Tennessee § 67-3-414 - Refunds — Auxiliary engines.

§ 67-3-414. Refunds — Auxiliary engines.

Any person using gasoline or undyed diesel fuel for truck refrigeration or cement mixing, where the gasoline or undyed diesel fuel is delivered into a container or fuel tank that is equipped or designed to supply only the internal combustion engine used exclusively for truck refrigeration or cement mixing, and where tax has been paid, shall be entitled to a refund of the tax imposed under §§ 67-3-201 and 67-3-202 except one cent (1¢) per gallon. Any person using fuel for the generation of power to operate a mobile self-propelled rock drill; a motor vehicle and an auxiliary unit used for concrete mixing; for boom, pneumatic, or pump unloading; on which the gasoline tax or diesel tax has been paid, or on which the tax is payable by a limited user, shall be entitled to a refund, or a reduction of taxes imposed according to the following formula: For concrete mixers and concrete pumpers, forty percent (40%) of the tax; For pneumatic unloaders, ten percent (10%) of the tax; For boom unloaders, ten percent (10%) of the tax; For pump unloaders, the tax on two and one-half gallons (2.5 gals.) for each unloading where the pump is actually used; and For mobile self-propelled rock drills, ninety percent (90%) of the tax. No refund shall be authorized unless an application, executed under penalty of perjury and containing such information as the commissioner may require, is filed with the commissioner. No refund shall be authorized unless the amount due in refund is fifty dollars ($50.00) or more in a semiannual period. Refund applications must be filed semiannually and within ninety (90) days following the end of June and December of the semiannual period in which the fuel was used. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1514 . Compiler's Notes. Former title 67, ch. 3, parts 12-24 were transferred to title 67, ch. 3, parts 1-13 in 2003. See the parallel reference table for former and new section locations in § 67-3-101 .