2019 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Article 3 - Motor Carrier Fuel Tax.
Section 40-17-141 - Levy; amount of tax.

Universal Citation: AL Code § 40-17-141 (2019)
Section 40-17-141Levy; amount of tax.

Every motor carrier shall pay an excise tax upon motor fuels used in its operations within this state at the same rate per gallon as shall be currently in effect for the classifications of fuels so used under applicable statutes levying the gasoline tax and diesel fuel tax, as such terms are defined in subdivisions (6) and (7) of Section 40-17-140.

(Acts 1961, No. 674, p. 925, §2.)
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