Alabama Chapter 17 — GASOLINE AND OTHER MOTOR FUELS; LUBRICATING OILS.
Article 1 Motor Fuel Tax.
- Section 40-17-1 — Definitions.
- Section 40-17-2 — Levied; credit or refund.
- Section 40-17-5 — Tax to be paid and statement rendered monthly.
- Section 40-17-6 — Monthly statement to be sworn to.
- Section 40-17-7 — Adequate records to be maintained.
- Section 40-17-8 — Forms for statements and reports; cost of enforcement.
- Section 40-17-9 — Failure to make reports or keep records.
- Section 40-17-13 — Disposition of proceeds of tax.
- Section 40-17-14 — Application for license for purchase, sale, withdrawal, etc.; bond.
- Section 40-17-18 — Rules and regulations.
- Section 40-17-19 — Effect on provisions of Article 2 of this chapter.
- Section 40-17-20 — Restraint of violators of article.
- Section 40-17-22 — Unlawful to sell for use or to use motor fuel upon which tax not paid; penalties.
Article 2 Gasoline Tax.
- Section 40-17-30 — Definitions.
- Section 40-17-31 — Levy and amount of tax; collection and distribution of proceeds.
- Section 40-17-32 — By whom excise tax collected and paid over.
- Section 40-17-33 — Report of sales and withdrawals.
- Section 40-17-34 — Monthly statements to be sworn to.
- Section 40-17-35 — Record of sales, withdrawals and distributions.
- Section 40-17-36 — Report of address by distributor, refiner, storer, etc.
- Section 40-17-37 — Penalty for failure to make reports or keep records.
- Section 40-17-38 — Discount allowed to distributors, etc., licensed under Section 40-12-194.
- Section 40-17-39 — Duty of Department of Revenue to enforce provisions.
- Section 40-17-40 — Effect of acceptance of money on recovery of balance.
- Section 40-17-43 — Department of Revenue to prescribe form of statements and reports.
- Section 40-17-45 — Use of motor fuel upon which tax has not been paid.
- Section 40-17-49 — Restraint of violators.
- Section 40-17-50 — Cities and towns prohibited from levying new or additional tax on aviation fuel.
- Section 40-17-51 — Municipalities and counties may provide that local tax be borne by consumer and paid to municipality or county but once.
- Section 40-17-52 — Adjustment of taxes collected on sales across state line.
- Section 40-17-70 — Definitions.
- Section 40-17-71 — Legislative intent.
- Section 40-17-72 — Distribution of 45 percent of net tax proceeds.
- Section 40-17-73 — Disposition of 55 percent of net tax proceeds.
- Section 40-17-74 — Disposition of sums allocated and apportioned to counties.
- Section 40-17-74.1 — Distribution of supplemental net tax.
- Section 40-17-75 — Use of county portion to pay salaries of members of county governing bodies.
- Section 40-17-76 — Payment of compensation of clerks of county governing bodies.
- Section 40-17-77 — Effective date of census.
- Section 40-17-78 — Use of net tax proceeds for highway purposes - Generally.
- Section 40-17-79 — Use of net tax proceeds for highway purposes - Construction and maintenance of streets in municipalities.
- Section 40-17-80 — Use of net tax proceeds for highway purposes - Construction and maintenance of highways and traffic control areas on school property.
- Section 40-17-81 — State Treasurer to make allocations and distributions.
- Section 40-17-82 — Preservation of prior pledges.
- Section 40-17-100 — "Gasoline used on the farm for agricultural purposes" defined.
- Section 40-17-101 — Purpose of division.
- Section 40-17-102 — Eligibility for refund; amount.
- Section 40-17-103 — Filing and form of claim for refund.
- Section 40-17-104 — Time for filing claim.
- Section 40-17-105 — Payment of refund; appropriation.
- Section 40-17-106 — Powers of Commissioner of Revenue.
- Section 40-17-107 — Tractors owned by applicant to be assessed for ad valorem tax.
- Section 40-17-108 — False or fraudulent claims.
- Section 40-17-120 — "Gasoline" defined.
- Section 40-17-121 — Purpose of division.
- Section 40-17-122 — Eligibility for refund; amount.
