Section 40-17-101

Purpose of division.

The purpose of this division 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 gasoline 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, 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.)