A prepaid user may cancel the authorization by giving written notice to the department. The cancellation is effective as of the date of the notice. The department shall refund such portion of the prepaid tax attributable to the remaining portion of the calendar year.
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