reglab/housing_qa huggingface dataset:
TN Code § 67-3-303 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 3 - Measurement of Tax|§ 67-3-303. Measurement of Special Privilege Tax and Environmental Assurance Fee

  The tax imposed by § 67-3-203 and the fee imposed by § 67-3-204 on petroleum products shall be measured by gallons of petroleum products removed, other than through a bulk transfer, by a licensed supplier:  From the bulk transfer/terminal system or from a qualified terminal or refinery within this state;   From the bulk transfer/terminal system or from a qualified terminal or refinery outside this state for delivery to a location in this state as represented on the shipping papers; provided, that the supplier imports such taxable petroleum products for the supplier's own account, or such supplier has made a tax pre-collection election under § 67-3-503;   Upon sale in qualified terminal or refinery in this state to an unlicensed supplier; or   In other cases in the same manner as the tax imposed by § 4081 of the Internal Revenue Code of 1986, codified in 26 U.S.C. § 4081, or the Code of Federal Regulations.     Anything to the contrary notwithstanding, the special privilege tax and the environmental assurance fee on gasoline shall be measured and levied at the time the product first comes to rest in this state.   With respect to the operator of a terminal in this state, the tax imposed by § 67-3-203 and the fee imposed by § 67-3-204, shall be measured and levied annually on petroleum products other than gasoline by the amount by which net gallons lost or unaccounted for, including transmix, within the terminal exceed the sum of net gallon gains, plus one-half of one percent (0.5%) times the number of all net gallons removed from such terminal across the rack or in bulk.
TN Code § 67-3-304 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 3 - Measurement of Tax|§ 67-3-304. Measurement of Floorstock Tax

  The taxes and fees imposed by §§ 67-3-202 — 67-3-204, on the date of an increase in the tax rate, shall be applicable to previously taxed petroleum products in inventory held for sale by a wholesaler.   The tax imposed by § 67-3-201, on the date of an increase in the tax rate, shall be applicable to previously taxed gasoline in inventory held by a supplier, bonded importer, importer or wholesaler, except inventory held at retail.   The tax imposed by § 67-3-202 shall be applicable to all nonexempt inventory held by any person outside of the bulk transfer/terminal system in this state to the extent such inventory has not previously been subject to the tax imposed by this state under the predecessor motor fuel tax statute; provided, that no tax shall be payable with respect to dyed diesel fuel or fuel held by an exempt user, including governmental agencies described under § 67-3-401.   Persons in possession of taxable petroleum products subject to this section shall take an inventory at the start of business on the date that the increased tax rate becomes effective and on January 1, 1998, to determine the gallons in storage for purposes of determining the taxes and/or fees; provided, that in determining the amount of taxable petroleum products taxes and fees due under this section:  The person may exclude the amount of taxable petroleum products in dead storage;   For the inventory taken on January 1, 1998, the person may exclude gallons on which taxes and fees at the full rate have previously been paid;   The person may exclude gallons of dyed diesel fuel from the tax imposed by § 67-3-202 only; and   The person shall report the gallons listed in this section on forms provided by the commissioner.     Where gallons in taxable inventory have not previously been subject to the predecessor motor fuel tax statute, the amount of the inventory tax is equal to the tax rate times the gallons in storage, as determined under subsection (c). In the case of an increase in the tax rate, the inventory tax is equal to the new tax rate minus the previous tax rate times the number of gallons previously taxed.   Payment of this floorstock tax shall be made in accordance with § 67-3-511.
TN Code § 67-3-402 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 4 - Exemptions and Refunds|§ 67-3-402. Consumer Imports Exemption

 There shall be exempt from the taxes and fees imposed in part 2 of this chapter, taxable motor fuel acquired by an end user out of state, carried into this state in a vehicle fuel supply tank, and consumed from the same tank in which it was imported.
TN Code § 67-3-403 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 4 - Exemptions and Refunds|§ 67-3-403. Industrial Chemicals and Solvents Exemption

 Industrial chemicals or solvents classified as volatile substances shall not be subject to the taxes or fees imposed in part 2 of this chapter when these industrial chemicals or solvents are neither intended for use nor used as fuels.
TN Code § 67-3-404 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 4 - Exemptions and Refunds|§ 67-3-404. Export Exemption

 There shall be exempt from nineteen-twentieths (19/20) of the special privilege tax imposed by § 67-3-203, and from all other taxes and fees imposed in part 2 of this chapter, the following:   All bulk exports of petroleum products; and   All exports of petroleum products within the vehicle fuel supply tanks of locomotives and airplanes.
TN Code § 67-3-405 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 4 - Exemptions and Refunds|§ 67-3-405. Suppliers Export Exemption

