# Tenn. Code Ann. § 67-3-205: Export tax

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-205

## Section

- **Citation:** Tenn. Code Ann. § 67-3-205
- **Heading:** Export tax
- **Jurisdiction:** Tennessee
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TN Code / Title 67 / Chapter 3 / Section 67-3-205

## Text

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 .
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 .

## 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_S67-3-205. Check the current official text before relying on it. Not legal advice.