Section 40-17-304 Time for filing claim. - Alabama Statutes

Section 40-17-304

Time for filing claim.

Not more than one claim for a refund of the state tax paid on motor fuel may be filed by any person under the provisions of this article with respect to motor fuel purchased during the 12-month period ending on December 31 each year; and no claim shall be allowed with respect to any such 12-month period unless the claim is filed on or before March 31 of the year following the 12-month period.

(Acts 1957, No. 743, p. 1173, §5; Acts 1959, No. 416, p. 1104, §3; Acts 1969, No. 1155, p. 2160; §40-17-104; amended and renumbered by Act 2008-275, p. 402, §6.)