Tennessee Statutes
§ 67-3-1308 — Prepaid user authorization - Cancellation and refund
Tennessee § 67-3-1308
JurisdictionTennessee
Title67
This text of Tennessee § 67-3-1308 (Prepaid user authorization - Cancellation and refund) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tenn. Code Ann. § 67-3-1308 (2026).
Text
A prepaid user may cancel the authorization by giving written notice to the department. The cancellation is effective as of the date of the notice. The department shall refund such portion of the prepaid tax attributable to the remaining portion of the calendar year.
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Legislative History
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2408.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-3-1308, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-3-1308.