Every motor carrier shall pay an excise tax upon motor fuels used in its operations within this state at the same rate per gallon as shall be currently in effect for the classifications of fuels so used under applicable statutes levying the gasoline tax and diesel fuel tax, as such terms are defined in subdivisions (6) and (7) of Section 40-17-140.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
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.