Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.

Section 40-17-14 - Application for License for Purchase, Sale, Withdrawal, etc.; Bond. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-18 - Rules and Regulations. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-19 - Effect on Provisions of Article 2 of This Chapter. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-20 - Restraint of Violators of Article. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-22 - Unlawful to Sell for Use or to Use Motor Fuel Upon Which Tax Not Paid; Penalties. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Article 2 - Gasoline Tax.

Division 1 - General Provisions.

Section 40-17-30 - Definitions. - Repealed by Act 2011-565, §45, p. 1084, effective October 1,...

Section 40-17-31 - Levy and Amount of Tax; Collection and Distribution of Proceeds. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-32 - By Whom Excise Tax Collected and Paid Over. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-33 - Report of Sales and Withdrawals. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-34 - Monthly Statements to Be Sworn To. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-35 - Record of Sales, Withdrawals and Distributions. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-36 - Report of Address by Distributor, Refiner, Storer, Etc. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-37 - Penalty for Failure to Make Reports or Keep Records. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-38 - Discount Allowed to Distributors, etc., Licensed Under Section 40-12-194. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-39 - Duty of Department of Revenue to Enforce Provisions. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-40 - Effect of Acceptance of Money on Recovery of Balance. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-43 - Department of Revenue to Prescribe Form of Statements and Reports. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-45 - Use of Motor Fuel Upon Which Tax Has Not Been Paid. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-49 - Restraint of Violators. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-50 - Cities and Towns Prohibited From Levying New or Additional Tax on Aviation Fuel. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-51 - Municipalities and Counties May Provide That Local Tax Be Borne by Consumer and Paid to Municipality or County but Once. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-52 - Adjustment of Taxes Collected on Sales Across State Line. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Division 2 - Distribution and Use of Proceeds.

Section 40-17-70 - Definitions. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-71 - Legislative Intent. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-72 - Distribution of 45 Percent of Net Tax Proceeds. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-73 - Disposition of 55 Percent of Net Tax Proceeds. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-74 - Disposition of Sums Allocated and Apportioned to Counties. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-74.1 - Distribution of Supplemental Net Tax. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-75 - Use of County Portion to Pay Salaries of Members of County Governing Bodies. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-76 - Payment of Compensation of Clerks of County Governing Bodies. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-77 - Effective Date of Census. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-78 - Use of Net Tax Proceeds for Highway Purposes - Generally. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-79 - Use of Net Tax Proceeds for Highway Purposes - Construction and Maintenance of Streets in Municipalities. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-80 - Use of Net Tax Proceeds for Highway Purposes - Construction and Maintenance of Highways and Traffic Control Areas on School Property. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-81 - State Treasurer to Make Allocations and Distributions. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-82 - Preservation of Prior Pledges. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Division 3 - Refund on Gasoline Used for Agricultural Purposes.

Section 40-17-100 - "Gasoline Used on the Farm for Agricultural Purposes" Defined. - This section was amended and renumbered as §40-17-300 by Act...

Section 40-17-101 - Purpose of Division. - This section was amended and renumbered as §40-17-300 by Act...

Section 40-17-102 - Eligibility for Refund; Amount. - This section was amended and renumbered as §40-17-300 by Act...

Section 40-17-103 - Filing and Form of Claim for Refund. - This section was amended and renumbered as §40-17-300 by Act...

Section 40-17-104 - Time for Filing Claim. - This section was amended and renumbered as §40-17-300 by Act...

Section 40-17-105 - Payment of Refund; Appropriation. - This section was amended and renumbered as §40-17-300 by Act...

Section 40-17-106 - Powers of Commissioner of Revenue. - This section was amended and renumbered as §40-17-300 by Act...

Section 40-17-107 - Tractors Owned by Applicant to Be Assessed for Ad Valorem Tax. - This section was amended and renumbered as §40-17-300 by Act...

Section 40-17-108 - False or Fraudulent Claims. - This section was amended and renumbered as §40-17-300 by Act...

Division 4 - Refund on Gasoline Used for Static Testing of Engines.

