Tennessee Statutes
§ 67-3-407 — Refund on exports by unlicensed exporter
Tennessee § 67-3-407
JurisdictionTennessee
Title67
This text of Tennessee § 67-3-407 (Refund on exports by unlicensed exporter) 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. § 67-3-407 (2026).
Text
An unlicensed exporter shall be entitled to a refund of the taxes and fees previously paid pursuant to part 2 of this chapter, with the exception of the export tax imposed by § 67-3-205 , on taxable petroleum products that were acquired by the unlicensed exporter and subsequently exported by transport truck or tank wagon by or on behalf of such exporter.
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Legislative History
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1507.
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 § 67-3-407, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-3-407.