 There shall be exempt from the taxes and fees imposed in part 2 of this chapter, with the exception of the export tax imposed by § 67-3-205, taxable petroleum products:   Exported by a supplier; or   Sold by a supplier to a person, who is licensed in this state, for immediate export to a state for which the destination state motor fuel tax has been paid to the supplier;  provided, that the supplier shall be licensed to remit tax to such destination state, and that the supplier shall maintain for inspection by the department satisfactory proof of export in the form of a terminal-issued, destination state shipping paper.
TN Code § 67-3-406 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 4 - Exemptions and Refunds|§ 67-3-406. Refund on Exports by Licensed Exporter

 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:   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   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.
TN Code § 67-3-407 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 4 - Exemptions and Refunds|§ 67-3-407. Refund on Exports by Unlicensed Exporter

 An unlicensed exporter shall be entitled to a refund of the taxes and fees previously paid pursuant to part 2 of this chapter, with the exception of the export tax imposed by § 67-3-205, on taxable petroleum products that were acquired by the unlicensed exporter and subsequently exported by transport truck or tank wagon by or on behalf of such exporter.
TN Code § 67-3-408 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 4 - Exemptions and Refunds|§ 67-3-408. Kerosene Exemption

 There shall be exempt from the tax imposed in § 67-3-202 all kerosene sold or used in the state for purposes other than in any motor vehicle or equipment operated on the public highways of this state. This includes K-1 kerosene sold at retail through dispensers that have been designed and constructed to prevent delivery directly from the dispenser into a vehicle fuel supply tank, and K-1 kerosene sold at retail through non-barricaded dispensers in quantities of not more than twenty-one gallons (21 gals.) for use other than for highway purposes, under such rules as the department shall reasonably require. Quantities sold at retail stations, other than stated above, are subject to the diesel tax imposed in § 67-3-202.
TN Code § 67-3-409 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 4 - Exemptions and Refunds|§ 67-3-409. Aviation Fuel Exemption

 There shall be exempt from the taxes imposed in §§ 67-3-201 and 67-3-202 taxable motor fuel sold for use in aircraft; provided, that the buyer must be registered to purchase jet fuel subject to federal taxes applicable to jet fuel, and the vendor must obtain certification of such fact satisfactory to the department prior to making the sale.
TN Code § 67-3-410 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 4 - Exemptions and Refunds|§ 67-3-410. Refinery Exemptions

  None of the laws relating to the inspection of petroleum products as set forth in §§ 60-3-103 — 60-3-114, or the taxes and fees imposed by this chapter upon petroleum products, shall be applicable or collectible in the following cases:  Upon any of the products while being transported from, inside or outside the state to a petroleum refinery inside the state, for the purpose of there being refined, further refined or processed;   Upon any of the products while being refined, further refined, processed or stored at a petroleum refinery inside this state. Refinery exemptions are applicable to all petroleum activities, exchanges and transactions that are customarily performed by or engaged in by a refinery, but specifically excluded are exemptions applicable to the storage of petroleum or petroleum products for others, whether by lease or otherwise;   Upon any of the products while being transported from a refinery inside this state to another petroleum refinery inside this state; and   Upon any of the products while being transported from a petroleum refinery inside this state to a place outside this state, excluding commercial marine vessels, even though delivery is made in midstream of waterways constituting geographical boundaries of this state. For any product transported from refinery storage via marine vessel as an export, but in fact coming to rest at a nonexempt destination in this state, for which the taxes and fees are not reported and paid by a bonded importer, the refinery shall bear responsibility to this state for the payment of taxes, fees, and applicable interest and penalty.     All refinery exemptions granted to petroleum refineries shall apply to refiners or manufacturers of fuel alcohol who have a refinery or a manufacturing facility in Tennessee.   Where gasoline is exchanged or sold within the bulk transfer/terminal system between refiners who hold a bonded importer's license, the first transferee, after the gasoline is imported into this state, shall be primarily liable for the taxes and fees that have accrued pursuant to §§ 67-3-201, 67-3-203 and 67-3-204. With respect to a refinery, gasoline may be exchanged or sold tax free by a refinery within refinery-held storage; however, the transferee shall be liable for taxes and fees on gasoline that crosses the terminal rack; provided, that the refinery is responsible for the taxes and fees on gasoline that crosses the terminal rack that is not otherwise exchanged or sold within the refinery.   For the purposes of the exemptions provided by this section, an entity, other than a retailer, affiliated with an entity which owns a refinery located in this state, shall be treated as the refinery and shall not be considered as the transferee. As used in this subsection (d), entities are affiliated with one another, if either, directly or indirectly wholly owns the other, or if the entities are directly or indirectly, wholly owned by a common parent.
TN Code § 67-3-411 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 4 - Exemptions and Refunds|§ 67-3-411. Agricultural Use Refunds — Gasoline

