Title 40 — Title 40

0 chapters · 2,056 sections in this title.

193 sectionsFiltered byTitle 40 Ch 17

Ala. Code § 40-17-359 Distribution and Use of Proceeds
27.9K chars
(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 ($550,000). (2) COST OF COLLECTION. The amounts from the proceeds of the highway gasoline tax that may be appr…
Ala. Code § 40-17-36 Report of Address by Distributor, Refiner, Storer, Etc
0.1K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §652.)
Ala. Code § 40-17-360 Disposition of Aviation Fuel Proceeds
1.1K chars
The revenue, less the cost of collection, obtained from the tax levied in subdivision (3) of subsection (a) of Section 40-17-325 shall be paid into the State Treasury to the credit of the Department of Transportation and be used exclusively for the purpose of paying the cost of a…
Ala. Code § 40-17-361 Disposition of Diesel Proceeds
3.5K chars
(a) The proceeds of the thirteen cents ($.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 th…
Ala. Code § 40-17-362 Use of Tax Proceeds for Highway Purposes
3.4K chars
(a) For the purposes of this section, the following words and phrases shall have the following meanings: (1) BRIDGE REPLACEMENT. Bridge replacement includes the replacement of existing bridge structures and, if necessary, the realignment of the adjacent approaches. (2) RESURFACIN…
Ala. Code § 40-17-362.1 Use of Motor Fuel Taxes for Road and Bridge Purposes; Exceptions
0.7K chars
Except for those taxes on motor fuels that are levied or that may be levied by a county or municipality pursuant to a local law or general law of local application that is in effect on August 1, 2023, all taxes on motor fuels, as defined in Section 40- 17-322, whether called an e…
Ala. Code § 40-17-363 Funding
0.6K chars
There is appropriated to the Department of Revenue, as a first charge against the revenues collected under the provisions of this article for the fiscal year ending September 30, 2012, one hundred fifty thousand dollars ($150,000), to be utilized for the implementation and admini…
Ala. Code § 40-17-37 Penalty for Failure to Make Reports or Keep Records
0.1K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §653.)
Ala. Code § 40-17-370 Levy, Administration, and Collection of Additional Excise Tax
2.2K chars
(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…
Ala. Code § 40-17-371 Cost of Collection; Distribution of Tax Proceeds
9.0K chars
(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 f…
Ala. Code § 40-17-38 Discount Allowed to Distributors, Etc., Licensed Under Section 40-12-194
0.2K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1959, No. 299, p. 871; Acts 1982, No. 82-415, p. 626; Acts 1984, 1st Ex. Sess., No. 84- 798, p. 211.)
Ala. Code § 40-17-380 Definitions
3.2K chars
For the purposes of this article, the following words have the following meanings: (1) DEPARTMENT. The Alabama Department of Revenue. (2) DIESEL FUEL. Any liquid that is advertised, offered for sale, or sold for use as or used as a motor fuel in a diesel-powered engine. Diesel fu…
Ala. Code § 40-17-381 Development of System for Filing Electronic Tax Return for Certain Motor Fuel Taes; Monthly
3.6K chars
Report. (a) Notwithstanding any law or ordinance regarding standardization of local levies, no later than October 31, 2019, the Department of Revenue shall develop and make available a system which allows any taxpayer required to timely file and remit a county motor fuel tax calc…
Ala. Code § 40-17-382 Authorization and Use of System
2.6K chars
(a) All local taxing jurisdictions in the state shall authorize use of the system for any taxpayer required to file a return for a local motor fuel tax calculated on a per gallon basis and remit the tax payments. The return shall include, but not be limited to, the name of the st…
Ala. Code § 40-17-383 Local Motor Fuel Tax Advisory Committee
2.7K chars
(a)(1) To ensure that local taxing jurisdictions have meaningful input into the development and operation of the system, a Local Motor Fuel Tax Advisory Committee is established to review the design and operation of the system and to make recommendations regarding system requirem…
Ala. Code § 40-17-384 Construction of Article
0.2K chars
Nothing in this article shall be construed to authorize the Department of Revenue to impose fees on the local taxing jurisdictions or their designees for the maintenance or operation of the system. History: (Act 2018-469, §5.)
Ala. Code § 40-17-39 Duty of Department of Revenue to Enforce Provisions
0.1K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §654.)
Ala. Code § 40-17-40 Effect of Acceptance of Money on Recovery of Balance
0.2K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §658; Acts 1943, No. 473, p. 438; Acts 1951, No. 940, p. 1607, §1; Acts 1992, No. 92-186, p. 349, §48.)
