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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 40-17-147 - How amount of motor fuel used in state ascertained.
Universal Citation: AL Code § 40-17-147 (2019)
Section 40-17-147How amount of motor fuel used in state ascertained.
The amount of motor fuel used in the operations of any motor carrier within this state shall be such proportion of the total amount of such motor fuel used in its entire operations within and without this state as the total number of miles traveled within this state bears to the total number of miles traveled within and without this state.
(Acts 1961, No. 674, p. 925, §8.)
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