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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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
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9-17-102
Section 9-17-102 Liquefied Petroleum Gas Board - Compensation of members. Board members
shall receive travel expenses and per diem based at the rate that is currently prescribed
by the state for its state employees, while attending official meetings of the board or while
attending to official board business. Except that per diem paid to board members shall be
no less than one full day's per diem, and payment shall be based on attendance at a board
meeting rather than the time of arrival and departure. No member of the board shall receive
per diem and expense allowance for more than 30 days in any one calendar year. (Acts 1965,
No. 220, p. 305, §3; Acts 1966, Ex. Sess., No. 231, p. 354, §1; Acts 1979, No. 79-435, p.
690, §1; Acts 1984, No. 84-293, p. 555, §1; Acts 1989, No. 89-535, p. 1097, §1.)...
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9-17-104
Section 9-17-104 Appointment, compensation and bond of administrator; administrator
and inspectors constituted peace officers; Liquefied Petroleum Gas Board Fund; excess balances
to be transferred to fund. (a) The board shall appoint, prescribe the duties of, and fix the
compensation of an administrator. The board may dismiss an administrator at its discretion.
The board shall adopt a seal, which shall be in the care and custody of the administrator.
The board, subject to the Merit System, may employ and prescribe the duties of assistants
and inspectors necessary to carry out this article. The board, without regard to the Merit
System Act, may engage and employ consultants and technical advisors considered necessary
in carrying out its responsibilities. (b) The administrator and inspectors are constituted
peace officers of the State of Alabama and are clothed with the powers of peace officers and
deputy sheriffs, and may exercise such powers anywhere within the state. They may issue a...

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9-17-120
Section 9-17-120 Definitions. For the purposes of this article, the following words
shall have the following meanings: (1) LP-GAS. Liquefied petroleum gas as defined in Section
9-17-100. (2) USED MANUFACTURED HOME. A manufactured home which is not being sold or offered
for sale as new and is used for residential purposes. (Acts 1994, No. 94-706, p. 1369, §1;
Acts 1995, No. 95-146, p. 208, §1.)...
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40-17-162
Section 40-17-162 Remittance of flat fee and cost of decal; disposition of proceeds.
Every person required to make application for and receive a decal under this chapter shall
at the time of making said application remit to the Liquefied Petroleum Gas Board the total
amount of the flat fee due plus the cost of the decal issued. The proceeds of the flat fee
shall be deposited by the Liquefied Petroleum Gas Board in the State Treasury to the credit
of the Public Road and Bridge Fund. The proceeds of the decal issuance fee shall be deposited
in the State Treasury to the credit of the Liquefied Petroleum Gas Board Fund. Any administration
costs relating to such decals shall be paid by the Liquefied Petroleum Gas Board from such
fees collected. Said costs are hereby appropriated from the Liquefied Petroleum Gas Board
Fund. (Acts 1980, No. 80-739, p. 1503, §3.)...
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11-50-397
Section 11-50-397 Exercise of powers of eminent domain generally. The powers of eminent
domain granted and conferred upon districts incorporated under this article shall be exercised
in the same manner and subject to the same limitations as in the case of municipal corporations;
provided that the power of eminent domain shall not be exercised by any such district in order
to acquire those properties of any natural gas company which are subject to the regulation
of the Federal Power Commission or any properties of any person which are to be used for the
distribution of liquefied petroleum gas. (Acts 1951, No. 762, p. 1319, §5; Act 2005-307,
1st Sp. Sess., §1.)...
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40-17-164
Section 40-17-164 Penalty for failure to timely obtain decal; disposition of penalty.
Any person who fails to obtain a current decal within 30 days of the date the decal is required
as provided in this chapter, shall be liable for a penalty of 20 percent of the fee in addition
to the fee. The penalty shall be paid at the same time and in the same manner as the flat
fee; and such penalty shall be deposited by the Liquefied Petroleum Gas Board in the State
Treasury, to the credit of the Liquefied Petroleum Gas Board Fund. (Acts 1980, No. 80-739,
p. 1503, §5; Act 2014-145, p. 353, §1.)...
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37-4-88
Section 37-4-88 Safety inspection fees. (a) Any gas system operated by any investor-owned
company, city, county, municipality, or public gas district which comes under the supervision
of the commission for the purpose of enforcing the gas pipeline safety requirements of this
article, shall pay annually on October first of each year an inspection fee to the commission
of $.50 per active service line for the previous calendar year ending December 31, for each
active service line in said system. (b) Any investor-owned company, partnership, public housing
authority or public entity created by Act of Congress or state legislature that uses a master
meter for one or more units, shall pay the inspection fee based upon the number of all units
on premises served by said master meter. (c) All provisions of this section are applicable
to any and all liquefied petroleum gas installations that come under the enforcement provisions
of the commission. (d) All said inspection fees collected under this...
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40-17-168.17
Section 40-17-168.17 Criminal penalties. (a) Any person who willfully does any of the
following is guilty of a Class A misdemeanor, but shall be fined not less than five thousand
dollars ($5,000) nor more than twenty-five thousand dollars ($25,000): (1) Fails to obtain
a license as required by this article prior to engaging in an activity for which a license
is required. (2) Fails to pay to this state no more than 30 days after the date the tax is
due the tax levied by this article. (3) Makes a false statement on an application, return,
ticket, invoice, statement, or any other document required under this article. (4) Fails to
file no more than 30 days after it is due any return required by this article. (5) Fails to
maintain any record required by this article. (6) Makes a false statement in an application
for a refund. (7) Fails to make required disclosure of the correct amount of compressed natural
gas or liquefied natural gas sold or used in this state. (8) Dispenses into the...
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