Tennessee § 67-3-205 - Export tax.
Full text of Tennessee Tennessee Code Annotated § 67-3-205 — Export tax., with citation guidance and answers to common questions.
§ 67-3-205. Export tax.
An export tax of one-twentieth of one cent (1/20 of 1¢) per gallon is levied upon all of the petroleum products, subject to the special privilege tax provided at § 67-3-203 , which are stored in this state, or have come to rest after shipment in interstate commerce and are stored in this state, and are subsequently exported to points outside of this state. If with respect to these petroleum products the special privilege tax has already been paid, then nineteen-twentieths (19/20) of the special privilege tax may be credited on a monthly return, or in the alternative, refunded. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1305 . Compiler's Notes. Former title 67, ch. 3, parts 12-24 were transferred to title 67, ch. 3, parts 1-13 in 2003. See the parallel reference table for former and new section locations in § 67-3-101 .
Frequently Asked Questions About Tennessee § 67-3-205
What does Tennessee Code Annotated § 67-3-205 cover?
Section 67-3-205 ("Export tax.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-3-205?
A common citation format is "Tennessee Code Annotated § 67-3-205" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-3-205 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.