43-20-210 - Applications for refunds Refund forms. - Tennessee Statutes

43-20-210. Applications for refunds Refund forms.

(a)  Within ninety (90) days of an assessment being withheld by the purchaser, any producer may make application, on forms to be prescribed by the board, to the board for a refund of assessments withheld. The application shall be accompanied by copies of sales slips signed by the purchaser evidencing the withheld assessments for which refund is sought.

(b)  Refund forms shall be made available in each University of Tennessee county extension office, and shall be displayed and made available to producers at those locations.

[Acts 1985, ch. 108, § 10; 1987, ch. 271, § 1; 1991, ch. 157, § 3.]