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-.07 - RECORDS OF USE
Current through September 24, 2024
(1) With respect to fuel used by a permit holder which is dispensed by a retail service station, there shall be completed and furnished to the user a sales ticket by the vendor at the time of each purchase. The sales ticket shall reflect the following information:
In addition to the foregoing requirements, in order to be acceptable for refund claim purposes each invoice or retail service station sales ticket shall show the name of the permit holder as the purchaser, and have indicated thereon a date of sale which is within the same semi-annual time period for which the claim for refund is applicable.
(2) With respect to fuel used by a permit holder which is withdrawn from bulk purchase storage, there shall be a detailed record kept of each unit using refund fuel. This record shall reflect the mileage readings taken from the odometer of each using unit at the beginning and ending date of each semiannual time period. A permit holder applying for a refund on fuel used in pump unloading on the basis of two and one-half (2 1/2) gallons for each unloading shall file a detailed record in support of his claim reflecting the date of each unloading and the name and location of each customer receiving cargo unloaded through use of such two and one-half (2 1/2) gallons of fuel allowed for the total capacity of such vehicle unloaded.
Authority: T.C.A. §67-101.
