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.
Tenn. Code Ann. § 67-3-1307
Prepaid user authorization — Renewals
Known as the Petroleum Products and Alternative Fuels Tax Law
The act spans §§ 67-3-1001 to 67-3-912 (164 sections).
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2407.
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.