The proceeds of the tax hereby imposed shall be disbursed as follows: That portion thereof that is attributable to the use of motor fuel subject to the gasoline tax shall be disbursed in the manner provided by law for the disbursement of the proceeds of the gasoline tax; and that portion thereof that is attributable to the use of motor fuel subject to the diesel fuel tax shall be disbursed in the manner provided by law for the disbursement of the proceeds of the diesel fuel tax.
The cost of administering and enforcing this article for each fiscal year shall be paid to the state Department of Revenue, to be allotted and budgeted under Article 4 of Chapter 4 of Title 41, in addition to the regular appropriation to such department.
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.