Liquid Fuels Tax Refund

Keitel, Deputy Attorney General,

—We have your request to be advised concerning the interpretation of the Act of May 26, 1949, P. L. 1880, which amends section 17 of The Liquid Fuels Tax Act of May 21,1931, P. L. 149, 72 PS §2611q.

The act of 1949 provides in part as follows:

*515“Any person who shall use or buy liquid fuels on which the tax imposed by this act shall have been paid and shall consume the same in the operation of any nonlicensed farm tractor or licensed farm tractor when used off the highways for agricultural purposes or non-licensed powered farm machinery for purposes relating to the…