Link to law: http://alisondb.legislature.state.al.us/alison/codeofalabama/1975/138214.htm
Published: 2015

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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.

Article 2 Gasoline Tax.

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.

Division 2 Distribution and Use of Proceeds.

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.

Division 3 Refund on Gasoline Used for Agricultural Purposes.

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.

Division 4 Refund on Gasoline Used for Static Testing of Engines.

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.

Division 5 Reduction of Rate of Taxation on Gasohol.

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.

Article 3A Liquefied Petroleum Gas Fuel Tax.

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 certain vehicles; ten-day application period after conversion; display of decals; 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 40-17-167 Decal requirement suspended.

Article 4 Oils, Greases or Substitutes.

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 oil license fee; import license fee; exemption.

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.

Article 5 Records and Reports of Carriers and Warehouses.

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.

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.

Article 7 Exemption of Class 1 Municipalities from Oil, Gasoline and Diesel Fuel Taxes.

Section 40-17-240 Exemption of Class 1 municipalities, boards of education, private and church schools, etc., from certain fuel taxes.

Article 8 Exemption of Class 2 Municipalities From Oil, Gasoline and Diesel Fuel Taxes.

Section 40-17-250 Exemption of Class 2 municipalities from oil, gasoline and diesel fuel taxes.

Article 9 International Fuel Tax Agreement.

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.

Article 10 Discount for Distributors; Floor-stocks Tax.

Section 40-17-290 Discount authorized.

Section 40-17-291 Floor-stocks tax on motor fuel.

Article 11 Refund on Gasoline Used for Agricultural Purposes.

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.

Article 12 Alabama Terminal Excise Tax Act.

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.