Section 40-17-302 Eligibility for refund; amount. - Alabama Statutes

Section 40-17-302

Eligibility for refund; amount.

(a) If motor fuel is used for agricultural purposes, as defined in subsection (1) of Section 40-17-300, the ultimate purchaser of motor fuel shall be entitled to receive a refund of a portion of the state tax paid on motor fuel pursuant to Articles 1, 2, or 6 of this chapter. The amount of the refund shall be equal to eleven cents ($.11) per gallon for each gallon of motor fuel which is purchased and used for these purposes.

(b) If motor fuel is used for agricultural purposes, as defined in subsection (2) of Section 40-17-300, the ultimate purchaser of the motor fuel shall be entitled to receive a refund of a portion of the state tax paid on the motor fuel. The amount of the refund shall be equal to eleven cents ($.11) per gallon for each gallon of motor fuel which is purchased and used for such purposes. The aggregate amount refunded pursuant to this subsection shall not exceed one thousand dollars ($1,000) during each 12-month period ending on December 31 of each year.

Acts 1957, No. 743, p. 1173, §3; Acts 1959, No. 416, p. 1104, §1; Acts 1992, No. 92-203, p. 486, §5; §40-17-102; amended and renumbered by Act 2008-275, p. 402, §6.)