Section 40-17-305 Payment of refund; appropriation. - Alabama Statutes

Section 40-17-305

Payment of refund; appropriation.

Upon approval of a claim by the Commissioner of Revenue, the state Comptroller is authorized and directed to draw a warrant for payment thereof. There is hereby appropriated out of the proceeds of the state taxes on motor fuels levied pursuant to Articles 1, 2, or 6 of this chapter, so much thereof as may be necessary to make refunds from time to time as provided for by this article. The amount appropriated shall be credited pro rata against each fund which is a recipient of the taxes levied pursuant to Articles 1, 2, or 6 of this chapter, excluding any fund which is entitled to receive a dollar certain solely for the payment of a bond issue; provided, however, no refund shall be appropriated from the portion earmarked for the county or municipal governing body unless a resolution approving participation in the refund procedure has been adopted by the governing body of the appropriate county or municipality.

(Acts 1957, No. 743, p. 1173, §6; §40-17-105; amended and renumbered by Act 2008-275, p. 402, §6.)