Title 40 — Title 40

0 chapters · 2,056 sections in this title.

2,056 sectionsFiltered byTitle 40

Ala. Code § 40-17-179 Duty of Department of Revenue to Enforce Provisions
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It shall be the duty of the Department of Revenue to enforce the provisions of this article, and the Department of Revenue or its agent shall have the right to examine the books, reports, and accounts of every such distributor, manufacturer, storer, or retail dealer of any oils, …
Ala. Code § 40-17-18 Rules and Regulations
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1939, No. 590, p. 958, §19; Code 1940, T. 51, §665(19).)
Ala. Code § 40-17-180 Effect of Acceptance of Money on Recovery of Balance
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The acceptance of any money paid for the excise tax provided for in this article shall in no way preclude the collection of the money actually due; provided, that the money actually paid shall constitute a credit against the money actually due. In the event of the payment of an a…
Ala. Code § 40-17-182 Forms for Reports
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The forms for all statements and reports required by the provisions of this article shall be prescribed and furnished by the Department of Revenue, and the cost of the enforcement of this article shall be paid out of the funds derived from the excise tax herein prescribed upon a …
Ala. Code § 40-17-185 Restraint of Violators
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Any distributor, manufacturer, storer, or retail dealer who shall violate any of the provisions of this article may be restrained and the proper prosecution instituted in the name of the State of Alabama by its Attorney General or under his direction by any district attorney from…
Ala. Code § 40-17-186 When Statements to Be Rendered and Tax Paid
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On or before the twentieth day of each calendar month, every person liable hereunder shall render to the Department of Revenue a true and correct statement of all sales and withdrawals of the products herein taxed and at the same time pay to the Department of Revenue an amount of…
Ala. Code § 40-17-19 Effect on Provisions of Article 2 of This Chapter
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1939, No. 590, p. 958, §22; Code 1940, T. 51, §665(20).)
Ala. Code § 40-17-2 Levied; Credit or Refund
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1939, No. 590, p. 958, §2; Code 1940, T. 51, §665(2); Acts 1951, No. 902, p. 1539, §2; Acts 1953, No. 694, p. 947, §2; Acts 1955, 1st Ex. Sess., No. 42, p. 64; Acts 1971, No. 1727, p. 2889; Acts 199…
Ala. Code § 40-17-20 Restraint of Violators of Article
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1939, No. 590, p. 958, §18; Code 1940, T. 51, §665(18); Acts 1995, No. 95-410, p. 881, §1.)
Ala. Code § 40-17-200 When Report to Be Made by Carriers
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §688.)
Ala. Code § 40-17-201 When Reports to Be Made by Warehousemen and Transfer Companies
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §689.)
Ala. Code § 40-17-203 Penalty for Failure to Comply
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §691; Acts 1995, No. 95-410, p. 881, §1.)
Ala. Code § 40-17-22 Unlawful to Sell for Use or to Use Motor Fuel Upon Which Tax Not Paid; Penalties
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1992, 2nd Ex. Sess., No. 92-703, p. 173, §3; Acts 1995, No. 95-410, p. 881, §1.)
Ala. Code § 40-17-220 Lubricating Oil Excise Tax; Exemptions
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(a) There is hereby levied in addition to all other taxes of every kind now imposed by law an excise tax on lubricating oil of $.04 per gallon, which shall be collected as herein provided. (b) Every manufacturer, distributor, refiner, retail dealer, storer, or user of lubricating…
Ala. Code § 40-17-221 Administration of Article and Collection of Tax
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The provisions of this article pertaining to lubricating oil and the tax herein levied on lubricating oil shall be administered and collected in accordance with Sections 40-17-170, 40-17-173, 40-17-176 through 40- 17-186, or as otherwise provided in this title. History: (Acts 198…
Ala. Code § 40-17-222 Distribution of Tax Proceeds Derived from Motor Fuel
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1980, No. 80-427, p. 590, §3; Act 2004-546, §1.)
