Every person required to make application for and receive a decal under this chapter shall at the time of making said application remit to the Liquefied Petroleum Gas Board the total amount of the flat fee due plus the cost of the decal issued. The proceeds of the flat fee shall be deposited by the Liquefied Petroleum Gas Board in the State Treasury to the credit of the Public Road and Bridge Fund. The proceeds of the decal issuance fee shall be deposited in the State Treasury to the credit of the Liquefied Petroleum Gas Board Fund. Any administration costs relating to such decals shall be paid by the Liquefied Petroleum Gas Board from such fees collected. Said costs are hereby appropriated from the Liquefied Petroleum Gas Board Fund.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Article 3A - Liquefied Petroleum Gas Fuel Tax.
Section 40-17-162 - Remittance of Flat Fee and Cost of Decal; Disposition of Proceeds.
Section 40-17-163 - Rules and Regulations.
Section 40-17-164 - Penalty for Failure to Timely Obtain Decal; Disposition of Penalty.
Section 40-17-166 - Exemption of Certain Vehicles From Excise Tax.