Section 40-17-120 - "Gasoline" Defined. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-121 - Purpose of Division. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-122 - Eligibility for Refund; Amount. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-124 - False or Fraudulent Claims. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-125 - Department of Revenue Authorized to Adopt, Promulgate, and Enforce Reasonable Rules and Regulations. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Article 3 - Motor Carrier Fuel Tax.

Section 40-17-140 - Definitions. - For the purpose of this article, the following terms shall...

Section 40-17-141 - Levy; Amount of Tax. - Every motor carrier shall pay an excise tax upon motor...

Section 40-17-142 - Credit of Payment of Gasoline and Motor Fuel Taxes. - (a) Every motor carrier subject to the tax hereby imposed...

Section 40-17-144 - Penalty for False Statements. - Any person who willfully and knowingly makes a false statement...

Section 40-17-145 - Payment of Tax. - The tax hereby imposed shall be paid by each motor...

Section 40-17-146 - Disposition of Proceeds of Tax; Appropriations. - The proceeds of the tax hereby imposed shall be disbursed...

Section 40-17-147 - How Amount of Motor Fuel Used in State Ascertained. - The amount of motor fuel used in the operations of...

Section 40-17-148 - Reports of Motor Carrier. - Every motor carrier subject to the tax imposed by this...

Section 40-17-150 - Annual Identification Markers. - (a) The commissioner shall provide by regulation for the issuance...

Section 40-17-152 - Authority of Commissioner to Adopt Rules and Regulations. - The commissioner is hereby authorized to adopt, promulgate, and enforce...

Section 40-17-153 - Exemptions From Article. - Nothing in this article shall apply to any motor vehicle...

Section 40-17-154 - Article Cumulative. - The taxes imposed on motor carriers by this article are...

Section 40-17-155 - Penalties. - Failure to comply with any provisions of this article, including...

Article 3A - Liquefied Petroleum Gas Fuel Tax.

Section 40-17-160 - Flat Fee on Vehicles Using Liquefied Petroleum Gas or Natural Gas as Fuel; Applicability of Additional Excise Tax. - (a) In lieu of an excise tax on liquefied petroleum...

Section 40-17-161 - Annual Decal From Liquefied Petroleum Gas Board; Reduced Fee for Certain Vehicles; Application Period; Penalties. - (a) Every person owning and/or operating such vehicles shall make...

Section 40-17-162 - Remittance of Flat Fee and Cost of Decal; Disposition of Proceeds. - Every person required to make application for and receive a...

Section 40-17-163 - Rules and Regulations. - The Liquefied Petroleum Gas Board is authorized to promulgate any...

Section 40-17-164 - Penalty for Failure to Timely Obtain Decal; Disposition of Penalty. - Any person who fails to obtain a current decal within...

Section 40-17-165 - Tax on Out-of-State Vehicles; Remittance; Purchase of Decals for Out-of-State Vehicles. - If an out-of-state vehicle comes to a propane dealer or...

Section 40-17-166 - Exemption of Certain Vehicles From Excise Tax. - Any vehicles of the classes described in Section 40-17-160 owned...

Section 40-17-167 - Decal Requirement Suspended. - (a) The Legislature of Alabama makes the following findings and...

Article 3B - Compressed Natural Gas and Liquified Natural Gas Standardized Collection and Enforcement System

Section 40-17-168 - Legislative Findings. - The Legislature declares that the intent of this article is...

Section 40-17-168.1 - Definitions. - For the purposes of this article, the following terms shall...

Section 40-17-168.2 - Levy and Collection of Tax; Application and Fee. - (a) There is hereby levied a reduced rate excise tax...

Section 40-17-168.3 - Application Form. - Each application for a license under this article must be...

Section 40-17-168.4 - License Requirement. - Each person engaged in business in this state as a...

Section 40-17-168.5 - Surety Bond. - (a) Upon approval of the application by the department, the...

Section 40-17-168.6 - Refusal to Issue License; Appeal. - (a) The department may refuse to issue a license under...

Section 40-17-168.7 - Issuance of License. - Upon approval of the required bond, the department shall issue...

Section 40-17-168.8 - Discontinuance of Licensed Business; Payment of Taxes. - (a) A licensee who discontinues in its entirety the business...

