Tennessee Statutes
§ 67-3-402 — Consumer imports exemption
Tennessee § 67-3-402
JurisdictionTennessee
Title67
This text of Tennessee § 67-3-402 (Consumer imports exemption) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tenn. Code Ann. § 67-3-402 (2026).
Text
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.
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Legislative History
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1502.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-3-402, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-3-402.