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Alabama Statutes, Title 40

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Alabama/Statutes

← All Alabama coverage

Title 40

53 chapters · 1,875 sections in this title.

All chapters in Title 401,875 Ch 18, Income Taxes299 Ch 12, Licenses281 Ch 17, Gasoline and Other Motor Fuels; Lubr…126 Ch 23, Sales and Use Taxes115 Ch 10, Sale of Land110 Ch 7, Assessment of Taxes Generally89 Ch 9, Exemptions from Taxation and Licenses84 Ch 21, Public Utilities69 Ch 26B, Providers of Medical Services Privil…53 Ch 25, Tobacco and Vaping Tax49 Ch 1, General Provisions45 Ch 29, Enforcement of Tax Laws42 Ch 2, Department of Revenue34 Ch 5, Tax Collectors34

12 sections·Filtered byTitle 40✕Ch 19✕

Ala. Code § 40-19-1 Definitions
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The following words, terms and phrases, when used in this chapter, shall have meanings ascribed to them in this section, except where the context clearly indicates a different meaning: (1) VEHICLE TRANSPORTING PROPERTY. A straight truck with two axles, a trailer, a truck semitrai…
Ala. Code § 40-19-11 Reciprocal Agreements with Other States
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The Department of Revenue is empowered to enter into reciprocal agreements or contracts with other states constituting a fair exchange of rights or privileges in regard to the use of the highways of this state by motor vehicles operated for hire under the provisions of this chapt…
Ala. Code § 40-19-12 Suspension or Revocation of Certificate or Permit Upon Delinquency
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When any motor carrier shall be delinquent in paying the mileage tax as provided in this chapter for a period of 60 days, the Department of Revenue shall notify the Alabama Public Service Commission of such default in writing, and the Alabama Public Service Commission may suspend…
Ala. Code § 40-19-13 Department of Revenue to Prescribe Rules, Etc
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The Department of Revenue is empowered and directed to collect all of the mileage taxes under this chapter. In order to ascertain the mileage traveled in this state by motor vehicles subject to the provisions of this chapter, the Department of Revenue shall prescribe the records …

Ala. Code § 40-19-14 Penalty for Violations

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Every motor carrier and every officer, agent, or employee of any such motor carrier and every other person who violates or causes or aids or abets any violation of any provision of this chapter or order, rule, or regulation of the Department of Revenue or of the Alabama Public Se…

Ala. Code § 40-19-15 Employment of Personnel for Collection of Tax

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The Department of Revenue is empowered to employ such agents or employees as are necessary for the collection of said mileage tax. (Acts 1939, No. 664, p. 1050, §17; Code 1940, T. 48, §301(49).)

Ala. Code § 40-19-16 Bond or Other Security for Collection of Tax

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Every such motor carrier shall file with the Department of Revenue a bond in the sum not to exceed $1,000, made payable to the State of Alabama to insure the collection of such mileage tax. Such bond to be approved by the Commissioner of the Department of Revenue; provided, that …

Ala. Code § 40-19-17 Motor Carrier Fund

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All such mileage tax, penalties, fees and amounts collected under this chapter shall be paid into the Treasury within 30 days after their receipt and shall be kept separate and apart from all other funds by the Treasurer in a fund to be known as the Motor Carrier Fund. The Motor …

Ala. Code § 40-19-2 To Whom Tax Paid; Motor Carrier Fund, Exemptions

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(a) The mileage tax required under the provisions of this chapter to be paid by the contract carriers and common carriers, subject to the provisions of this chapter, to the state as compensation for use of the public highways of the state shall be paid to the Department of Revenu…

Ala. Code § 40-19-3 Tax Imposed; Constitutes Debt Collectible by Civil Action

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Every motor carrier of persons for hire traversing the highways of the state, subject to the provisions of an act known as the Alabama Motor Carrier Act of 1939 [Chapter 3 of Title 37], shall pay to the State of Alabama into the fund of the state Department of Revenue as contribu…

Ala. Code § 40-19-4 Taxes Payable in Monthly Installments; Returns

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The taxes levied under the provisions of this chapter shall be due and payable in monthly installments on or before the fifteenth day of the month next succeeding the month in which the tax accrues. On or before the fifteenth day of each month, every motor carrier on whom the tax…

Ala. Code § 40-19-5 Records and Reports

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(a) It shall be the duty of every motor carrier subject to the tax imposed by this chapter to keep and preserve suitable records of the mileage traveled by every vehicle subject hereto and such other books or accounts as may be necessary to determine the amount of tax for which s…