Section 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. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1507.