Ala. Code § 40-17-223 Distribution of Tax Proceeds Derived from Lubricating Oil
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All revenues received or collected by the Department of Revenue upon the selling, use or consumption, distributing, storing, or withdrawing from storage in this state of lubricating oil remaining after the payment of the expense of administration and enforcement of this article a…
Ala. Code § 40-17-224 Use of Net Tax Proceeds for Highway Purposes
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Repealed by Act 2013-402, §2, effective August 1, 2013. History: (Acts 1980, No. 80-427, p. 590, §5; Acts 1987, No. 87-675, p. 1205.)
Ala. Code § 40-17-225 Allocations of Revenue Collections
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The State Treasurer shall make all allocations of the revenue collections and shall make the distribution and payments thereof pursuant to such allocations provided for in this article. History: (Acts 1980, No. 80-427, p. 590, §6.)
Ala. Code § 40-17-240 Exemption of Class 1 Municipalities, Boards of Education, Private and Church Schools, Etc.,
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from Certain Fuel Taxes. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1988, No. 88-641, p. 1027; Acts 1991, No. 91-672, p. 1310, §1.)
Ala. Code § 40-17-250 Exemption of Class 2 Municipalities from Oil, Gasoline and Diesel Fuel Taxes
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1991, No. 91-665, p. 1273, §1.)
Ala. Code § 40-17-270 Definitions
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For the purpose of this article, the following words shall have the following meanings: (1) AGREEMENT. The International Fuel Tax Agreement. (2) BASE JURISDICTION. The member jurisdiction where qualified motor vehicles are based for vehicle registration purposes. (3) COMMISSIONER…
Ala. Code § 40-17-271 Powers and Authority of the Commissioner of the Department of Revenue
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(a) Notwithstanding any other provisions of this law, the Commissioner of the Department of Revenue is authorized to enter into reciprocal agreements on behalf of this state with the duly authorized representatives of any of the states of the United States, the District of Columb…
Ala. Code § 40-17-272 Provisions of Agreement
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An agreement pursuant to this article may provide for determining the base state for users, user’s records requirements, audit procedures, exchange of information, persons eligible for licensing, define qualified motor vehicles, determine bonding requirement, specify reporting re…
Ala. Code § 40-17-273 Collection of Taxes and Fees; Escrow
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The department may collect any motor fuel taxes and fees due the members of the agreement under the provisions therein, and may deposit taxes and fees collected into an escrow account, until the time as the taxes and fees can be distributed to the respective members. History: (Ac…
Ala. Code § 40-17-274 Disbursement
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(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 t…
Ala. Code § 40-17-275 Audit
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The agreement pursuant to this article may provide for each state to audit the records of persons based in the state to determine if the motor fuel taxes due each state are properly reported and paid. Each state shall forward the findings of the audits performed on persons based …
Ala. Code § 40-17-290 Discount Authorized
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1995, No. 95-410, p. 881, §2.)
Ala. Code § 40-17-291 Floor-Stocks Tax on Motor Fuel
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1995, No. 95-410, p. 881, §3.)
Ala. Code § 40-17-30 Definitions
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Repealed by Act 2011-565, §45, p. 1084, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §646; Acts 1951, No. 847, p. 1477; Acts 1953, No. 772, p. 1036, §1.)
Ala. Code § 40-17-300 Definitions
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1957, No. 743, p. 1173, §2; §40-17-100; amended and renumbered by Act 2008-275, p. 402, §6.)
Ala. Code § 40-17-301 Purposes
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1957, No. 743, p. 1173, §1; §40-17-101; amended and renumbered by Act 2008-275, p. 402, §6.)
Ala. Code § 40-17-302 Eligibility for Refund; Amount
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: Acts 1957, No. 743, p. 1173, §3; Acts 1959, No. 416, p. 1104, §1; Acts 1992, No. 92-203, p. 486, §5; §40-17-102; amended and renumbered by Act 2008-275, p. 402, §6.)
