Section 40-17-102

Eligibility for refund; amount.

If gasoline is used on the farm for agricultural purposes, as defined by this division, the ultimate purchaser of such gasoline shall be entitled to receive a refund of a portion of the state tax paid on such gasoline. The amount of such refund shall be equal to $.11 per gallon for each gallon of gasoline which is purchased and used for such purposes.

(Acts 1957, No. 743, p. 1173, §3; Acts 1959, No. 416, p. 1104, §1; Acts 1992, No. 92-203, p. 486, §5.)