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-.06 - AUXILIARY ENGINES

(a) In the case of fuel dispensed by a retail service station into either the separate tank of a refrigeration unit, cement mixer or the tank of a motor vehicle with a power take-off unit, the claim for refund shall be supported by the original copy of the credit card or cash sales ticket of the dispensing retail service station.

(b) In the case of fuel withdrawn from bulk storage of the user, the claim for refund shall be supported by a daily withdrawal summary of tax paid fuel removed from bulk purchase storage. Such summary shall list each individual withdrawal, the unit identification number, the number of gallons withdrawn, and the beginning and ending inventory amounts of fuel for each semi-annual period. In addition, all bulk purchases shall be listed on the reverse site of each copy of the claim; and there shall be shown thereon the date of purchase, name of vendor, invoice number and the number of gallons of each bulk purchase from which the fuel used is taken. A holder of permit required to operate an interstate freight motor vehicle under T.C.A. §67-3403 shall not be allowed a percentage refund on any amount greater than the net liability shown to be due the State of Tennessee on his quarterly highway-user fuel tax return.

(c) In lieu of furnishing a daily withdrawal summary of tax paid fuel as stated in subparagraph (b) of this paragraph, a claimant for refund may substitute a monthly consumption reading taken from the totallizers of a multiple key controlled pump which is located on the premises of the permittee. The multiple key controlled pump method shall be used only with a motor vehicle exhibiting a power takeoff unit Only one key shall be assigned to each using unit. A permittee using a multiple key controlled pump for his using units in removing tax paid fuel shall furnish to the department in writing and prior to placing the pump in operation, a complete list of keys by number and the assigned using unit for each key. A schedule shall be provided with the claim listing the using unit, corresponding key reference, and the total fuel withdrawn by month from the key pump and placed in the using unit. A key unit assignment shall not be altered unless prior written notice is given to the department. All other information requirements stated in subparagraph (b) of this paragraph shall also be applicable to a permittee using this operating methodology.

(a) provided either by an auxiliary engine attached to a self-propelled motor vehicle or by a power take-off auxiliary unit operating from a self-propelled vehicle's motor for the purpose of operating a concrete miser, or a pneumatic, boom, or pump unloader, or

(b) provided exclusively by an auxiliary engine for the purpose of operating a refrigeration unit or cement mixer.

(a) filed with a claim for refund if the permittee is a holder of a refund permit designated with an "A.M." prefix. or

(b) filed with the quarterly highway user fuel tax return if the permittee is a holder of a refund permit designated otherwise.