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40-17-141
Section 40-17-141 Levy; amount of tax. Every motor carrier shall pay an excise tax upon
motor fuels used in its operations within this state at the same rate per gallon as shall
be currently in effect for the classifications of fuels so used under applicable statutes
levying the gasoline tax and diesel fuel tax, as such terms are defined in subdivisions (6)
and (7) of Section 40-17-140. (Acts 1961, No. 674, p. 925, §2.)...
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45-25-242.12
Section 45-25-242.12 Disposition of proceeds. Proceeds from the gasoline excise tax
shall be distributed and used as follows: (1) The first one hundred fifteen thousand dollars
($115,000) annually shall be transferred to the County General Road Department Fund, for use
as defined in Sections 40-17-5, 40-17-76, 40-17-77, 40-17-78, 40-17-79, and 40-17-80, and,
to further allow expenditures for purposes which may not specifically be defined, but to relate
to the construction, rehabilitation, maintenance of the roads, equipment, or personnel to
accomplish the same within DeKalb County. (2) The next ten thousand dollars ($10,000) shall
be used for appropriation toward educating and training developmentally disabled adults in
the county through contract or other appropriation to an agency or agencies providing the
education and training. (3) The balance of the funds derived from the gasoline excise tax
shall be used for appropriation by the county commission or any other person or persons so...
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40-17-328
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 on all of the following: (1) Dyed diesel fuel
that is used to operate a highway vehicle other than dyed diesel fuel used in city and county
vehicles. (2) Motor fuel that is used to operate a highway vehicle after an application for
a refund of tax paid on the motor fuel is made or allowed on the basis that the motor fuel
was used for an off-highway purpose. (3) Aviation gasoline on which a tax was imposed under
subdivision (3) of subsection (a) of Section 40-17-325 that is used other than for
fuel in an aircraft is subject to the tax rate imposed under subdivision (1) of subsection
(a) of Section 40-17-325. (4) Aviation jet fuel on which a tax was imposed under subdivision
(3) of subsection (a) of Section 40-17-325 that is used other than for fuel in an aircraft
is subject to the tax rate imposed under subdivision (2) of subsection (a) of Section
40-17-325....
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22-21-223
Section 22-21-223 Appropriation of proceeds of special county tax or funds in county
treasury. In any county in which a special county tax is levied and collected, pursuant to
the provisions of any amendment to the constitution heretofore adopted, for the purpose of
acquiring, constructing, equipping, operating and maintaining public hospitals, public clinics,
public health centers and related public health facilities of any kind, or for any one or
more of the purposes included within the meaning of the term "public hospital purposes,"
the county commission of the county is hereby authorized to appropriate so much of the proceeds
of such tax as may be necessary for the purpose of carrying out the provisions of this article;
provided, that if any portion of the proceeds of such tax has been heretofore pledged to the
payment of any bonds, warrants, notes or other obligations or evidences of indebtedness, such
portion of the proceeds of the tax as shall have been so pledged shall not be...
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40-17-168.2
Section 40-17-168.2 Levy and collection of tax; application and fee. (a) There is hereby
levied a reduced rate excise tax on compressed natural gas (CNG) and liquefied natural gas
(LNG) in an amount of $.08 per GGE or DGE effective October 1, 2018. Effective October 1,
2023, the reduced rate excise tax on compressed natural gas (CNG) and liquefied natural gas
(LNG) will increase to $.13 per GGE or DGE. Effective October 1, 2028, the excise tax on compressed
natural gas (CNG) will increase to the gasoline excise tax rate as prescribed by subsection
(a)(1) of Section 40-17-325 per gasoline gallon equivalent (GGE) and the excise tax
on liquefied natural gas (LNG) will increase to the diesel fuel excise tax rate as prescribed
by subsection (a)(2) of Section 40-17-325 per diesel gallon equivalent(DGE). Effective
October 1, 2028, in the event that an additional gasoline excise tax, which is not referenced
in subsection (a)(1) of Section 40-17-325, is levied, the excise tax on compressed...
