67-6-407 - Dealers of aviation fuel Reports. [Amended effective July 1, 2011. See the Compiler's Notes.] - Tennessee Statutes

67-6-407. Dealers of aviation fuel Reports. [Amended effective July 1, 2011. See the Compiler's Notes.]

Each dealer of aviation fuel shall file a quarterly report not later than thirty (30) days after the last day of the preceding quarterly period, executed under penalty of perjury, stating the total amount in gallons of aviation fuel sold and the dollar amount collected from such sales, and any other information as may be required by the commissioner on forms prescribed by the department. The report required herein shall be supplemental to any other required by the commissioner or the department. A failure to file the report shall result in a civil penalty to be determined by the commissioner pursuant to the authority contained in § 67-6-402.

[Acts 1989, ch. 348, § 1; 2004, ch. 959, § 67; 2005, ch. 311, § 2; 2007, ch. 602, §§ 52, 156; 2009, ch. 530, § 35.]