There is a newer version of the Code of Alabama
2009 Alabama Code
Title 40 — REVENUE AND TAXATION.
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.
- Division 1 General Provisions.
- 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.
- Division 2 Distribution and Use of Proceeds.
- 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.
- Division 3 Refund on Gasoline Used for Agricultural Purposes.
- 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.
- Division 4 Refund on Gasoline Used for Static Testing of Engines.
- 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.
- Division 5 Reduction of Rate of Taxation on Gasohol.
- 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.
- Article 10 Discount for Distributors; Floor-stocks Tax.
- Article 11 Refund on Gasoline Used for Agricultural Purposes.
- Section 40-17-300 Definitions.
- Section 40-17-301 Purposes.
- Section 40-17-302 Eligibility for refund; amount.
- Section 40-17-303 Filing and form of claim for refund.
- Section 40-17-304 Time for filing claim.
- Section 40-17-305 Payment of refund; appropriation.
- Section 40-17-306 Powers of Commissioner of Revenue.
- Section 40-17-307 Assessment of tractors for ad valorem tax.
- Section 40-17-308 False or fraudulent claims.
Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.