Section 67-3-1308 - Prepaid user authorization - Cancellation and refund

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. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2408.