Section 40-17-105

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 tax on gasoline so much thereof as may be necessary to make refunds from time to time as provided for by this division.

(Acts 1957, No. 743, p. 1173, §6.)