Tenn. Comp. R. & Regs. 1320-07-01-.01 - QUALITY STANDARDS

(1) All volatile substances which are sold, offered for sale, or which are possessed or stored in this state, produced from petroleum, natural gas, oil shales or coal, and which test over 16° gravity on the API scale are subject to inspection and taxation and must meet the minimum specifications listed. Substances capable of burning as a fuel and meeting the testing limits outlined are considered volatile for purpose on inspection and taxation. Excepted are those substances with a kinematic viscosity over 70 centistokes at 122° Fahrenheit and a flash point over 150° Fahrenheit. Propane is also excluded.

(2) All product subject to inspection as herein provided shall be inspected regardless of whether or not they are subject to the tax.

Notes

Tenn. Comp. R. & Regs. 1320-07-01-.01

Original rule certified June 7, 1974. Amendment filed February 19, 1975; effective March 21, 1975. Repealed and new rule filed August 15, 1979; effective November 27, 1979.

Authority: T.C.A. §§60-415 and 67-101.