(1) With respect to gasoline and motor fuel excise taxes which are required by law to be added to the price of the gasoline and motor fuel and which are paid over to the State by the Distributor and not by the consumer, those organizations specifically exempt from such taxes shall pay the appropriate tax at time of purchase and the amount of such tax shall be refunded to such organizations on a quarterly basis.
(2) Request for such refund shall be made on forms furnished by the Department of Revenue, properly attested to, and containing such information as the Department may deem necessary.
(Section 40-17-18, Code of Alabama 1975)
(Effective May 1, 1976.
Amendment filed December 14, 1987. Filed with LRS April 22, 1993. Amendment
filed with LRS January 19, 1996. Certification filed with LRS April 29, 1996,
effective date June 3, 1996. Amended October 1, 2010.)
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