Tenn. Code § 67-3-703

Current through Acts 2023-2024, ch. 1069
Section 67-3-703 - Exporter reports
(a) A person licensed as an exporter shall file monthly reports with the department on forms prescribed and furnished by the department concerning the amount of taxable petroleum products exported from this state. The report shall be filed on or before the twentieth day of the month following the month of activity.
(b) The report shall contain the following information:
(1) Each and every shipment of taxable petroleum products acquired free of all states' petroleum products taxes, except the export tax imposed by § 67-3-205, at a terminal in this state for direct delivery outside of this state by the exporter;
(2) Each and every shipment of taxable petroleum products acquired free of this state's tax and fee at a terminal in this state for direct delivery outside of this state but as to which the destination state's petroleum products tax was paid or accrued to the vendor at the time of removal from the terminal;
(3) The gallons delivered to taxing jurisdictions outside this state from bulk plant storage, and the means of transport;
(4) The name and federal employer identification number of the person receiving the exported taxable petroleum products from the exporter;
(5) The date of each shipment;
(6) The carrier name, or alpha code, and carrier federal employer identification number; and
(7) A list of diverted shipments and payments of taxes and fees.
(c) The department may in addition require the reporting of any other information it considers reasonably necessary to the enforcement of this chapter.

T.C.A. § 67-3-703

Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1803.