40-17-146
Section 40-17-146 Disposition of proceeds of tax; appropriations. The proceeds of the
tax hereby imposed shall be disbursed as follows: That portion thereof that is attributable
to the use of motor fuel subject to the gasoline tax shall be disbursed in the manner provided
by law for the disbursement of the proceeds of the gasoline tax; and that portion thereof
that is attributable to the use of motor fuel subject to the diesel fuel tax shall be disbursed
in the manner provided by law for the disbursement of the proceeds of the diesel fuel tax.
The cost of administering and enforcing this article for each fiscal year shall be paid to
the state Department of Revenue, to be allotted and budgeted under Article 4 of Chapter 4
of Title 41, in addition to the regular appropriation to such department. (Acts 1961, No.
674, p. 925, §7; Acts 1965, No. 750, p. 1357, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-146.htm - 1K - Match Info - Similar pages

40-17-274
Section 40-17-274 Disbursement. (a) The proceeds of the tax herein levied accruing to
the State of Alabama, less the actual costs of collection, shall be paid by the department
to the State Treasurer for disbursement as follows: (1) That portion of the tax that is attributable
to the use of motor fuel subject to the gasoline tax shall be disbursed in the manner provided
by law for the disbursement of the proceeds of the gasoline tax. (2) That portion of the tax
that is attributable to the use of motor fuel subject to the diesel fuel tax shall be disbursed
in the manner provided by law for the disbursement of the proceeds of the diesel fuel tax.
(b) The cost of collection shall be the sum of money appropriated each year by law to the
department with which to pay salaries and the cost of operation of the department related
to the taxes collected pursuant to this article, which shall be deducted, as a first charge
from the taxes collected pursuant to this article. The expenditure of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-274.htm - 1K - Match Info - Similar pages

40-17-371
Section 40-17-371 Cost of collection; distribution of tax proceeds. (a) The Alabama
Department of Revenue shall retain one-quarter of one percent (0.25%) of the tax proceeds,
less any refunds, from this additional excise tax on gasoline and diesel fuel for its cost
of collection. The department may adopt rules and such forms as may be necessary for the administration
of the excise tax provided for in this article. (b) Each month, prior to the remaining payments
provided in this article, up to $750,000 of the tax proceeds from the additional excise tax
on gasoline and up to $230,000 of the tax proceeds from the additional excise tax on diesel
fuel shall be distributed first to the Alabama Highway Finance Corporation for the payment
of the principal of and interest on bonds to be issued by it to finance improvements to the
ship channel providing access to the facilities of the Alabama State Docks, to the extent
necessary for such purpose. The amount distributed pursuant to this section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-371.htm - 9K - Match Info - Similar pages

40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section,
the following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of
the tax levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections
40-17-140 to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel.
(7) LOCAL SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-359.htm - 28K - Match Info - Similar pages

23-1-181
Section 23-1-181 Appropriations and pledges of revenue for payment of principal and
interest on bonds; sinking fund. (a) Where used in this section the following words
and terms shall be given the following respective meanings: (1) BONDS. Such term, without
qualifying words or phrases, means bonds of the corporation issued under this article. (2)
CODE. The Code of Alabama, 1975. (3) CORPORATION. Alabama Highway Finance Corporation, a public
corporation and instrumentality of the State of Alabama that was organized and is existing
under this article. (4) GASOLINE TAX APPROPRIATION STATUTE. Section 40-17-359. (5)
HIGHWAY GASOLINE TAX. a. The excise tax levied in subdivision (1) of subsection (a) of Section
40-17-325, exclusive of those portions of the tax in respect of aviation fuel and marine gasoline,
as those terms are used in the section; and b. The excise tax levied by Article 3 of
Chapter 17 of Title 40, exclusive of that portion of the tax in respect of diesel fuel. (6)
NET...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-181.htm - 5K - Match Info - Similar pages

