When any motor carrier shall be delinquent in paying the mileage tax as provided in this chapter for a period of 60 days, the Department of Revenue shall notify the Alabama Public Service Commission of such default in writing, and the Alabama Public Service Commission may suspend or may revoke, after public hearing, any and all certificates of public convenience and necessity or permits that are in force and effect of said motor carrier which is in default of the payment of said mileage tax.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 19 - Motor Carrier Mileage Tax.
Section 40-19-1 - Definitions.
Section 40-19-2 - To Whom Tax Paid; Motor Carrier Fund, Exemptions.
Section 40-19-3 - Tax Imposed; Constitutes Debt Collectible by Civil Action.
Section 40-19-4 - Taxes Payable in Monthly Installments; Returns.
Section 40-19-5 - Records and Reports.
Section 40-19-11 - Reciprocal Agreements With Other States.
Section 40-19-12 - Suspension or Revocation of Certificate or Permit Upon Delinquency.
Section 40-19-13 - Department of Revenue to Prescribe Rules, Etc.
Section 40-19-14 - Penalty for Violations.
Section 40-19-15 - Employment of Personnel for Collection of Tax.
Section 40-19-16 - Bond or Other Security for Collection of Tax.