Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Article 11 - Refund on Gasoline Used for Agricultural Purposes.
Section 40-17-300 - Definitions.
Section 40-17-302 - Eligibility for Refund; Amount.
Section 40-17-303 - Filing and Form of Claim for Refund.
Section 40-17-304 - Time for Filing Claim.
Section 40-17-305 - Payment of Refund; Appropriation.
Section 40-17-306 - Powers of Commissioner of Revenue.
Section 40-17-307 - Assessment of Tractors for Ad Valorem Tax.