Fuel Taxes 

Alabama Code > Title 40 > Chapter 17 > § 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.

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