Every such motor carrier shall file with the Department of Revenue a bond in the sum not to exceed $1,000, made payable to the State of Alabama to insure the collection of such mileage tax. Such bond to be approved by the Commissioner of the Department of Revenue; provided, that the Commissioner of the Department of Revenue may accept bonds issued by the State of Alabama or other adequate security in lieu of such bond.
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.