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67-3-403 - Industrial chemicals and solvents exemption.

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.

[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1503.]  

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