Tenn. Code § 67-3-402

Current through Acts 2023-2024, ch. 1069

Section 67-3-402 - Consumer imports exemption

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.

T.C.A. § 67-3-402

Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1502.