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40-18-58
Section 40-18-58 Appropriation. There is hereby appropriated out of the proceeds of
the income tax levied and collected under the provisions of this chapter to the Property Tax
Relief Fund such an amount as may be necessary for the replacement of any revenues lost by
reason of the exemption of homesteads from all state ad valorem taxes as provided for in this
title, after provision has been made for the payment of any and all expenses incurred by the
Department of Revenue in the administration of this chapter and in the collection of the taxes
as provided herein; provided, that the amount of such expenses, including salary, travel,
equipment, and all items of cost necessary for the enforcement of the provisions of this chapter
shall be limited to the amount appropriated therefor by the Legislature in the general appropriation
bill and shall be budgeted, allotted and expended pursuant to the provisions of Article 4
of Chapter 4 of Title 41. The Comptroller, with the approval of the...
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23-8-2
Section 23-8-2 Legislative findings. The Legislature finds all of the following: (a)
That consistent with the constitutional mandate that navigable waterways are public highways,
the Legislature hereby finds as a fact that a portion of the gasoline and diesel fuel sold
in this state is used for marine purposes to propel vessels on coastal and inland waterways
of this state. (b) That it is the policy of this state to use a portion of the funds derived
from the additional excise tax levied by the Rebuild Alabama Act on each net gallon of gasoline
and diesel fuel for the programs and activities of the Alabama State Port Authority. (c) That
the development and growth of electric vehicle transportation infrastructure are considerations
in the construction, reconstruction, maintenance, and repair of a modern-day public road,
highway, and bridge system in this state. (d) That the State Department of Transportation
is the appropriate agency to initiate the comprehensive planning and...
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40-17-270
Section 40-17-270 Definitions. For the purpose of this article, the following words
shall have the following meanings: (1) AGREEMENT. The International Fuel Tax Agreement. (2)
BASE JURISDICTION. The member jurisdiction where qualified motor vehicles are based for vehicle
registration purposes. (3) COMMISSIONER. The Commissioner of the Department of Revenue. (4)
DEPARTMENT. The Department of Revenue. (5) IN-JURISDICTION DISTANCE. The total number of miles
or kilometers operated by a registrant's/licensee's qualified motor vehicles within a jurisdiction
including miles operated under an International Fuel Tax Agreement temporary permit. (6) JURISDICTION.
Any of the states of the United States, the District of Columbia, or a state or province of
a foreign country or a territory or possession of either the United States or a foreign country.
(7) LICENSEE. A person who holds a valid International Fuel Tax Agreement license issued by
the base jurisdiction, as evidenced by an identification...
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40-17-380
Section 40-17-380 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018
REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For the
purposes of this article, the following words have the following meanings: (1) DEPARTMENT.
The Alabama Department of Revenue. (2) DIESEL FUEL. Any liquid that is advertised, offered
for sale, or sold for use as or used as a motor fuel in a diesel-powered engine. Diesel fuel
includes #1 and #2 fuel oils, kerosene, special fuels, and blended fuels which contain diesel
fuel, but does not include gasoline or aviation fuel. (3) DYED DIESEL FUEL. Diesel fuel that
meets the dyeing and marking requirements of 26 U.S.C §4082. (4) GASOLINE. Any product commonly
or commercially known as gasoline, or any substitute therefor, regardless of classification,
that is advertised, offered for sale, or sold for use as or used as fuel in an internal combustion
engine, including gasohol and blended fuel which contains gasoline. Gasoline...
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45-43-244.01
Section 45-43-244.01 Levy of tax. The Lowndes County Commission is hereby authorized
to levy, in addition to all other taxes imposed by law, an excise tax on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within Lowndes County at the rate of two cents ($.02) per gallon and to require
every distributor, retail dealer, or storer of gasoline or motor fuel as herein defined to
pay such excise tax upon the selling, distributing, or withdrawing from storage for any use,
gasoline and motor fuel as herein defined in such county; provided that the excise tax levied
pursuant to this part shall not be levied upon the sale of gasoline or motor fuel in interstate
commerce, and provided further that if the excise tax levied pursuant to this part upon the
sale of such gasoline or motor fuel shall have been paid by a distributor or by retail dealer
or storer, such payment shall be sufficient, the intention being that the tax shall...
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