The department may collect any motor fuel taxes and fees due the members of the agreement under the provisions therein, and may deposit taxes and fees collected into an escrow account, until the time as the taxes and fees can be distributed to the respective members.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Article 9 - International Fuel Tax Agreement.
Section 40-17-270 - Definitions.
Section 40-17-271 - Powers and Authority of the Commissioner of the Department of Revenue.
Section 40-17-272 - Provisions of Agreement.
Section 40-17-273 - Collection of Taxes and Fees; Escrow.