2021 Tennessee Code
Part 2 - Indicia of Ownership
§ 68-215-202. Ownership of Petroleum Site or Petroleum Underground Storage Tank or Property on Which a Petroleum Site or Petroleum Underground Storage Tank Is Located

A holder is not an “owner” of a petroleum site or a petroleum underground storage tank or UST system, for purposes of compliance with the underground storage tank technical standards, corrective action requirements and financial responsibility requirements; provided, that party does not participate in the management of the petroleum underground storage tank as defined in this part and does not engage in petroleum production, refining and marketing.