23-1-431
Section 23-1-431 (This section terminates April 26, 2018, if no revenue is created.)
Alabama Transportation Safety Fund. There is hereby created the Alabama Transportation Safety
Fund in the State Treasury. All proceeds from the revenues designated to the fund less the
cost of collection authorized by law shall be deposited into the fund to be expended only
as provided in this article. The provisions of this article shall not be superseded, amended,
altered, violated, or overridden by any provision of the state General Fund appropriation
act or any other annual or supplemental appropriation act, administrative rule, inter-agency
transfer, or executive order or directive. The monies allocated to counties and municipalities
from the fund shall be in addition to and shall not diminish any other revenues allocated
or distributed from other sources. Proceeds deposited into the fund shall be distributed as
follows: (1) The first thirty-two million dollars ($32,000,000) of the proceeds paid...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-431.htm - 6K - Match Info - Similar pages

40-17-362
Section 40-17-362 Use of tax proceeds for highway purposes. (a) For the purposes of
this section, the following words and phrases shall have the following meanings: (1)
BRIDGE REPLACEMENT. Bridge replacement includes the replacement of existing bridge structures
and, if necessary, the realignment of the adjacent approaches. (2) RESURFACING, RESTORATION,
AND REHABILITATION. Work undertaken primarily to preserve an existing facility. Restoration
and rehabilitation is work required to return the existing pavement or bridge deck, including
shoulders, to a condition of adequate structural support or to a condition adequate for placement
of an additional state of construction. Resurfacing consists of the placement of additional
surface material over the existing, restored, or rehabilitated roadway or bridge deck to improve
serviceability or to provide additional strength. Resurfacing, restoration, and rehabilitation
work may include changes to geometric features, such as minor widening,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-362.htm - 3K - Match Info - Similar pages

45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when
used in this section shall have the meaning ascribed to them below, unless the context
clearly indicates a different meaning: (1) "Gasoline" means any type of gasoline,
naptha, or other liquid motor fuel, or any device or substitute therefor, commonly used in
internal combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor.
(3) "Kerosene" means the product known commercially as "kerosene oil."
(b) In addition to all other taxes and licenses, there is hereby levied upon every distributor,
refiner, retail dealer, or storer of gasoline, kerosene, or diesel fuel in Blount County,
Alabama, an excise tax of one cent ($.01) per gallon upon the selling, distributing, storing,
or withdrawing from storage in Blount County for any use, gasoline, kerosene, or diesel fuel
as defined by this section;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-242.htm - 9K - Match Info - Similar pages

40-13-5
Section 40-13-5 Deposit of proceeds; disbursement and appropriation of funds. (a) The
entire proceeds from the privilege or license tax levied by Section 40-13-2 shall be
deposited in the State Treasury to the credit of the Alabama State Docks Bulk Handling Facility
Trust Fund. The proceeds from the special handling charge provided for by Act No. 2306 of
the 1971 Regular Session of the Legislature shall be deposited in the State Treasury to the
credit of a fund to be created and known as the Special Handling Charge Fund. (b) The amounts
deposited into such funds shall be disbursed and are hereby appropriated to the extent necessary
for such purpose, to pay at their respective maturities, or to redeem under the terms thereof,
principal of and interest on any revenue bonds that may at any time be issued pursuant to
authorization and any statute adopted at the 1971 Regular Session of the Alabama Legislature
or at any other legislative session prior thereto for the purpose of constructing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-5.htm - 2K - Match Info - Similar pages

40-17-370
Section 40-17-370 Levy, administration, and collection of additional excise tax. (a)
Effective for tax periods beginning after August 31, 2019, an additional excise tax of six
cents ($0.06) is imposed on each net gallon of gasoline and diesel fuel. (b) Effective October
1, 2020, this additional excise tax is increased by two cents ($.02) to eight cents ($0.08)
on each net gallon of gasoline and diesel fuel. (c) Effective October 1, 2021, this additional
excise tax is increased by two cents ($.02) to ten cents ($0.10) on each net gallon of gasoline
and diesel fuel. (d) Beginning October 1, 2023, and on July 1 of every other year thereafter,
the excise tax rate provided in this section shall be adjusted by the percentage change
in the yearly average of the National Highway Construction Cost Index (NHCCI) issued by the
U. S. Federal Highway Administration (FHWA) for the most recent 12-month period ending December
31, compared to the base year average, which is the average for the 12-month...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-370.htm - 2K - Match Info - Similar pages