Section 40-17-168.9 - Cancellation of License. - (a) In accordance with Chapter 2A, the department may cancel...

Section 40-17-168.10 - Deduction for Sale or Disbursement to Exempt Entities. - (a) A licensed public seller of compressed natural gas or...

Section 40-17-168.11 - Tax Payments and Returns. - (a) Each licensed public seller or licensed fleet producer shall...

Section 40-17-168.12 - Reporting of Information; Single Return for Multiple Locations. - (a) Each return required to be filed under this article...

Section 40-17-168.13 - Receipt and Remission of Taxes; Liability. - All tax payments due to this state that are received...

Section 40-17-168.14 - Recordkeeping. - Each person required to be licensed under this article shall...

Section 40-17-168.15 - Disposition of Funds. - All excise taxes and fees collected under this article, less...

Section 40-17-168.16 - Civil Penalties. - (a) Each person who engages in any business activity for...

Section 40-17-168.17 - Criminal Penalties. - (a) Any person who willfully does any of the following...

Section 40-17-168.18 - Appropriations. - There is appropriated from the Road and Bridge Fund to...

Section 40-17-168.19 - Rulemaking Authority. - The commissioner may adopt rules necessary to effectuate the reporting,...

Article 4 - Oils, Greases or Substitutes.

Section 40-17-170 - Definitions. - For the purpose of this article, the following terms shall...

Section 40-17-171 - Levy; Amount; Certificates of Exemption. - Every distributor, manufacturer, retail dealer, or storer of lubricating oil,...

Section 40-17-172 - Disposition of Tax. - Such amount of money as shall be appropriated for each...

Section 40-17-173 - Tax to Apply Whether Withdrawal for Use or Sale. - The excise tax imposed by this article shall apply to...

Section 40-17-174 - Wholesale Oil License Fee; Import License Fee; Exemption. - (a) Each person, firm, corporation, or agency selling diesel fuel,...

Section 40-17-175 - Swearing to Statement. - The statement herein required to be made by the distributor,...

Section 40-17-176 - Records of Sales. - All distributors, manufacturers, storers, or retail dealers shall keep within...

Section 40-17-177 - Report of Address by Distributor, Storer, Retail Dealer, or Manufacturer. - Every distributor, storer, retail dealer, or manufacturer engaged in the...

Section 40-17-178 - Penalty for Failure to Make Reports or Keep Records. - If any distributor, manufacturer, storer, or retail dealer in any...

Section 40-17-179 - Duty of Department of Revenue to Enforce Provisions. - It shall be the duty of the Department of Revenue...

Section 40-17-180 - Effect of Acceptance of Money on Recovery of Balance. - The acceptance of any money paid for the excise tax...

Section 40-17-182 - Forms for Reports. - The forms for all statements and reports required by the...

Section 40-17-185 - Restraint of Violators. - Any distributor, manufacturer, storer, or retail dealer who shall violate...

Section 40-17-186 - When Statements to Be Rendered and Tax Paid. - On or before the twentieth day of each calendar month,...

Article 5 - Records and Reports of Carriers and Warehouses.

Section 40-17-200 - When Report to Be Made by Carriers. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-201 - When Reports to Be Made by Warehousemen and Transfer Companies. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-203 - Penalty for Failure to Comply. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Article 6 - Additional Excise Tax on Gasoline, Motor Fuel and Lubricating Oil.

Section 40-17-220 - Levy, Collection, and Remittance of Tax; Exemptions; Credit or Refund. - (a) There is hereby levied in addition to all other...

Section 40-17-221 - Administration of Article and Collection of Tax. - The provisions of this article pertaining to lubricating oil and...

Section 40-17-222 - Distribution of Tax Proceeds Derived From Motor Fuel. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-223 - Distribution of Tax Proceeds Derived From Gasoline and Lubricating Oil. - All revenues received or collected by the Department of Revenue...

Section 40-17-224 - Use of Net Tax Proceeds for Highway Purposes. - Repealed by Act 2013-402, §2, effective August 1, 2013.

Section 40-17-225 - Allocations of Revenue Collections. - The State Treasurer shall make all allocations of the revenue...

Article 7 - Exemption of Class 1 Municipalities From Oil, Gasoline and Diesel Fuel Taxes.

