# Tenn. Code Ann. § 67-3-301: Measurement of gasoline tax

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-301

## Section

- **Citation:** Tenn. Code Ann. § 67-3-301
- **Heading:** Measurement of gasoline 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 67-3-301

## Text

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. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1401 .
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.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1401 .

## 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_S67-3-301. Check the current official text before relying on it. Not legal advice.