Code of Alabama
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Article 12A - The Rebuild Alabama Act.

Section 40-17-370 - Levy, Administration, and Collection of Additional Excise Tax. - (a) Effective for tax periods beginning after August 31, 2019,...

Section 40-17-371 - Cost of Collection; Distribution of Tax Proceeds. - (a) The Alabama Department of Revenue shall retain one-quarter of...