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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 3 - Petroleum Products and Alternative Fuels Tax Law
Part 4 - Exemptions and Refunds
§ 67-3-420. Refunds — Wholesaler Sales to Limited Users and Prepaid Users
Universal Citation: TN Code § 67-3-420 (2020)
- A licensed wholesaler who sells tax-paid motor fuel to a limited user or a prepaid user as defined in § 67-3-1302 shall be entitled to a refund of the tax paid pursuant to § 67-3-202. Any claim for refund filed with the commissioner must be supported by documentation that sets forth the name, address, account number and federal employer identification number or social security number of the customer, together with the invoice or delivery ticket number and number of gallons sold. The claimant may file one (1) claim each month and otherwise be subject to the statute of limitations provided in § 67-3-421.
- The licensed wholesaler's entitlement to a refund is not affected by the status of the customer's limited user permit or prepaid user authorization, unless the wholesaler knows, has been notified by the department, or in the exercise of reasonable care should know, that the customer is not entitled to use the permit or authorization with respect to a particular purchase of fuel.
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