  Any person who shall use any taxable gasoline for agricultural purposes as defined in part 1 of this chapter on which the gasoline tax has been paid shall be entitled to a refund of the gasoline tax except one cent (1¢) per gallon; but there shall be no refund of the special privilege tax on gasoline imposed under § 67-3-203 or the environmental assurance fee on gasoline imposed under § 67-3-204.   No refund under this section shall be authorized, unless:  A claim is submitted containing a declaration that it is made under the penalty of perjury and also containing all of the information that the commissioner may require, and filed with the commissioner either semiannually or annually, on or before April 15 and October 15 following the end of each semiannual period ending on the immediately preceding December 31 and June 30 respectively, or on April 15 of the following year if filed annually;   Each purchase made is of fifty gallons  (50 gals.) or more; and   The amount of the refund payable is twenty-five dollars ($25.00) or more for any one (1) claim period.
TN Code § 67-3-412 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 4 - Exemptions and Refunds|§ 67-3-412. Refunds — Exports

  For petroleum products exported to points outside the state for resale, to obtain a refund, a claim for refund must be filed with the department within three (3) years from December 31 of the year in which the export activity occurred. The claimant is entitled to recover all taxes and fees paid as levied in part 2 of this chapter, excepting the export tax imposed by § 67-3-205. Bonded importers and suppliers, instead of filing a claim, may seek credit on the distributor report; provided, that the credit is supported by automated, terminal-issued shipping papers establishing intent to export. The bonded importer or supplier may take credit for a sale to an export customer where that customer is charged the destination state's tax; provided, that the customer is a licensed exporter in Tennessee.   For diesel fuel that is exported to points outside the state, in vehicle fuel supply tanks of diesel locomotives or marine tows, where such is consumed in such locomotives or marine tows outside the state, the user may apply for refund of the special privilege tax imposed by § 67-3-203, less the export tax imposed by § 67-3-205, and may apply for refund of the environmental assurance fee, imposed by § 67-3-204, by submitting a claim for refund within ninety (90) days of the last day of the month in which the export was made. If a credit is being claimed for such products exported for consumption, it shall be claimed on a report filed within the same ninety-day period.   For aviation fuels that are exported to points outside the state, including aviation gasoline and jet fuel that is stored in the state, but is carried outside the state in the vehicle fuel supply tanks of airplanes owned or leased by commercial air carriers, for consumption in such airplanes outside the state, such user may apply for refund of the special privilege tax less the export tax, and may apply for refund of the environmental assurance fee, using the same procedure and time requirements as set forth in subsection (b).
TN Code § 67-3-413 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 4 - Exemptions and Refunds|§ 67-3-413. Refunds — Governmental — Refund Claim Filing by Vendor

   A licensed wholesaler who has paid any taxes and fees due under §§ 67-3-201 — 67-3-204, may apply for a refund of taxes or fees paid on any petroleum products subsequently sold free of tax to a governmental agency holding an exemption permit issued by the commissioner. A licensed supplier or importer may claim a credit on the distributor report for any taxes or fees paid on any petroleum products sold free of tax to a governmental agency, or may in the alternative file for a refund.   For sales of petroleum products made to governmental agencies from retail stations, the licensed wholesaler, supplier or importer may apply for refund or claim a credit on behalf of a retail vendor.      An application for refund or credit shall be filed with the commissioner, on forms prescribed by the commissioner, on or before the last day of the second month following the month in which the exempt sales were made. All sales in any month on which a refund is due shall be included in one (1) application for refund.   After January 1 and no later than June 30 of any year, a licensed wholesaler, importer or supplier may apply for refund under subsection (a) for any exempt sales made during the previous calendar year on which a claim for refund has not previously been made. Only one (1) such omnibus claim shall be permitted. Such an omnibus claim is designed to allow claimants to secure refunds on items previously omitted on claims filed under subdivision (b)(1). No extension of time to file this omnibus claim shall be allowed.     Applications for refund or credit shall contain all information as required by the commissioner. In addition, all applications must be accompanied by copies of all invoices for sales on which the licensee is applying for refund or claiming a credit. The invoices submitted with any such application shall each contain the exemption permit number for the governmental agency to which the sales were made. The commissioner may allow computer documentation instead of invoices.    Any application for refund submitted to the department that does not comply with any of the provisions set out in subsections (b) and (c) shall not be approved and a refund shall not be granted.   Licensed wholesalers, importers or suppliers shall not be entitled to a refund on sales made to any person who does not hold a valid governmental agency exemption permit at the time of such sale.     Applications for refund made pursuant to this section shall not be subject to § 67-1-707.
TN Code § 67-3-414 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 4 - Exemptions and Refunds|§ 67-3-414. Refunds — Auxiliary Engines

