Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter17. GASOLINE AND OTHER MOTOR FUELS; LUBRICATING OILS. |
Article2. Gasoline Tax. |
Division3. Refund on Gasoline Used for Agricultural Purposes. |
§ 40-17-100. "Gasoline used on the farm for agricultural purposes" defined. |
§ 40-17-101. Purpose of division. |
§ 40-17-102. Eligibility for refund; amount. |
§ 40-17-103. Filing and form of claim for refund. |
§ 40-17-104. Time for filing claim. |
§ 40-17-105. Payment of refund; appropriation. |
§ 40-17-106. Powers of Commissioner of Revenue. |
§ 40-17-107. Tractors owned by applicant to be assessed for ad valorem tax. |
§ 40-17-108. False or fraudulent claims. |