{"data":{"id":"us-tn/tenn.-code-ann.-67-3-301","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-3-301","heading":"Measurement of gasoline tax","body":"The tax imposed by § 67-3-201 on taxable gallons imported into this state by a licensed importer shall be measured and levied at the time the product first comes to rest in this state. On a product refined, produced, or compounded in this state, the tax shall be measured and levied on any finished product when first placed into storage for sale or use. For a product removed from a qualified terminal or refinery outside this state, destined for this state under a tax precollection election provided in § 67-3-503 , the tax shall be measured and levied at the time the product is removed across the terminal rack of such out-of-state facility, as if the product were imported and came to rest in this state.","path":["TN Code","Title 67","Chapter 3"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"d7a629280a6efcf277851dbb133837a7d3c0729c9ec0d946ab18c27fb73f18f6","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-3-206","next":"us-tn/tenn.-code-ann.-67-3-302"},"notice":"GroundRules: Original legal text. Not legal advice."}