The most recent bona fide purchaser for value of a motor vehicle that is seized by an authorized law enforcement official under title 55, chapter 5, or any other similar law respecting stolen motor vehicles, shall, if such vehicle is not ultimately returned to the purchaser, be entitled to a full refund of any Tennessee use tax, if the purchaser paid such tax to the appropriate governmental official pursuant to § 55-3-105. Any claim for refund under this section shall be filed with the commissioner, together with satisfactory proof that the use tax has been properly paid to the commissioner, in the manner provided in § 67-1-707.
Structure 2021 Tennessee Code
Chapter 6 - Sales and Use Taxes
Part 5 - Collection and Enforcement Generally
§ 67-6-502. Tax Paid by Consumer
§ 67-6-503. Retailer to Display Price and Tax Separately
§ 67-6-508. Credits to Purchaser
§ 67-6-511. Inclusion of Lessee's Sales in Dealer's Return
§ 67-6-514. Excess Revenue Paid Over to Commissioner
§ 67-6-516. Delinquencies and Other Violations — Penalties — Grace Period
§ 67-6-518. Collection of Tax From Dealer's Debtors
§ 67-6-525. Findings Related to Sales Threshold Standard
§ 67-6-526. Effect on Substantial Nexus Criteria