Refund on Exports by Licensed Exporter

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Petroleum Products and Alternative Fuels Tax Law
  5. Exemptions and Refunds
  6. Refund on Exports by Licensed Exporter

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A licensed exporter shall be entitled to a refund of the taxes and fees previously paid on taxable petroleum products pursuant to part 2 of this chapter, with the exception of the export tax imposed by §67-3-205, in the following instances:

  1. Where petroleum products were placed into storage in this state and were subsequently exported by transport truck or tank wagon by or on behalf of such licensed exporter; or
  2. Where petroleum products were exported by transport truck or tank wagon by or on behalf of such exporter in a diversion across state boundaries properly reported in conformity with § 67-3-806.


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