Code of Alabama - Title 40: Revenue and Taxation - Section 40-17-121 - Purpose of division
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Section 40-17-121 - Purpose of division.
Repealed by Act 2011-565, §45, effective October 1, 2012.
The purpose of the division is to promote industry in Alabama and to encourage and foster the progress of existing industry of this state by providing for a refund of a portion of the state tax paid on gasoline which is used solely for the fixed and static testing of engines manufactured or remanufactured in Alabama, and which test in no way uses the public highways of this state, thereby making it possible for industry in Alabama to compete effectively with similar industry in other states.
(Acts 1969, No. 403, p. 789, §1.)
Sections: 40-17-103 40-17-104 40-17-105 40-17-106 40-17-107 40-17-108 40-17-120 40-17-121 40-17-122 40-17-124 40-17-125 40-17-140 40-17-141 40-17-142 40-17-144
Last modified: February 19, 2012
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