The provisions of this article pertaining to lubricating oil and the tax herein levied on lubricating oil shall be administered and collected in accordance with Sections 40-17-170, 40-17-173, 40-17-176 through 40-17-186, or as otherwise provided in this title.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Article 6 - Additional Excise Tax on Gasoline, Motor Fuel and Lubricating Oil.
Section 40-17-220 - Levy, Collection, and Remittance of Tax; Exemptions; Credit or Refund.
Section 40-17-221 - Administration of Article and Collection of Tax.
Section 40-17-222 - Distribution of Tax Proceeds Derived From Motor Fuel.
Section 40-17-223 - Distribution of Tax Proceeds Derived From Gasoline and Lubricating Oil.
Section 40-17-224 - Use of Net Tax Proceeds for Highway Purposes.