Tennessee Code Title 67. Taxes and Licenses § 67-3-411

(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.