Section 40-17-240 - Exemption of Class 1 Municipalities, Boards of Education, Private and Church Schools, etc., From Certain Fuel Taxes. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Article 8 - Exemption of Class 2 Municipalities From Oil, Gasoline and Diesel Fuel Taxes.

Section 40-17-250 - Exemption of Class 2 Municipalities From Oil, Gasoline and Diesel Fuel Taxes. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Article 9 - International Fuel Tax Agreement.

Section 40-17-270 - Definitions. - For the purpose of this article, the following words shall...

Section 40-17-271 - Powers and Authority of the Commissioner of the Department of Revenue. - (a) Notwithstanding any other provisions of this law, the Commissioner...

Section 40-17-272 - Provisions of Agreement. - An agreement pursuant to this article may provide for determining...

Section 40-17-273 - Collection of Taxes and Fees; Escrow. - The department may collect any motor fuel taxes and fees...

Section 40-17-274 - Disbursement. - (a) The proceeds of the tax herein levied accruing to...

Section 40-17-275 - Audit. - The agreement pursuant to this article may provide for each...

Article 10 - Discount for Distributors; Floor-Stocks Tax.

Section 40-17-290 - Discount Authorized. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-291 - Floor-Stocks Tax on Motor Fuel. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Article 11 - Refund on Gasoline Used for Agricultural Purposes.

Section 40-17-300 - Definitions. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-301 - Purposes. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-302 - Eligibility for Refund; Amount. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-303 - Filing and Form of Claim for Refund. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-304 - Time for Filing Claim. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-305 - Payment of Refund; Appropriation. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-306 - Powers of Commissioner of Revenue. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-307 - Assessment of Tractors for Ad Valorem Tax. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Section 40-17-308 - False or Fraudulent Claims. - Repealed by Act 2011-565, p. 1084, §45, effective October 1,...

Article 12 - Alabama Terminal Excise Tax Act.

Section 40-17-320 - Short Title. - This article shall be known and may be cited as...

Section 40-17-321 - Legislative Intent. - The intent of this article is to establish an efficient,...

Section 40-17-322 - Definitions. - As used in this article and unless the context requires...

Section 40-17-323 - Promulgation of Rules; Reporting Forms or Format. - The commissioner may promulgate rules necessary to effectuate the reporting,...

Section 40-17-324 - Exchange of Information With Other States. - The department, upon request from the officials to whom are...

Section 40-17-325 - Levy of Excise Tax; Rates. - (a) Subject to the exemptions provided for in this article,...

Section 40-17-326 - Taxable Activities; Terminal Operators Deemed Suppliers; Tax to Be Added to Selling Price of Motor Fuel. - (a) A tax is imposed on the removal within this...

Section 40-17-327 - Taxable Unaccounted for Motor Fuel Losses at a Terminal. - (a) There is hereby annually levied a tax at the...

Section 40-17-328 - Fuels on Which Tax Is Levied; Who Is Liable for Tax. - (a) The tax levied pursuant to Section 40-17-325 is levied...

Section 40-17-329 - Exemptions. - (a) Unless otherwise provided for in this subsection, sales of...

Section 40-17-330 - Refund Petitions and Claims. - (a) Any person entitled to a refund pursuant to Section...

Section 40-17-331 - Floor-Stocks Tax on Motor Fuel. - (a) There is hereby imposed a floor-stocks tax on motor...

Section 40-17-332 - Licenses Required. - (a) Each person engaged in business in this state as...

Section 40-17-333 - Application for License. - Each application for a license under this article must be...

Section 40-17-334 - Licensed Permissive Suppliers. - (a) A person may elect to obtain a permissive supplier...

Section 40-17-335 - Surety Bond. - (a) Upon approval of the application by the department, the...

Section 40-17-336 - Refusal to Issue License; Appeal. - (a) The department may refuse to issue a license under...

Section 40-17-337 - Issuance of License; Nontransferability. - Upon approval of the bond required, the department shall issue...

Section 40-17-338 - Discontinuance of Business by a Licensee. - (a) A licensee who discontinues in its entirety the business...

Section 40-17-339 - Cancellation of License. - (a) In accordance with the provisions of Chapter 2A of...

