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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 4 - Refund on Gasoline Used for Static...
Division 4 - Refund on Gasoline Used for Static Testing of Engines.
Section 40-17-120 - "Gasoline" defined.
Section 40-17-121 - Purpose of division.
Section 40-17-122 - Eligibility for refund; amount.
Section 40-17-124 - False or fraudulent claims.
Section 40-17-125 - Department of Revenue authorized to adopt, promulgate, and enforce reasonable rules and regulations.