Tennessee Code 67-3-1308 – Prepaid user authorization – Cancellation and refund
Current as of: 2024 | Check for updates
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Terms Used In Tennessee Code 67-3-1308
- Authorization: means an uncancelled diesel tax prepaid user authorization issued by the commissioner. See Tennessee Code 67-3-1302
- Department: means the department of revenue. See Tennessee Code 67-3-103
- Prepaid user: means a person who is the qualified holder of an uncancelled diesel tax prepaid user authorization issued by the commissioner. See Tennessee Code 67-3-1302
- written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
- Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
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.