The tax hereby imposed shall be paid by each motor carrier quarterly to the commissioner on or before the last day of April, July, October, and January of each year and calculated upon the amount of motor fuel used in its operations within this state by each such motor carrier during the quarter ending with the last day of the preceding month.
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.