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40-17-168.1
Section 40-17-168.1 Definitions. For the purposes of this article, the following terms
shall have the following meanings: (1) COMMISSIONER. The Commissioner of the Department of
Revenue. (2) COMPRESSED NATURAL GAS or CNG. Natural gas compressed to a pressure at or above
200-248 bar (i.e., 2900-3600 pounds per square inch) and stored in high-pressure containers
and used as a fuel for natural gas-powered vehicles. (3) DEPARTMENT. The Department of Revenue.
(4) DIESEL GALLON EQUIVALENT or DGE or DIESEL-EQUIVALENT GALLON or DEG. The amount of alternative
fuel it takes to equal the energy content of one liquid gallon of diesel fuel. The term is
a measure for consumers to compare the energy content of competing fuels against diesel fuel
and is 6.059 pounds of liquefied natural gas for one gallon of diesel fuel unless the National
Conference for Weights and Measures establishes standards for converting liquefied natural
gas to a gallon of diesel fuel at which time such standard conversion...
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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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2-2-90
Section 2-2-90 Legislative findings; Center for Alternative Fuels; definitions. (a)
The Legislature finds that the interests of the citizens, businesses, and political subdivisions
of this state are best served by promoting the development and encouraging the use of alternative
fuels as a clean, abundant, reliable, and affordable source of energy. (b)(1) There is established
within the Department of Agriculture and Industries, the Center for Alternative Fuels. The
commissioner of the department shall appoint a director of the center. The department may
employ staff necessary to carry out this division. To the extent possible, the staff shall
represent the racial, ethnic, and gender makeup of the state. (2) There is created in the
State Treasury an Alabama Alternative Fuels and Research Development Fund which shall receive
funds from the income tax check-off program established pursuant to Section 2-2-93.
(c)(1) For purposes of this division, "alternative fuel" means motor vehicle fuel...
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40-17-160
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 gas used to propel motor vehicles over the highways of this state, there is hereby
levied an annual flat fee on the following classes of vehicles which require a motor vehicle
license using liquefied petroleum gas as fuel. For all other purposes other than the excise
tax, the term "liquefied petroleum gas" shall be included with the term gasoline
as defined in Section 40-17-322: Class 1. Passenger automobiles, vans, and trucks and
pickups under one ton...$75.00 Class 2. Recreational vehicles and vans and trucks one ton
or over but with a rear axle carrying capacity of less than 14,000 pounds...$85.00 Class 3.
Bobtail trucks and equivalent vehicles to be defined as any other vehicle having the capacity
of carrying a loaded rear axle weight of 14,000 pounds or more...$150.00 Class...
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40-17-168.5
Section 40-17-168.5 Surety bond. (a) Upon approval of the application by the department,
the applicant must file with the department a surety bond. The bond amount for an applicant
for a license as a public seller of CNG/LNG or a fleet producer of CNG/LNG shall be a minimum
of twenty-five thousand dollars ($25,000) or in the approximate amount of twice the average
monthly tax liability, whichever is greater. (b) The department shall review the bond amounts
every five years beginning January 2023 to ensure that each public seller of CNG/LNG and each
fleet producer of CNG/LNG has posted a surety bond sufficient to cover twice the average monthly
tax liability as referenced in subdivision (a). Based upon this review or at any time that
the department determines that the bond amount is insufficient to cover twice the average
monthly tax liability, the commissioner may require an additional surety bond from any licensee
under one or more of the following circumstances: (1) The commissioner...
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32-9-20
Section 32-9-20 Schedule of restrictions. (a) It shall be unlawful for any person to
drive or move on any highway in this state any vehicle or vehicles of a size or weight except
in accordance with the following: (1) WIDTH. Vehicles and combinations of vehicles, operating
on highways with traffic lanes 12 feet or more in width, shall not exceed a total outside
width, including any load thereon, of 102 inches, exclusive of mirrors or other safety devices
approved by the Department of Transportation. The Director of Transportation may, in his or
her discretion, designate other public highways for use by vehicles and loads with total outside
widths not exceeding 102 inches, otherwise; vehicles and combinations of vehicles, operating
on highways with traffic lanes less than 12 feet in width, shall not exceed a total outside
width, including any load thereon, of 96 inches, exclusive of mirrors or other safety devices
approved by the Department of Transportation. No passenger vehicle shall...
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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...
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40-17-167
Section 40-17-167 Decal requirement suspended. (a) The Legislature of Alabama makes
the following findings and statements: (1) The reduction of the dependence on foreign oil
is necessary to reserve and protect our national security. (2) Reliable and affordable energy
is of great importance to all sectors of Alabama's economy. (3) Long-term sustainability of
energy supply and efficient and effective distribution of energy is becoming increasingly
important to Alabama's population growth and economic expansion. (4) The future energy needs
of the state also present opportunities to diversify the state's energy supply and provide
new opportunities for Alabama-based clean energy technologies. (5) The use of existing technology
and development of new technologies including compressed and liquefied natural gas should
be encouraged as a way of producing energy with reduced emissions. (b) The Legislature recognizes
that it is in the best interest of its citizens to remove existing barriers to...
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40-17-168
Section 40-17-168 Legislative findings. The Legislature declares that the intent of
this article is to establish an efficient, standardized motor fuel tax collection and enforcement
system for the collection of the excise tax on compressed natural gas and liquefied natural
gas. (Act 2017-229, ยง2.)...
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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;...
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