All proceeds of any tax imposed and levied under the authority of this subpart shall be transferred to the County General Road Department Fund, for use and expenditures as defined within Sections 40-17-75, 40-17-76, 40-17-77,40-17-78,40-17-79, and 40-17-80. Expenditures may also be used for purposes which may not specifically be defined, but relate to the construction, rehabilitation, and maintenance of the roads or equipment or for personnel within DeKalb County.
Structure Code of Alabama
Part 3 - Tax, Gasoline and Motor Fuels.
Section 45-25-242.40 - Definitions.
Section 45-25-242.41 - Levy of Tax.
Section 45-25-242.42 - Statement of Sales and Withdrawals.
Section 45-25-242.43 - Recordkeeping.
Section 45-25-242.44 - Report of Business Address.
Section 45-25-242.45 - Violations.
Section 45-25-244.46 - Enforcement.
Section 45-25-242.47 - Delinquency in Payment of Tax.
Section 45-25-242.48 - Payment of Tax Deemed a Credit Against Amount Due.
Section 45-25-242.49 - Penalties.
Section 45-25-242.50 - Quarterly Reports of Gasoline Shipments.
Section 45-25-242.51 - Special Fund.
Section 45-25-242.52 - County General Road Department Fund.