  Any person using gasoline or undyed diesel fuel for truck refrigeration or cement mixing, where the gasoline or undyed diesel fuel  is delivered into a container or fuel tank that is equipped or designed to supply only the internal combustion engine used exclusively for truck refrigeration or cement mixing, and where tax has been paid, shall be entitled to a refund of the tax imposed under §§ 67-3-201 and 67-3-202 except one cent (1¢) per gallon.   Any person using fuel for the generation of power to operate a mobile self-propelled rock drill; a motor vehicle and an auxiliary unit used for concrete mixing; for boom, pneumatic, or pump unloading; on which the gasoline tax or diesel tax has been paid, or on which the tax is payable by a limited user, shall be entitled to a refund, or a reduction of taxes imposed according to the following formula:  For concrete mixers and concrete pumpers, forty percent (40%) of the tax;   For pneumatic unloaders, ten percent (10%) of the tax;   For boom unloaders, ten percent (10%) of the tax;   For pump unloaders, the tax on two and one-half gallons (2.5 gals.) for each unloading where the pump is actually used; and   For mobile self-propelled rock drills, ninety percent (90%) of the tax.     No refund shall be authorized unless an application, executed under penalty of perjury and containing such information as the commissioner may require, is filed with the commissioner. No refund shall be authorized unless the amount due in refund is fifty dollars ($50.00) or more in a semiannual period. Refund applications must be filed semiannually and within ninety (90) days following the end of June and December of the semiannual period in which the fuel was used.
TN Code § 67-3-415 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 4 - Exemptions and Refunds|§ 67-3-415. Refunds — Contaminated Fuels

 Where taxable diesel fuel has been accidentally contaminated by dye, the owner of the product may file a claim for refund for the diesel tax paid on the undyed fuel.
TN Code § 67-3-416 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 4 - Exemptions and Refunds|§ 67-3-416. Refunds — Casualty Losses

 A refund of the tax imposed by §§ 67-3-201 and 67-3-202 covering loss of gallonage due to fire, flood, storm, theft or other causes over which a vendor has no control will be made if the loss is reported to the commissioner within three (3) business days of the date of the loss, except that losses not exceeding one thousand gallons (1,000 gals.) need not be reported. With respect to all losses, the vendor shall file with the commissioner a written claim and statement explaining the occurrence of the loss within sixty (60) days of the time of loss. Negligence or any unlawful act, such as overloading a transport vehicle, excessive speed or other like act by a vendor or such vendor's agent, that is contributory to a loss, shall invalidate the claim.
TN Code § 67-3-417 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 4 - Exemptions and Refunds|§ 67-3-417. Refunds — Fabricating User

 The special privilege tax imposed by § 67-3-203 shall be refundable to the user of such petroleum products as are shown to be used directly in fabricating or processing tangible personal property for resale. There is expressly excluded from this section any use for the purpose of space heating, illumination, or the operation of internal combustion engines. The refund may be claimed on a monthly basis before the expiration of thirty (30) days following the month for which such refund is to be made.
TN Code § 67-3-418 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 4 - Exemptions and Refunds|§ 67-3-418. Refunds — End User — Off Highway

 When an end user uses undyed diesel fuel as heating oil or for other non-highway purposes, the end user may apply for a refund of the diesel tax imposed by § 67-3-202. The end user shall not be entitled to a refund, if the end user is a commercial carrier who used the undyed diesel fuel to produce power for a means of transportation or if any other law precludes the end user from applying for a refund. The claim for refund for the diesel tax may be filed at the end of each calendar quarter but no later than one (1) year from the date of last purchase represented in the claim. The minimum amount of such claim is two hundred fifty dollars ($250). Supporting documentation shall be submitted with the claim as the commissioner may require. If the minimum is not met in one (1) quarter then it can be attached to and used in subsequent quarters, but not to exceed two (2) years.
TN Code § 67-3-419 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 3 - Petroleum Products and Alternative Fuels Tax Law|Part 4 - Exemptions and Refunds|§ 67-3-419. Exemption for Methanol Sold for Use in Highway or Nonhighway Vehicles

 There shall be exempt from the taxes imposed in §§ 67-3-201 and 67-3-202 and by chapter 6 of this title methanol sold for use in highway or nonhighway vehicles that is not composed of or blended with gasoline, diesel fuel, or other fuels or petroleum products.