The Department of Revenue is empowered and directed to collect all of the mileage taxes under this chapter. In order to ascertain the mileage traveled in this state by motor vehicles subject to the provisions of this chapter, the Department of Revenue shall prescribe the records to be kept and reports to be made by said contract carriers and common carriers subject to said section; and, on or before the fifteenth day of each month, each such carrier shall file with the Department of Revenue, in accordance with its requirements, a statement verified under oath by the carrier, or by a person having knowledge of the facts and duly designated therefor by the carrier, showing the mileage traveled in this state by each motor vehicle subject to the provisions of this chapter, operated by such carrier during the preceding calendar month, and shall, at the time of filing of such report, pay to the Department of Revenue the mileage tax reflected by it.
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.