(a) For the purposes of this section, the following words and phrases shall have the following meanings:
(1) BRIDGE REPLACEMENT. Bridge replacement includes the replacement of existing bridge structures and, if necessary, the realignment of the adjacent approaches.
(2) RESURFACING, RESTORATION, AND REHABILITATION. Work undertaken primarily to preserve an existing facility. Restoration and rehabilitation is work required to return the existing pavement or bridge deck, including shoulders, to a condition of adequate structural support or to a condition adequate for placement of an additional state of construction. Resurfacing consists of the placement of additional surface material over the existing, restored, or rehabilitated roadway or bridge deck to improve serviceability or to provide additional strength. Resurfacing, restoration, and rehabilitation work may include changes to geometric features, such as minor widening, flattening curves, or improving sight distances.
(3) VEGETATION MANAGEMENT. Action taken to maintain the right-of-way of a paved road in a condition that is beneficial to public safety and the longevity of the road infrastructure including, but not limited to, restoration and maintenance and cleaning of the full width of the right-of-way through the use of herbicides, heavy equipment, and other means.
(b) It is the intent of the Legislature that the proceeds of the remaining two-thirds revenues received or collected by the department from the additional six cents ($.06) gasoline excise tax levied under Section 40-17-325(a)(1) and the revenues received or collected by the department from the additional six cents ($.06) diesel fuel excise tax under Section 40-17-325(a)(2) shall be used in the following manner:
(1) Where the use is by the Department of Transportation, the use shall, with the approval of the Governor, be for the construction and maintenance of public roads and bridges on the state highway system.
(2) Where the use is by a county, the use shall be for vegetation management or resurfacing, restoration, and rehabilitation of the paved county roads and bridges or bridge replacement on the county road system. These funds shall not be used for new construction unless 90 percent of the county's paved road system has achieved a grade of 85 percent based on the State of Alabama Department of Transportation's annual maintenance report of county roads and bridges. These funds shall not be used for the purchase of equipment or herbicides. The net tax proceeds distributed to the county shall not be commingled with other funds of the county, including any other gasoline tax revenues, and shall be kept and disbursed by the county from a special fund only for the purposes hereinabove provided.
(3) Where the use is by a municipality, the use shall be for resurfacing, restoration, and rehabilitation of roads, bridges, and streets within the municipality. The use may also be for bridge replacement within the municipality. From time to time, the funds may also be used to construct new roads and streets within the municipality. These funds shall not be commingled with other funds of the municipality, including any other gasoline tax revenues, and shall be kept and disbursed by the municipality from a special fund only for the purposes hereinabove provided.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Article 12 - Alabama Terminal Excise Tax Act.
Section 40-17-320 - Short Title.
Section 40-17-321 - Legislative Intent.
Section 40-17-322 - Definitions.
Section 40-17-323 - Promulgation of Rules; Reporting Forms or Format.
Section 40-17-324 - Exchange of Information With Other States.
Section 40-17-325 - Levy of Excise Tax; Rates.
Section 40-17-327 - Taxable Unaccounted for Motor Fuel Losses at a Terminal.
Section 40-17-328 - Fuels on Which Tax Is Levied; Who Is Liable for Tax.
Section 40-17-329 - Exemptions.
Section 40-17-330 - Refund Petitions and Claims.
Section 40-17-331 - Floor-Stocks Tax on Motor Fuel.
Section 40-17-332 - Licenses Required.
Section 40-17-333 - Application for License.
Section 40-17-334 - Licensed Permissive Suppliers.
Section 40-17-335 - Surety Bond.
Section 40-17-336 - Refusal to Issue License; Appeal.
Section 40-17-337 - Issuance of License; Nontransferability.
Section 40-17-338 - Discontinuance of Business by a Licensee.
Section 40-17-339 - Cancellation of License.
Section 40-17-340 - Filing of Monthly Return and Payment Due.
Section 40-17-341 - Remitting of Taxes Due to Supplier or Permissive Supplier.
Section 40-17-342 - Requirements for Returns.
Section 40-17-344 - Payments Held in Trust for the State; Notification of Nonpayment.
Section 40-17-345 - Import Verification Number; Licensing.
Section 40-17-346 - Monthly Exporter Returns.
Section 40-17-347 - Monthly Informational Report of Terminal Operators; Annual Report.
Section 40-17-348 - Monthly Informational Report of Motor Fuel Transporter.
Section 40-17-349 - Violations.
Section 40-17-350 - Transportation of Motor Fuel; Inspections.
Section 40-17-351 - Civil Penalties.
Section 40-17-352 - Criminal Penalties.
Section 40-17-354 - Recordkeeping.
Section 40-17-355 - Refusal to Permit Inspection.
Section 40-17-356 - Dyed Diesel Fuel.
Section 40-17-357 - Preemption of Local Laws.
Section 40-17-358 - Taxes to Be Borne by Consumer and Paid Once.
Section 40-17-359 - Distribution and Use of Proceeds.
Section 40-17-360 - Disposition of Aviation Fuel Proceeds.
Section 40-17-361 - Disposition of Diesel Proceeds.
Section 40-17-362 - Use of Tax Proceeds for Highway Purposes.