Section 67-3-411 - Agricultural use refunds - Gasoline(a) Any person who shall use any taxable gasoline for agricultural purposes as defined in part 1 of this chapter on which the gasoline tax has been paid shall be entitled to a refund of the gasoline tax except one cent (1¢) per gallon; but there shall be no refund of the special privilege tax on gasoline imposed under § 67-3-203 or the environmental assurance fee on gasoline imposed under § 67-3-204.(b) No refund under this section shall be authorized, unless: (1) A claim is submitted containing a declaration that it is made under the penalty of perjury and also containing all of the information that the commissioner may require, and filed with the commissioner either semiannually or annually, on or before April 15 and October 15 following the end of each semiannual period ending on the immediately preceding December 31 and June 30 respectively, or on April 15 of the following year if filed annually;(2) Each purchase made is of fifty gallons (50 gals.) or more; and(3) The amount of the refund payable is twenty-five dollars ($25.00) or more for any one (1) claim period. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1511.