There shall be exempt from the taxes and fees imposed in part 2 of this chapter, taxable motor fuel acquired by an end user out of state, carried into this state in a vehicle fuel supply tank, and consumed from the same tank in which it was imported.
Tenn. Code Ann. § 67-3-402
Consumer imports exemption
Known as the Petroleum Products and Alternative Fuels Tax Law
The act spans §§ 67–67 (164 sections).
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1502.
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.