The commissioner shall renew a prepaid user authorization when an application in proper form has been accepted for filing, and the other conditions and requirements of this part have been met. An authorization shall be valid from the date of its issuance through December 31 of the calendar year, or until cancelled as provided in this part. A prepaid user must make application for an authorization renewal each calendar year. The sale of a motor vehicle voids the authorization with respect to the vehicle.
Structure 2021 Tennessee Code
Chapter 3 - Petroleum Products and Alternative Fuels Tax Law
Part 13 - Special Provisions Applicable to Limited Users and Prepaid Users
§ 67-3-1301. Purpose of This Part
§ 67-3-1307. Prepaid User Authorization — Renewals
§ 67-3-1308. Prepaid User Authorization — Cancellation and Refund
§ 67-3-1309. Diesel Tax Prepaid User Authorization for Certain Farmers