(a) 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

Terms Used In Tennessee Code 67-3-1309

  • Agricultural purposes: means operating tractors or other farm equipment used exclusively, whether for hire or not, in plowing, planting, harvesting, raising or processing of farm products at a farm, nursery or greenhouse. See Tennessee Code 67-3-103
  • Authorization: means an uncancelled diesel tax prepaid user authorization issued by the commissioner. See Tennessee Code 67-3-1302
  • Commissioner: means the commissioner of revenue or the commissioner's designated subordinate official. See Tennessee Code 67-3-103
  • Diesel fuel: means any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. See Tennessee Code 67-3-103
  • Highway: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
  • Motor vehicle: means a vehicle that is propelled by an internal combustion engine or motor and is designed to permit the vehicle's use on highways. 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
  • State: means the state of Tennessee. See Tennessee Code 67-3-103
  • Wholesaler: means a person who acquires petroleum products from a supplier, importer or from another wholesaler, for subsequent sale and distribution at wholesale by tank cars, transport trucks or vessels. See Tennessee Code 67-3-103
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
(b) 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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