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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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40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
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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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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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23-7-6
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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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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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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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...
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8-17-80
Section 8-17-80 Definitions. (a) The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where the context clearly
indicates a different meaning: (1) AVIATION GASOLINE. Motor fuel designed for use in the operation
of aircraft other than jet aircraft, and sold or used for that purpose. (2) BIODIESEL FUEL.
Any motor fuel or mixture of motor fuels that is derived, in whole or in part, from agricultural
products or animal fats, or the wastes of such products or fats, and is advertised as, offered
for sale as, suitable for use as, or used as motor fuel in a diesel engine. (3) BLENDED FUEL.
A mixture composed of gasoline or diesel fuel and any other liquid that can be used as a motor
fuel in a highway vehicle. (4) BOARD. The Alabama Board of Agriculture and Industries. (5)
BRAND. The trade name or other designation under which a particular petroleum product is sold,
offered for sale, or otherwise identified. (6) BULK...
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40-17-322
Section 40-17-322 Definitions. As used in this article and unless the context requires otherwise,
the following terms have the meaning ascribed herein: (1) AIRCRAFT. Any airplane or helicopter.
(2) ASSOCIATE JOBBER. A person who acquires motor fuel from a licensed distributor in this
state for subsequent sale. An associate jobber may obtain a distributor's license even though
it does not acquire fuel from a supplier in this state. (3) AVIATION FUEL. Aviation gasoline
or aviation jet fuel. (4) AVIATION GASOLINE. Motor fuel designed for use in the operation
of aircraft other than jet aircraft, and sold or used for that purpose. (5) AVIATION JET FUEL.
Motor fuel designed for use in the operation of jet or turbo-prop aircraft and sold or used
for that purpose. (6) BIODIESEL FUEL. Any motor fuel or mixture of motor fuels that is derived,
in whole or in part, from agricultural products or animal fats, or the wastes of such products
or fats, and is advertised as, offered for sale as, suitable...
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