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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
§ 67-3-1309. Diesel Tax Prepaid User Authorization for Certain Farmers
Universal Citation: TN Code § 67-3-1309 (2020)
- A farmer whose use of diesel fuel is predominately for agricultural purposes and non-highway use, and who owns or operates one (1) or more passenger cars or trucks in the weight class shown in this section, may apply for a diesel tax prepaid user authorization. Such authorization requires the holder to prepay an annual tax on the diesel fuel purchased from a wholesaler for the holder's own consumption. Prepayment of tax is at the rate prescribed for each motor vehicle based on the class of registered gross weight. The tax paid pursuant to a prepaid user authorization shall be paid on a calendar year basis. A farmer whose purchases of diesel fuel are predominately for non-agricultural purposes or highway use does not qualify for a diesel tax prepaid user authorization.
MAXIMUM WEIGHT
CLASS (LBS.) FEE
Passenger Car $56.00
J Class 1 9,000 67.50
J Class 2 16,000 67.50
J Class 3 20,000 79.00
J Class 4 26,000 84.00
J Class 5 32,000 90.00
J Class 6 38,000 95.50
J Class 7 44,000 104.00
J Class 8 56,000 135.00
J Class 9 66,000 140.50
J Class 10 74,000 149.00
J Class 11 80,000 159.00
- Whenever the holder of a diesel tax prepaid user authorization ceases to farm within this state, the authorization is void, and the prepaid user shall notify the commissioner in writing within fifteen (15) days after discontinuance. The commissioner shall refund such portion of the prepaid tax attributable to the remaining portion of the calendar year.
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