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2019 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
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.
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