67-3-418 - Refunds End user Off highway.
67-3-418. Refunds End user Off highway.
Where taxable undyed diesel fuel is used as heating oil or used for other non-highway purposes other than as expressly exempted under another provision, the end user may apply for refund of the diesel tax imposed by § 67-3-202. The claim for refund for the diesel tax may be filed at the end of each calendar quarter but no later than one (1) year from the date of last purchase represented in the claim. The minimum amount of such claim is two hundred fifty dollars ($250). Supporting documentation shall be submitted with the claim as the commissioner may require. If the minimum is not met in one (1) quarter then it can be attached to and used in subsequent quarters, but not to exceed two (2) years.
[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1518.]