- Section 40-17-124 — False or fraudulent claims.
- Section 40-17-125 — Department of Revenue authorized to adopt, promulgate, and enforce reasonable rules and regulations.
Article 3 Motor Carrier Fuel Tax.
- Section 40-17-140 — Definitions.
- Section 40-17-141 — Levy; amount of tax.
- Section 40-17-142 — Credit of payment of gasoline and motor fuel taxes.
- Section 40-17-144 — Penalty for false statements.
- Section 40-17-145 — Payment of tax.
- Section 40-17-146 — Disposition of proceeds of tax; appropriations.
- Section 40-17-147 — How amount of motor fuel used in state ascertained.
- Section 40-17-148 — Reports of motor carrier.
- Section 40-17-150 — Annual identification markers.
- Section 40-17-152 — Authority of commissioner to adopt rules and regulations.
- Section 40-17-153 — Exemptions from article.
- Section 40-17-154 — Article cumulative.
- Section 40-17-155 — Penalties.
Article 3A Liquefied Petroleum Gas Fuel Tax.
- Section 40-17-160 — Flat fee on vehicles using liquefied petroleum gas or natural gas as fuel.
- Section 40-17-161 — Annual decal from Liquefied Petroleum Gas Board; reduced fee for vehicles acquired, etc., after September 30 and after December 31; ten-day application period after conversion; display of decal indicating use of liquefied petroleum gas as fuel; penalties.
- Section 40-17-162 — Remittance of flat fee and cost of decal; disposition of proceeds.
- Section 40-17-163 — Rules and regulations.
- Section 40-17-164 — Penalty for failure to timely obtain decal; disposition of penalty.
- Section 40-17-165 — Tax on out-of-state vehicles; remittance; purchase of decals for out-of-state vehicles.
- Section 40-17-166 — Exemption of certain vehicles from excise tax.
Article 4 Oils, Greases or Substitutes.
- Section 40-17-170 — Definitions.
- Section 40-17-171 — Levy; amount; certificates of exemption.
- Section 40-17-172 — Disposition of tax.
- Section 40-17-173 — Tax to apply whether withdrawal for use or sale.
- Section 40-17-174 — Wholesale dealers in illuminating, lubricating or fuel oils.
- Section 40-17-175 — Swearing to statement.
- Section 40-17-176 — Records of sales.
- Section 40-17-177 — Report of address by distributor, storer, retail dealer, or manufacturer.
- Section 40-17-178 — Penalty for failure to make reports or keep records.
- Section 40-17-179 — Duty of Department of Revenue to enforce provisions.
- Section 40-17-180 — Effect of acceptance of money on recovery of balance.
- Section 40-17-182 — Forms for reports.
- Section 40-17-185 — Restraint of violators.
- Section 40-17-186 — When statements to be rendered and tax paid.
Article 5 Records and Reports of Carriers and Warehouses.
- Section 40-17-200 — When report to be made by carriers.
- Section 40-17-201 — When reports to be made by warehousemen and transfer companies.
- Section 40-17-203 — Penalty for failure to comply.
Article 6 Additional Excise Tax on Gasoline, Motor Fuel and Lubricating Oil.
- Section 40-17-220 — Levy, collection, and remittance of tax; exemptions; credit or refund.
- Section 40-17-221 — Administration of article and collection of tax.
- Section 40-17-222 — Distribution of tax proceeds derived from motor fuel.
- Section 40-17-223 — Distribution of tax proceeds derived from gasoline and lubricating oil.
- Section 40-17-224 — Use of net tax proceeds for highway purposes.
- Section 40-17-225 — Allocations of revenue collections.
Article 7 Exemption of Class 1 Municipalities from Oil, Gasoline and Diesel Fuel Taxes.
Article 8 Exemption of Class 2 Municipalities From Oil, Gasoline and Diesel Fuel Taxes.
Article 9 International Fuel Tax Agreement.
- Section 40-17-270 — Definitions.
- Section 40-17-271 — Powers and authority of the Commissioner of the Department of Revenue.
- Section 40-17-272 — Provisions of agreement.
- Section 40-17-273 — Collection of taxes and fees; escrow.
- Section 40-17-274 — Disbursement.
- Section 40-17-275 — Audit.