Code of Alabama
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Article 2 - Gasoline Tax.

Division 1 - General Provisions.

Section 40-17-30 - Definitions. - Repealed by Act 2011-565, §45, p. 1084, effective October 1,...

Section 40-17-31 - Levy and Amount of Tax; Collection and Distribution of Proceeds. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-32 - By Whom Excise Tax Collected and Paid Over. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-33 - Report of Sales and Withdrawals. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-34 - Monthly Statements to Be Sworn To. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-35 - Record of Sales, Withdrawals and Distributions. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-36 - Report of Address by Distributor, Refiner, Storer, Etc. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-37 - Penalty for Failure to Make Reports or Keep Records. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-38 - Discount Allowed to Distributors, etc., Licensed Under Section 40-12-194. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-39 - Duty of Department of Revenue to Enforce Provisions. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-40 - Effect of Acceptance of Money on Recovery of Balance. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-43 - Department of Revenue to Prescribe Form of Statements and Reports. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-45 - Use of Motor Fuel Upon Which Tax Has Not Been Paid. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-49 - Restraint of Violators. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-50 - Cities and Towns Prohibited From Levying New or Additional Tax on Aviation Fuel. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-51 - Municipalities and Counties May Provide That Local Tax Be Borne by Consumer and Paid to Municipality or County but Once. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-52 - Adjustment of Taxes Collected on Sales Across State Line. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Division 2 - Distribution and Use of Proceeds.

Section 40-17-70 - Definitions. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-71 - Legislative Intent. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-72 - Distribution of 45 Percent of Net Tax Proceeds. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-73 - Disposition of 55 Percent of Net Tax Proceeds. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-74 - Disposition of Sums Allocated and Apportioned to Counties. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-74.1 - Distribution of Supplemental Net Tax. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-75 - Use of County Portion to Pay Salaries of Members of County Governing Bodies. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-76 - Payment of Compensation of Clerks of County Governing Bodies. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-77 - Effective Date of Census. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-78 - Use of Net Tax Proceeds for Highway Purposes - Generally. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-79 - Use of Net Tax Proceeds for Highway Purposes - Construction and Maintenance of Streets in Municipalities. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-80 - Use of Net Tax Proceeds for Highway Purposes - Construction and Maintenance of Highways and Traffic Control Areas on School Property. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-81 - State Treasurer to Make Allocations and Distributions. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-82 - Preservation of Prior Pledges. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Division 3 - Refund on Gasoline Used for Agricultural Purposes.

Section 40-17-100 - "Gasoline Used on the Farm for Agricultural Purposes" Defined. - This section was amended and renumbered as §40-17-300 by Act...

Section 40-17-101 - Purpose of Division. - This section was amended and renumbered as §40-17-300 by Act...

Section 40-17-102 - Eligibility for Refund; Amount. - This section was amended and renumbered as §40-17-300 by Act...

Section 40-17-103 - Filing and Form of Claim for Refund. - This section was amended and renumbered as §40-17-300 by Act...

Section 40-17-104 - Time for Filing Claim. - This section was amended and renumbered as §40-17-300 by Act...

Section 40-17-105 - Payment of Refund; Appropriation. - This section was amended and renumbered as §40-17-300 by Act...

Section 40-17-106 - Powers of Commissioner of Revenue. - This section was amended and renumbered as §40-17-300 by Act...

Section 40-17-107 - Tractors Owned by Applicant to Be Assessed for Ad Valorem Tax. - This section was amended and renumbered as §40-17-300 by Act...

Section 40-17-108 - False or Fraudulent Claims. - This section was amended and renumbered as §40-17-300 by Act...

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

Section 40-17-120 - "Gasoline" Defined. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-121 - Purpose of Division. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-122 - Eligibility for Refund; Amount. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-124 - False or Fraudulent Claims. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-125 - Department of Revenue Authorized to Adopt, Promulgate, and Enforce Reasonable Rules and Regulations. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...