Ala. Code § 40-17-43 Department of Revenue to Prescribe Form of Statements and Reports
0.1K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §659.)
Ala. Code § 40-17-45 Use of Motor Fuel Upon Which Tax Has Not Been Paid
0.1K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1951, No. 632, p. 1086.)
Ala. Code § 40-17-49 Restraint of Violators
0.1K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §664.)
Ala. Code § 40-17-5 Tax to Be Paid and Statement Rendered Monthly
0.2K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1939, No. 590, p. 958, §5; Code 1940, T. 51, §665(5); Acts 1995, No. 95-410, p. 881, §1.)
Ala. Code § 40-17-50 Cities and Towns Prohibited from Levying New or Additional Tax on Aviation Fuel
0.1K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 222, p. 281.)
Ala. Code § 40-17-51 Municipalities and Counties May Provide That Local Tax Be Borne by Consumer and Paid to
0.1K chars
Municipality or County but Once. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1969, No. 918, p. 1656.)
Ala. Code § 40-17-52 Adjustment of Taxes Collected on Sales Across State Line
0.1K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1936-37, Ex. Sess., No. 213, p. 248; Code 1940, T. 51, §665.)
Ala. Code § 40-17-6 Monthly Statement to Be Sworn To
0.2K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1939, No. 590, p. 958, §6; Code 1940, T. 51, §665(6); Acts 1995, No. 95-410, p. 881, §1.)
Ala. Code § 40-17-7 Adequate Records to Be Maintained
0.2K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1939, No. 590, p. 958, §7; Code 1940, T. 51, §665(7); Acts 1951, No. 851, p. 1479; Acts 1992, No. 92-186, p. 349, §47; Acts 1995, No. 95-410, p. 881, §1.)
Ala. Code § 40-17-70 Definitions
0.2K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 224, p. 295, §1; Acts 1971, 1st Ex. Sess., No. 153, p. 238, §1; Acts 1978, No. 582, p. 659, §1; Acts 1992, No. 92-203, p. 486, §2.)
Ala. Code § 40-17-71 Legislative Intent
0.1K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 224, p. 295, §2.)
Ala. Code § 40-17-72 Distribution of 45 Percent of Net Tax Proceeds
0.2K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 224, p. 295, §3; Acts 1969, No. 784, p. 1410, §1; Acts 1971, 1st Ex. Sess., No. 153, p. 238, §2; Acts 1978, No. 582, p. 659, §2.)
Ala. Code § 40-17-73 Disposition of 55 Percent of Net Tax Proceeds
0.2K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 224, p. 295, §4; Acts 1969, No. 784, p. 1410, §2; Acts 1978, No. 582, p. 659, §3.)
Ala. Code § 40-17-74 Disposition of Sums Allocated and Apportioned to Counties
0.2K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 224, p. 295, §5; Acts 1969, No. 217, p. 536, §1.)
Ala. Code § 40-17-74.1 Distribution of Supplemental Net Tax
0.1K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1992, No. 92-203, p. 486, §3.)
Ala. Code § 40-17-75 Use of County Portion to Pay Salaries of Members of County Governing Bodies
0.1K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1953, No. 838, p. 1129, §§1, 2.)
Ala. Code § 40-17-76 Payment of Compensation of Clerks of County Governing Bodies
0.1K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1955, No. 90, p. 337.)
Ala. Code § 40-17-77 Effective Date of Census
0.1K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 224, p. 295.)
Ala. Code § 40-17-78 Use of Net Tax Proceeds for Highway Purposes - Generally
0.2K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 224, p. 295, §7; Acts 1969, No. 217, p. 536, §1.)
Ala. Code § 40-17-79 Use of Net Tax Proceeds for Highway Purposes - Construction and Maintenance of Streets in
0.1K chars
Municipalities. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1959, 1st Ex. Sess., No. 51, p. 95, §1.)
Ala. Code § 40-17-8 Forms for Statements and Reports; Cost of Enforcement
0.2K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1939, No. 590, p. 958, §12; Code 1940, T. 51, §665(12); Acts 1951, No. 902, p. 1539, §6.)
Ala. Code § 40-17-80 Use of Net Tax Proceeds for Highway Purposes - Construction and Maintenance of Highways
0.2K chars
and Traffic Control Areas on School Property. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1959, 1st Ex. Sess., No. 51, p. 95, §2.)
Ala. Code § 40-17-81 State Treasurer to Make Allocations and Distributions
0.2K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 224, p. 295, §8; Acts 1992, No. 92-203, p. 486, §4.)
Ala. Code § 40-17-82 Preservation of Prior Pledges
0.1K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 224, p. 295, §10.)
Ala. Code § 40-17-9 Failure to Make Reports or Keep Records
0.2K chars
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1939, No. 590, p. 958, §8; Code 1940, T. 51, §665(8); Acts 1951, No. 902, p. 1539, §3; Acts 1995, No. 95-410, p. 881, §1.)