This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Division 3 - Refund on Gasoline Used for Agricultural Purposes.
Section 40-17-100 - "Gasoline Used on the Farm for Agricultural Purposes" Defined.
Section 40-17-101 - Purpose of Division.
Section 40-17-102 - Eligibility for Refund; Amount.
Section 40-17-103 - Filing and Form of Claim for Refund.
Section 40-17-104 - Time for Filing Claim.
Section 40-17-105 - Payment of Refund; Appropriation.
Section 40-17-106 - Powers of Commissioner of Revenue.
Section 40-17-107 - Tractors Owned by Applicant to Be Assessed for Ad Valorem Tax.