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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 ($0.10) on each net gallon of gasoline
and diesel fuel. (d) Beginning October 1, 2023, and on July 1 of every other year thereafter,
the excise tax rate provided in this section shall be adjusted by the percentage change
in the yearly average of the National Highway Construction Cost Index (NHCCI) issued by the
U. S. Federal Highway Administration (FHWA) for the most recent 12-month period ending December
31, compared to the base year average, which is the average for the 12-month...
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40-17-325
Section 40-17-325 Levy of excise tax; rates. (a) Subject to the exemptions provided
for in this article, the tax is imposed on net gallons of motor fuel according to Section
40-17-326 at the following rates: (1) Eighteen cents ($.18) per gallon on gasoline, which
is comprised of a seven cents ($.07) excise tax, a supplemental five cents ($.05) excise tax,
and an additional six cent ($.06) excise tax. (2) Nineteen cents ($.19) per gallon on diesel
fuel, comprised of a thirteen cents ($.13) excise tax and an additional six cents ($.06) excise
tax. (3) Nine and one-half cents per gallon ($.095) on aviation gasoline and three and one-half
cents per gallon ($.035) on aviation jet fuel when the aviation fuel is sold to a licensed
aviation fuel purchaser. Aviation gasoline is to be taxed as gasoline and aviation jet fuel
is to be taxed as diesel fuel when not sold to a licensed aviation fuel purchaser. (b) The
motor fuel subject to the excise tax levied by this section shall not be subject to...
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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 ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of
the tax levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections
40-17-140 to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel.
(7) LOCAL SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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45-2-244.044
Section 45-2-244.044 Additional levies authorized. (a) After January 1, 1995, the county
commission is authorized to levy two separate and distinct taxes each in the amount of one
cent ($.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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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 ($32,000,000) of the proceeds paid...
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8-17-87
Section 8-17-87 Inspection fee. (a) An inspection fee is imposed on the ultimate consumer
of gasoline at the rate of two cents ($.02) per gallon, if the excise tax levied on gasoline
under Section 40-17-325(a)(1) is refunded by the Department of Revenue unless the ultimate
consumer is specifically exempted from the inspection fee by this code. The Department of
Revenue is authorized to reduce the excise tax refund by the amount due for the inspection
fee. (b) An inspection fee is imposed on the ultimate consumer of undyed diesel fuel at the
rate of two cents ($.02) per gallon, if the excise tax levied on diesel fuel under Section
40-17-325(a)(2) is refunded by the Department of Revenue unless the ultimate consumer is specifically
exempted from the inspection fee by this code or unless the undyed diesel fuel is subject
to a reduced rate inspection fee in subsection (i). The Department of Revenue is authorized
to reduce the excise tax refund by the amount due for the inspection fee. (c)...
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45-44-242.02
Section 45-44-242.02 Levy of tax; exemption. (a) Notwithstanding any provision of law,
there is levied in addition to any other taxes an additional excise tax on persons selling,
distributing, storing, or withdrawing from storage gasoline and motor fuel in an amount not
to exceed two cents ($0.02) per gallon and may require every distributor, retail dealer, or
storer to pay the excise tax. The additional excise tax imposed pursuant to this part may
not be imposed upon the sale of gasoline or motor fuel used in interstate commerce or any
form of fuel such as propane gas that is sold for lighting, heating, or industrial use. If
the additional excise tax has been paid by a distributor, retail dealer, or storer, the payment
shall be sufficient, the intention being that the tax shall not be paid but once. The additional
excise tax shall apply to persons, retail dealers, or distributors storing gasoline or motor
fuel and distributing or withdrawing from storage, whether the withdrawal is for...
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8-17-91
Section 8-17-91 Disposition of funds; overpayments. (a) The proceeds from the permit
fees, inspection fees, and penalties, if any, collected by the Commissioner of Agriculture
and Industries and the Revenue Commissioner pursuant to Section 8-17-87 together with
one-third of the proceeds of the six cent ($.06) additional motor fuel excise tax levied on
gasoline under subdivision (1) of subsection (a) of Section 40-17-325, shall be paid
into the State Treasury and distributed by the State Treasurer as follows: (1) An amount equal
to five percent or no less than $175,000, whichever is greater, of the combined proceeds received
each month shall accrue to the credit of, and be deposited in, the Agricultural Fund; and
(2) The balance of the proceeds shall be distributed as follows: a. 13.87 percent of the balance
of the proceeds shall be distributed equally among each of the 67 counties of the state monthly.
The county shall deposit the proceeds into the county's special RRR Fund as provided...
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45-28-244
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized
and empowered to levy either a county gasoline tax that would remain in effect indefinitely
in all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline
and motor fuel and substitutes therefor or to levy a one cent ($0.01) county sales and use
tax in all areas of the county that would only be in effect from its date of imposition until
December 31, 1995, at which time such sales and use tax would expire and no longer be in effect.
(b) Should the county commission choose to impose a gasoline tax under subsection (a), such
tax shall be levied on persons, corporations, copartnerships, companies, agencies, and associations
engaged in the business of selling, distributing, storing, or withdrawing from storage, for
any purpose whatever, gasoline, motor fuels, and substitutes therefor anywhere in Etowah County.
Such gasoline and motor fuel taxes levied under this section...
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45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when
used in this section shall have the meaning ascribed to them below, unless the context
clearly indicates a different meaning: (1) "Gasoline" means any type of gasoline,
naptha, or other liquid motor fuel, or any device or substitute therefor, commonly used in
internal combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor.
(3) "Kerosene" means the product known commercially as "kerosene oil."
(b) In addition to all other taxes and licenses, there is hereby levied upon every distributor,
refiner, retail dealer, or storer of gasoline, kerosene, or diesel fuel in Blount County,
Alabama, an excise tax of one cent ($.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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