Export 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., § 67-3-1504.
There shall be exempt from nineteen-twentieths (19/20) of the special privilege tax imposed by § 67-3-203, and from all other taxes and fees imposed in part 2 of this chapter, the following:
(1) All bulk exports of petroleum products; and
(2) All exports of petroleum products within the vehicle fuel supply tanks of locomotives and airplanes.
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.