Code of Alabama
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Article 3 - Motor Carrier Fuel Tax.

Section 40-17-140 - Definitions. - For the purpose of this article, the following terms shall...

Section 40-17-141 - Levy; Amount of Tax. - Every motor carrier shall pay an excise tax upon motor...

Section 40-17-142 - Credit of Payment of Gasoline and Motor Fuel Taxes. - (a) Every motor carrier subject to the tax hereby imposed...

Section 40-17-144 - Penalty for False Statements. - Any person who willfully and knowingly makes a false statement...

Section 40-17-145 - Payment of Tax. - The tax hereby imposed shall be paid by each motor...

Section 40-17-146 - Disposition of Proceeds of Tax; Appropriations. - The proceeds of the tax hereby imposed shall be disbursed...

Section 40-17-147 - How Amount of Motor Fuel Used in State Ascertained. - The amount of motor fuel used in the operations of...

Section 40-17-148 - Reports of Motor Carrier. - Every motor carrier subject to the tax imposed by this...

Section 40-17-150 - Annual Identification Markers. - (a) The commissioner shall provide by regulation for the issuance...

Section 40-17-152 - Authority of Commissioner to Adopt Rules and Regulations. - The commissioner is hereby authorized to adopt, promulgate, and enforce...

Section 40-17-153 - Exemptions From Article. - Nothing in this article shall apply to any motor vehicle...

Section 40-17-154 - Article Cumulative. - The taxes imposed on motor carriers by this article are...

Section 40-17-155 - Penalties. - Failure to comply with any provisions of this article, including...