Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-07 - Petroleum Tax Division
Chapter 1320-07-04 - Exemption and Refund of Taxes on Petroleum Products
Section 1320-07-04-.01 - REFUNDS AND EXEMPTIONS

(1) In order to be entitled to an exemption or refund pursuant to T.C.A. § 67-3-201 et seq. a claimant must have been properly registered and where required, hold a valid permit. If a bond is required it shall be a valid bond of proper amount. This restriction on exemption or refund entitlements applies to all dealers, distributors, sellers, limited users, exporters, governmental agencies, farmers, truck operators or any other handler of gasoline or distillate seeking an exemption from or a refund of taxes.

(2) To secure a refund, a claimant must file a claim on a form authorized by the department within the period authorized for the type of claim being sought. Unless otherwise required by law or rule, refunds shall be claimed within ninety (90) days from the ending date covered by the report on which the claim is based. Where a credit is being taken it must be taken on a report filed within the same ninety (90) day period. Refund claims pursuant to T.C.A. § 67-3-901 et seq. on products exported outside the state for resale may be filed at any time within one (1) year of the time the export on which the claim is based was made.

(3) Copies of invoices, bills of lading or other detailed documentation required to support the accuracy of a claim, credit, or exemption may be destroyed by the department after the claim has been approved and processed for payment or the approval of the credit or exemption has been granted. The properly approved copy of the claim form or report on which credit or exemption is taken will be maintained by the department for a minimum of four (4) years as proof of payment and for audit verification.