Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 19 - Motor Carrier Mileage Tax.

Section 40-19-1 - Definitions. - The following words, terms and phrases, when used in this...

Section 40-19-2 - To Whom Tax Paid; Motor Carrier Fund, Exemptions. - (a) The mileage tax required under the provisions of this...

Section 40-19-3 - Tax Imposed; Constitutes Debt Collectible by Civil Action. - Every motor carrier of persons for hire traversing the highways...

Section 40-19-4 - Taxes Payable in Monthly Installments; Returns. - The taxes levied under the provisions of this chapter shall...

Section 40-19-5 - Records and Reports. - (a) It shall be the duty of every motor carrier...

Section 40-19-11 - Reciprocal Agreements With Other States. - The Department of Revenue is empowered to enter into reciprocal...

Section 40-19-12 - Suspension or Revocation of Certificate or Permit Upon Delinquency. - When any motor carrier shall be delinquent in paying the...

Section 40-19-13 - Department of Revenue to Prescribe Rules, Etc. - The Department of Revenue is empowered and directed to collect...

Section 40-19-14 - Penalty for Violations. - Every motor carrier and every officer, agent, or employee of...

Section 40-19-15 - Employment of Personnel for Collection of Tax. - The Department of Revenue is empowered to employ such agents...

Section 40-19-16 - Bond or Other Security for Collection of Tax. - Every such motor carrier shall file with the Department of...

Section 40-19-17 - Motor Carrier Fund. - All such mileage tax, penalties, fees and amounts collected under...