{"data":{"id":"us-tn/tenn.-code-ann.-67-3-406","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-3-406","heading":"Refund on exports by licensed exporter","body":"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:\n(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\n(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 .","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":"dc1dbbe436d43b532d9e21e3d8a30ac49ab95046a40fb896ac8cc1b4bd63220d","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-3-405","next":"us-tn/tenn.-code-ann.-67-3-407"},"notice":"GroundRules: Original legal text. Not legal advice."}