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2022 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 19 - Motor Carrier Mileage Tax.
Section 40-19-16 - Bond or Other Security for Collection of Tax.
Universal Citation: AL Code § 40-19-16 (2022)
Section 40-19-16
Bond or other security for collection of tax.
Every such motor carrier shall file with the Department of Revenue a bond in the sum not to exceed $1,000, made payable to the State of Alabama to insure the collection of such mileage tax. Such bond to be approved by the Commissioner of the Department of Revenue; provided, that the Commissioner of the Department of Revenue may accept bonds issued by the State of Alabama or other adequate security in lieu of such bond.
(Acts 1939, No. 664, p. 1050, §18; Code 1940, T. 48, §301(50).)
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