Section 40-17-122 Eligibility for refund; amount.
Section 40-17-122
Eligibility for refund; amount.
If gasoline is used in the static and fixed testing of engines manufactured or remanufactured in this state, and if the said testing in no way uses the public highways of this state, 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 all state taxes paid except $.01 per gallon for each gallon of gasoline which is purchased and used for such purposes.
(Acts 1969, No. 403, p. 789, §3; Acts 1992, No. 92-203, p. 486, §7.)