Section 40-17-307 Assessment of tractors for ad valorem tax.
Section 40-17-307
Assessment of tractors for ad valorem tax.
Before any refund of state motor fuel tax can be made to any applicant, all tractors owned by the applicant shall first be assessed for ad valorem tax purposes.
(Acts 1957, No. 743, p. 1173, §7(a); §40-17-107; amended and renumbered by Act 2008-275, p. 402, §6.)