Persons, other than licensed suppliers or licensed bonded importers, who export petroleum products to another state shall either pay Tennessee petroleum products taxes and fees to their suppliers or obtain a Tennessee exporter's license. Persons who hold a supplier's license or a bonded importer's license shall have the same privileges and responsibilities as those holding an exporter's license.
Tenn. Code Ann. § 67-3-604
Exporter's license
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., § 67-3-1704.
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.