Tennessee Code 67-3-1307 – Prepaid user authorization – Renewals
Current as of: 2024 | Check for updates
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Terms Used In Tennessee Code 67-3-1307
- 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
- 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
- Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
The commissioner shall renew a prepaid user authorization when an application in proper form has been accepted for filing, and the other conditions and requirements of this part have been met. An authorization shall be valid from the date of its issuance through December 31 of the calendar year, or until cancelled as provided in this part. A prepaid user must make application for an authorization renewal each calendar year. The sale of a motor vehicle voids the authorization with respect to the vehicle.