 129; 2009, ch. 530, § 35.]