OTF-17 - Dealer Must Pay Tire Pre-Disposal Fee if Tire Withdrawn from Inventory for Use

If a dealer purchases new tires for resale and does not pay the tire fee, but subsequently withdraws the tires from inventory for the dealer's own use, the dealer must remit the tire fee for such tires on the dealer's return.

Reference: Tenn. Code Ann. § 67-4-1608.