Section 40-17-301 Purposes. - Alabama Statutes

Section 40-17-301

Purposes.

The purpose of this article is to promote agriculture in Alabama and to encourage and foster the progress of the farmers of this state by providing for a refund of a portion of the state tax paid on motor fuel which is used in propelling or operating tractors used exclusively for agricultural purposes, or which is used in operating certain auxiliary engines attached to and made a part of certain farm machinery, or which is used in propelling any vehicle when used to transport farm products to be used in the generation of electricity from renewable energy resources, thereby making it possible for Alabama farmers to use extensively mechanized equipment in competition with the farmers and agricultural interests of surrounding states.

(Acts 1957, No. 743, p. 1173, §1; §40-17-101; amended and renumbered by Act 2008-275, p. 402, §6.)