# Tenn. Code Ann. § 67-3-204: Environmental assurance fee

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-204

## Section

- **Citation:** Tenn. Code Ann. § 67-3-204
- **Heading:** Environmental assurance fee
- **Jurisdiction:** Tennessee
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TN Code / Title 67 / Chapter 3 / Section 67-3-204

## Text

Subject to exemptions provided in part 4 of this chapter, in addition to the taxes imposed on petroleum products in §§ 67-3-201 - 67-3-203, an environmental assurance fee as provided in § 68-215-110 is imposed on all petroleum products. The fee imposed by this section shall be collected and paid at those times, in the manner, and by those persons specified in this chapter. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1304 .
Subject to exemptions provided in part 4 of this chapter, in addition to the taxes imposed on petroleum products in §§ 67-3-201 - 67-3-203, an environmental assurance fee as provided in § 68-215-110 is imposed on all petroleum products. The fee imposed by this section shall be collected and paid at those times, in the manner, and by those persons specified in this chapter.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1304 .

## Nearby sections

- [Tenn. Code Ann. § 67-3-101 Short title](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-101.md)
- [Tenn. Code Ann. § 67-3-102 Purpose of chapter - Construction](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-102.md)
- [Tenn. Code Ann. § 67-3-103 Chapter definitions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-103.md)
- [Tenn. Code Ann. § 67-3-201 Gasoline tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-201.md)
- [Tenn. Code Ann. § 67-3-202 Diesel tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-202.md)
- [Tenn. Code Ann. § 67-3-203 Special privilege tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-203.md)
- [Tenn. Code Ann. § 67-3-204 Environmental assurance fee](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-204.md)
- [Tenn. Code Ann. § 67-3-205 Export tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-205.md)
- [Tenn. Code Ann. § 67-3-206 Maintenance of funding under highway trust fund](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-206.md)
- [Tenn. Code Ann. § 67-3-301 Measurement of gasoline tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-301.md)
- [Tenn. Code Ann. § 67-3-302 Measurement of diesel tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-302.md)
- [Tenn. Code Ann. § 67-3-303 Measurement of special privilege tax and environmental assurance fee](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-303.md)
- [Tenn. Code Ann. § 67-3-304 Measurement of floorstock tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-304.md)
- [Tenn. Code Ann. § 67-3-401 Governmental agency exemption](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-401.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-204. Check the current official text before relying on it. Not legal advice.