Section 40-17-340 - Filing of Monthly Return and Payment Due. - (a) Each supplier, importer, blender, permissive supplier, and exporter shall...

Section 40-17-341 - Remitting of Taxes Due to Supplier or Permissive Supplier. - (a) Each distributor or importer shall remit to the supplier...

Section 40-17-342 - Requirements for Returns. - Every return required to be filed under this article shall...

Section 40-17-343 - Deductions From Monthly Return for Payments Not Previously Remitted; Administrative Discount. - (a) The supplier or permissive supplier may deduct from the...

Section 40-17-344 - Payments Held in Trust for the State; Notification of Nonpayment. - (a) All tax payments due to this state that are...

Section 40-17-345 - Import Verification Number; Licensing. - (a) Any importer bringing motor fuel into this state in...

Section 40-17-346 - Monthly Exporter Returns. - (a) A person who is licensed as an exporter shall...

Section 40-17-347 - Monthly Informational Report of Terminal Operators; Annual Report. - (a) A terminal operator shall file with the department a...

Section 40-17-348 - Monthly Informational Report of Motor Fuel Transporter. - (a) A person licensed as a motor fuel transporter in...

Section 40-17-349 - Violations. - (a) Persons violating any provision of this article may be...

Section 40-17-350 - Transportation of Motor Fuel; Inspections. - (a) Each person operating a refinery or terminal in Alabama...

Section 40-17-351 - Civil Penalties. - (a) Any person who engages in any business activity for...

Section 40-17-352 - Criminal Penalties. - (a) Any person who willfully does any of the following...

Section 40-17-353 - Seizure of Storage Receptacles Pending Payment of Taxes, Interest, and Penalties; Sale of Motor Fuel; Forfeiture of Contraband. - (a) Upon the discovery of any motor fuel illegally imported...

Section 40-17-354 - Recordkeeping. - Each person required to be licensed under Section 40-17-332 and...

Section 40-17-355 - Refusal to Permit Inspection. - (a) A person who refuses to permit an inspection or...

Section 40-17-356 - Dyed Diesel Fuel. - A notice stating: "DYED DIESEL FUEL, NON-HIGHWAY USE ONLY, PENALTY...

Section 40-17-357 - Preemption of Local Laws. - Beginning October 1, 2012, no city or town may levy...

Section 40-17-358 - Taxes to Be Borne by Consumer and Paid Once. - All municipalities and all counties currently levying an excise or...

Section 40-17-359 - Distribution and Use of Proceeds. - (a) For the purpose of this section, the following terms...

Section 40-17-360 - Disposition of Aviation Fuel Proceeds. - The revenue, less the cost of collection, obtained from the...

Section 40-17-361 - Disposition of Diesel Proceeds. - (a) The proceeds of the thirteen cents ($.13) diesel excise...

Section 40-17-362 - Use of Tax Proceeds for Highway Purposes. - (a) For the purposes of this section, the following words...

Section 40-17-363 - Funding. - There is appropriated to the Department of Revenue, as a...

Article 12A - The Rebuild Alabama Act.

Section 40-17-370 - Levy, Administration, and Collection of Additional Excise Tax. - (a) Effective for tax periods beginning after August 31, 2019,...

Section 40-17-371 - Cost of Collection; Distribution of Tax Proceeds. - (a) The Alabama Department of Revenue shall retain one-quarter of...

Article 13 - Local Electronic Single Point of Filing Program.

Section 40-17-380 - Definitions. - For the purposes of this article, the following words have...

Section 40-17-381 - Development of System for Filing Electronic Tax Return for Certain Motor Fuel Taes; Monthly Report. - (a) Notwithstanding any law or ordinance regarding standardization of local...

Section 40-17-382 - Authorization and Use of System. - (a) All local taxing jurisdictions in the state shall authorize...

Section 40-17-383 - Local Motor Fuel Tax Advisory Committee. - (a)(1) To ensure that local taxing jurisdictions have meaningful input...

Section 40-17-384 - Construction of Article. - Nothing in this article shall be construed to authorize the...

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Code of Alabama Title 40 - Revenue and Taxation. Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.

Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.