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.
Tenn. Code Ann. § 67-3-1308
Prepaid user authorization — Cancellation and refund
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., § 67-3-2408.
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.