State Codes and Statutes
Statutes > Alabama > Title40 > Chapter17 > 40-17-121Section 40-17-121
Purpose of division.
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.)