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U.S. State Codes
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Alabama
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Title 40 - Revenue and Taxa...
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Chapter 17 - Gasoline and O...
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Article 2 - Gasoline Tax.
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Division 3 - Refund on Gasoline Used for Agricu...
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.
Section 40-17-108 - False or fraudulent claims.