There is a newer version of the Code of Alabama
2012 Code of Alabama
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.
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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- Section 40-17-320 - Short title.
- Section 40-17-321 - Legislative intent.
- Section 40-17-322 - Definitions.
- Section 40-17-323 - Promulgation of rules; reporting forms or format.
- Section 40-17-324 - Exchange of information with other states.
- Section 40-17-325 - Levy of excise tax; rates.
- Section 40-17-326 - Taxable activities; terminal operators deemed suppliers; tax to be added to selling price of motor fuel.
- Section 40-17-327 - Taxable unaccounted for motor fuel losses at a terminal.
- Section 40-17-328 - Fuels on which tax is levied; who is liable for tax.
- Section 40-17-329 - Exemptions.
- Section 40-17-330 - Refund petitions and claims.
- Section 40-17-331 - Floor-stocks tax on motor fuel.
- Section 40-17-332 - Licenses required.
- Section 40-17-333 - Application for license.
- Section 40-17-334 - Licensed permissive suppliers.
- Section 40-17-335 - Surety bond.
- Section 40-17-336 - Refusal to issue license; appeal.
- Section 40-17-337 - Issuance of license; nontransferability.
- Section 40-17-338 - Discontinuance of business by a licensee.
- Section 40-17-339 - Cancellation of license.
- Section 40-17-340 - Filing of monthly return and payment due.
- Section 40-17-341 - Remitting of taxes due to supplier or permissive supplier.
- Section 40-17-342 - Requirements for returns.
- Section 40-17-343 - Deductions from monthly return for payments not previously remitted; administrative discount.
- Section 40-17-344 - Payments held in trust for the state; notification of nonpayment.
- Section 40-17-345 - Import verification number; licensing.
- Section 40-17-346 - Monthly exporter returns.
- Section 40-17-347 - Monthly informational report of terminal operators; annual report.
- Section 40-17-348 - Monthly informational report of motor fuel transporter.
- Section 40-17-349 - Violations.
- Section 40-17-350 - Transportation of motor fuel; inspections.
- Section 40-17-351 - Civil penalties.
- Section 40-17-352 - Criminal penalties.
- Section 40-17-353 - Seizure of storage receptacles pending payment of taxes, interest, and penalties; sale of motor fuel; forfeiture of contraband.
- Section 40-17-354 - Recordkeeping.
- Section 40-17-355 - Refusal to permit inspection.
- Section 40-17-356 - Dyed diesel fuel.
- Section 40-17-357 - Preemption of local laws.
- Section 40-17-358 - Taxes to be borne by consumer and paid once.
- Section 40-17-359 - Distribution and use of proceeds.
- Section 40-17-360 - Disposition of aviation fuel proceeds.
- Section 40-17-361 - Disposition of diesel proceeds.
- Section 40-17-362 - Use of tax proceeds for highway purposes.
- Section 40-17-363 - Funding.
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.
