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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 3 - Petroleum Products and Alternative Fuels Tax Law
Part 13 - Special Provisions Applicable to Limited Users and Prepaid Users
§ 67-3-1306. Prepaid User Authorization — Grandfather Provisions
Universal Citation: TN Code § 67-3-1306 (2020)
- All holders of uncancelled prepaid user authorizations valid under prior law on December 31, 1997, are entitled to renew their authorizations for 1998, and for each successive annual authorization period, upon payment of the applicable tax stated in § 67-3-1309, on or before January 1 of the renewal period. An uncancelled prepaid user authorization entitles the holder to purchase from a wholesaler undyed diesel fuel, tax-free at the time of purchase, subject to the holder's obligation to prepay tax pursuant to § 67-3-1309.
- No new authorizations will be issued by the commissioner. Authorizations issued by the commissioner on or after January 1, 1998, shall only be renewals of previously effective authorizations as provided in subsection (a) and § 67-3-1307.
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- The following class of persons is eligible to receive an uncancelled authorization from a holder of such authorization by gift or will: husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law of the holder. For purposes of this section, a person who is related to the holder as a result of legal adoption shall be considered to have the same relationship as a natural lineal ancestor, lineal descendant, brother, sister or stepchild.
- The holder may effectuate the transfer of an uncancelled authorization such holder holds by the following methods:
- By noting on holder's annual authorization renewal form, that a gift has been made, including the effective date of the gift, the donee's name, social security number, address, and the relationship of the donee to the holder; or
- By provision in a probated will, stating the beneficiary's name, social security number, address, and the relationship of the beneficiary to the decedent.
- When a transfer of an uncancelled authorization under subdivision (c)(2) becomes effective, the transferor's previous authorization shall be revoked. No refund will be issued as a result of such transfer.
- Upon expiration of the time period specified in subsection (a) without a renewal of the prior year's authorization and prepayment of the applicable tax, the authorization will lapse and is not subject to renewal.
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