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45-2-244.044
Section 45-2-244.044 Additional levies authorized. (a) After January 1, 1995, the county commission
is authorized to levy two separate and distinct taxes each in the amount of one cent ($.01)
per gallon on persons, corporations, copartnerships, companies, agencies, and associations
engaged in the business of selling, distributing, storing, or withdrawing from storage, for
any purpose whatever, gasoline and motor fuel and substitutes therefor in the county. The
tax shall parallel the state excise tax on gasoline and motor fuel and shall be collected
in the same manner. (b) Effective October 1, 2018, the county commission is authorized to
levy an additional tax not to exceed three cents ($.03) per gallon on persons, corporations,
copartnerships, companies, agencies, and associations engaged in the business of selling,
distributing, storing, or withdrawing from storage, for any purpose whatever, gasoline and
motor fuel and substitutes therefor in the county. The tax shall parallel the...
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45-25-242.41
Section 45-25-242.41 Levy of tax. In addition to all other taxes imposed by law, there is imposed
an excise tax of one cent ($0.01) per gallon on persons, corporations, copartnerships, companies,
agencies, or associations engaged in the business of selling, distributing, storing or withdrawing
from storage for any purpose whatever, gasoline or other liquid motor fuels or devices or
substitutes, except diesel fuel used for any purpose whatsoever, therefor in DeKalb County,
Alabama, and to require every distributor, retail dealer or storer of gasoline as herein defined
to pay excise tax of one cent ($0.01) per gallon upon the selling, distributing, or withdrawing
from storage for any use, gasoline as herein defined in DeKalb County, Alabama; provided that
the excise tax levied by this subpart shall not be levied upon the sale of gasoline in interstate
commerce, and provided further that if the excise tax imposed by this subpart upon the sale
of such gasoline shall have been paid by a...
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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...
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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 ($32,000,000) of the proceeds paid...
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45-29-90.10
Section 45-29-90.10 Levy of taxes; general fund. All revenues arising from this section shall
be deposited to the Tom Bevill Reservoir Management Area Authority general fund. This section
shall apply only to the Tom Bevill Reservoir Management Area. (1) There is hereby levied in
the incorporated area of the Tom Bevill Reservoir Management Area an additional two cent ($.02)
sales and use tax paralleling the state sales and use tax, as defined in Sections 40-23-1
to 40-23-5, inclusive, and 40-23-60 to 40-23-63, inclusive. The proceeds of the taxes provided
herein shall be collected by the State Department of Revenue. The department shall charge
the Tom Bevill Reservoir Management Area Authority for collecting the taxes in such amount
or percentage of total collections as may be agreed upon by the Commissioner of Revenue and
the Tom Bevill Reservoir Management Area Authority, but such charge shall not exceed five
percent of the total amount collected hereunder. All provisions of the state...
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40-17-330
Section 40-17-330 Refund petitions and claims. (a) Any person entitled to a refund pursuant
to Section 40-17-329 within two years of the date that the motor fuel was purchased shall
present to the department a petition accompanied by the original or duplicate original sales
slip, invoice, or any other documentation approved by the department showing the gallons of
motor fuel purchased and the taxes paid. The petition shall be in a format prescribed by the
commissioner, shall be accompanied by supporting records, and sworn to by the applicant under
the penalty of perjury. (b) The licensed distributor filing a refund claim pursuant to subsection
(b) of Section 40-17-329 shall be eligible for an administrative allowance of two cents ($.02)
on each gallon of gasoline and diesel fuel covered by the claim. (c) The right to receive
any refund under this section is not assignable and any assignment thereof is void and of
no effect. (d) Any applicant for a refund who willfully files an...
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23-7-6
Section 23-7-6 Funding; pledge of revenues. (a) The following sources may be used to capitalize
the bank and for the bank to carry out its purposes: (1) An annual contribution, as determined
by the Director of the Department of Transportation and approved by the Governor, of an amount
not to exceed revenues produced by one cent ($.01) a gallon of the tax on gasoline imposed
pursuant to subdivision (1) of subsection (a) of Section 40-17-325. Any funds contributed
pursuant to this subdivision shall be derived from the gasoline tax proceeds collected during
the fiscal year remaining in the Public Road and Bridge Fund after distributions of the tax
to the cities and counties. (2) An annual contribution, as determined by the Director of the
Department of Transportation and approved by the Governor, of an amount of the revenues collected
during the fiscal year pursuant to Section 40-12-248, not to exceed the balance remaining
in the Public Road and Bridge Fund pursuant to Section...
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45-37-140.10
Section 45-37-140.10 Powers of district. (a) The district shall constitute a public corporation,
which shall have the power to do any and all acts or things necessary and convenient for carrying
out the purposes for which it is created including, but not limited to: (1) To sue and be
sued. (2) To have a seal and alter the same at pleasure. (3) To acquire, hold, and dispose
of property, real and personal, tangible and intangible, or interests therein and to pay therefor
in cash or on credit, and to secure and procure payment of all or any part of the purchase
price thereof on such terms and conditions as the board shall determine. (4) To acquire, own,
operate, maintain, and improve a system or systems. (5) To pledge all or any part of its revenues,
or mortgage, or otherwise encumber, all or any part of its property for the purpose of securing
the payment of the principal of and interest on any of its obligations. (6) To sell, lease,
mortgage, or otherwise encumber or dispose of all or...
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40-17-350
Section 40-17-350 Transportation of motor fuel; inspections. (a) Each person operating a refinery
or terminal in Alabama shall prepare and provide to the driver of every highway vehicle receiving
motor fuel at the facility a shipping document setting out on its face the destination state
as represented to the terminal operator by the shipper or the shipper's agent. Failure to
comply with this subsection may result in a department imposed penalty of not less than five
hundred dollars ($500) nor more than one thousand dollars ($1,000), to be multiplied by the
sum of the current violation plus prior violations of this subsection. (b) Every person transporting
motor fuel in Alabama in a highway vehicle other than in its supply tank shall carry on board
a shipping document issued by the facility where the motor fuel was obtained. The shipping
document shall set out on its face the state of destination of the motor fuel transported
in the highway vehicle. Violation of this subsection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-350.htm - 14K - Match Info - Similar pages
40-17-142
Section 40-17-142 Credit of payment of gasoline and motor fuel taxes. (a) Every motor carrier
subject to the tax hereby imposed shall be entitled to a credit on such tax equivalent to
the rate per gallon of the applicable Alabama tax on motor fuel which is currently in effect
on all motor fuel purchased by such motor carrier within this state for use in its operations
either within or without this state and upon which the motor fuel tax has been paid by such
motor carrier. Evidence of the payment of such taxes in such form as may be required by, or
is satisfactory to, the commissioner shall be furnished by each such carrier claiming the
credit herein allowed. When the amount of the credit herein provided to which any motor carrier
is entitled for any quarter exceeds the amount of the tax hereby imposed for which the motor
carrier is liable for the same quarter, such excess may under regulations of the commissioner
be allowed as a credit on the tax hereby imposed for which such motor...
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