40-17-274
Section 40-17-274 Disbursement. (a) The proceeds of the tax herein levied accruing to the State
of Alabama, less the actual costs of collection, shall be paid by the department to the State
Treasurer for disbursement as follows: (1) That portion of the tax that is attributable to
the use of motor fuel subject to the gasoline tax shall be disbursed in the manner provided
by law for the disbursement of the proceeds of the gasoline tax. (2) That portion of the tax
that is attributable to the use of motor fuel subject to the diesel fuel tax shall be disbursed
in the manner provided by law for the disbursement of the proceeds of the diesel fuel tax.
(b) The cost of collection shall be the sum of money appropriated each year by law to the
department with which to pay salaries and the cost of operation of the department related
to the taxes collected pursuant to this article, which shall be deducted, as a first charge
from the taxes collected pursuant to this article. The expenditure of the...
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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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23-1-431
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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40-17-371
Section 40-17-371 Cost of collection; distribution of tax proceeds. (a) The Alabama Department
of Revenue shall retain one-quarter of one percent (0.25%) of the tax proceeds, less any refunds,
from this additional excise tax on gasoline and diesel fuel for its cost of collection. The
department may adopt rules and such forms as may be necessary for the administration of the
excise tax provided for in this article. (b) Each month, prior to the remaining payments provided
in this article, up to $750,000 of the tax proceeds from the additional excise tax on gasoline
and up to $230,000 of the tax proceeds from the additional excise tax on diesel fuel shall
be distributed first to the Alabama Highway Finance Corporation for the payment of the principal
of and interest on bonds to be issued by it to finance improvements to the ship channel providing
access to the facilities of the Alabama State Docks, to the extent necessary for such purpose.
The amount distributed pursuant to this section...
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40-17-361
Section 40-17-361 Disposition of diesel proceeds. (a) The proceeds of the thirteen cents ($.13)
diesel excise tax imposed by this article, when collected, shall be applied as follows: (1)
For payment of the costs of collection thereof, being the amount appropriated for each fiscal
year by the Legislature to the department for the administration of this article. (2) For
payment of the principal of and interest on bonds issued after October 1, 1969, and prior
to December 1, 1977, by the Alabama Highway Authority, a public corporation and instrumentality
of the state, all in the manner and to the extent and subject to the priorities as to rank
as are provided in the respective statutes under which the bonds were issued. (3) For payment
of the principal of and interest on bonds and other obligations, including refunding obligations,
issued after December 1, 1977, by a public corporation existing at the time of issuance under
the laws of Alabama pursuant to then existing statutory or...
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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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40-12-270
Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees; Secondary
Road Committee created. (a) The moneys collected each month by the judge of probate from motor
vehicle license taxes and registration fees, after deducting therefrom the amounts referred
to in subdivisions (1) and (2) of subsection (a) of Section 40-12-269, the moneys remaining
after making the said deductions being referred to in this section as "the net proceeds,"
shall be disbursed by the judge of probate as follows: (1) That portion of the net proceeds
that consists of additional amounts paid under the schedule of additional amounts set forth
in subsection (b) of Section 40-12-248 shall be remitted by the judge of probate to the State
Treasurer who shall distribute said amounts as follows: a. 64.75 percent of said amounts shall
be distributed by the State Treasurer to the State of Alabama; b. 35.25 percent of said amounts
shall be apportioned and distributed by the State Treasurer...
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40-17-146
Section 40-17-146 Disposition of proceeds of tax; appropriations. The proceeds of the tax hereby
imposed shall be disbursed as follows: That portion thereof that is attributable to the use
of motor fuel subject to the gasoline tax shall be disbursed in the manner provided by law
for the disbursement of the proceeds of the gasoline tax; and that portion thereof that is
attributable to the use of motor fuel subject to the diesel fuel tax shall be disbursed in
the manner provided by law for the disbursement of the proceeds of the diesel fuel tax. The
cost of administering and enforcing this article for each fiscal year shall be paid to the
state Department of Revenue, to be allotted and budgeted under Article 4 of Chapter 4 of Title
41, in addition to the regular appropriation to such department. (Acts 1961, No. 674, p. 925,
§7; Acts 1965, No. 750, p. 1357, §4.)...
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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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