67-3-1102 - Liquified gas Rate of tax. - Tennessee Statutes

67-3-1102. Liquified gas Rate of tax.

(a)  A use tax is imposed on liquified gas used for the propulsion of motor vehicles on the public highways of this state at the rate of fourteen cents (14¢) a gallon.

(b)  Governmental agencies are exempt from the liquified gas tax imposed by subsection (a).

[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2202.]