The Legislature declares that the intent of this article is to establish an efficient, standardized motor fuel tax collection and enforcement system for the collection of the excise tax on compressed natural gas and liquefied natural gas.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Section 40-17-168 - Legislative Findings.
Section 40-17-168.1 - Definitions.
Section 40-17-168.2 - Levy and Collection of Tax; Application and Fee.
Section 40-17-168.3 - Application Form.
Section 40-17-168.4 - License Requirement.
Section 40-17-168.5 - Surety Bond.
Section 40-17-168.6 - Refusal to Issue License; Appeal.
Section 40-17-168.7 - Issuance of License.
Section 40-17-168.8 - Discontinuance of Licensed Business; Payment of Taxes.
Section 40-17-168.9 - Cancellation of License.
Section 40-17-168.10 - Deduction for Sale or Disbursement to Exempt Entities.
Section 40-17-168.11 - Tax Payments and Returns.
Section 40-17-168.12 - Reporting of Information; Single Return for Multiple Locations.
Section 40-17-168.13 - Receipt and Remission of Taxes; Liability.
Section 40-17-168.14 - Recordkeeping.
Section 40-17-168.15 - Disposition of Funds.
Section 40-17-168.16 - Civil Penalties.
Section 40-17-168.17 - Criminal Penalties.