Ala. Code § 40-17-303 Filing and Form of Claim for Refund
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1957, No. 743, p. 1173, §4; Acts 1959, No. 416, p. 1104, §2; Acts 1969, No. 1155, p. 2160; Acts 1992, No. 92-203, p. 486, §6; §40-17-103; amended and renumbered by Act 2008-275, p. 402, §6.)
Ala. Code § 40-17-304 Time for Filing Claim
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1957, No. 743, p. 1173, §5; Acts 1959, No. 416, p. 1104, §3; Acts 1969, No. 1155, p. 2160; §40-17-104; amended and renumbered by Act 2008-275, p. 402, §6.)
Ala. Code § 40-17-305 Payment of Refund; Appropriation
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1957, No. 743, p. 1173, §6; §40-17-105; amended and renumbered by Act 2008-275, p. 402, §6.)
Ala. Code § 40-17-306 Powers of Commissioner of Revenue
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1957, No. 743, p. 1173, §7; §40-17-106; amended and renumbered by Act 2008-275, p. 402, §6.)
Ala. Code § 40-17-307 Assessment of Tractors for Ad Valorem Tax
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1957, No. 743, p. 1173, §7(a); §40-17-107; amended and renumbered by Act 2008-275, p. 402, §6.)
Ala. Code § 40-17-308 False or Fraudulent Claims
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1957, No. 743, p. 1173, §8; §40-17-108; amended and renumbered by Act 2008-275, p. 402, §6.)
Ala. Code § 40-17-31 Levy and Amount of Tax; Collection and Distribution of Proceeds
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Acts 1936, Ex. Sess., No. 51, p. 28; Acts 1936-37, Ex. Sess., No. 157, p. 179; Code 1940, T. 51, §647; Acts 1943, No. 478, p. 422; Acts 1945, No. 367, p. 590, §1; Acts 1949, N…
Ala. Code § 40-17-32 By Whom Excise Tax Collected and Paid Over
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §648; Acts 1945, No. 364, p. 580; Acts 1949, No. 94, p. 119; Acts 1949, No. 649, p. 998, §2; Acts 1953, No. 772, p. 1036, §3; Acts 1957, No. 650, p. 979.)
Ala. Code § 40-17-320 Short Title
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This article shall be known and may be cited as the Alabama Terminal Excise Tax Act. History: (Act 2011-565, p. 1084, §1.)
Ala. Code § 40-17-321 Legislative Intent
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The intent of this article is to establish an efficient, uniform, motor fuel tax collection and enforcement system, to increase conformity and compatibility with federal motor fuel laws, and to position the state to take advantage of advances in highway enforcement systems and te…
Ala. Code § 40-17-322 Definitions
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As used in this article and unless the context requires otherwise, the following terms have the meaning ascribed herein: (1) AIRCRAFT. Any airplane or helicopter. (2) ASSOCIATE JOBBER. A person who acquires motor fuel from a licensed distributor in this state for subsequent sale.…
Ala. Code § 40-17-323 Promulgation of Rules; Reporting Forms or Format
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The commissioner may promulgate rules necessary to effectuate the reporting, collection, administration, and enforcement of the taxes imposed under this article. The commissioner shall prescribe the forms or format for reporting the information required herein. History: (Act 2011…
Ala. Code § 40-17-324 Exchange of Information with Other States
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The department, upon request from the officials to whom are entrusted the enforcement of the motor fuel laws of any other state, may forward to such officials any information which it may have in its possession relative to the manufacture, receipt, sale, use, transportation, or s…
Ala. Code § 40-17-325 Levy of Excise Tax; Rates
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(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 supplement…
Ala. Code § 40-17-326 Taxable Activities; Terminal Operators Deemed Suppliers; Tax to Be Added to Selling Price of
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Motor Fuel. (a) A tax is imposed on the removal within this state of motor fuel from the terminal using the terminal rack, other than by bulk transfer. The supplier shall collect the tax imposed by this article from the person who orders the withdrawal at the terminal rack. (b) S…
Ala. Code § 40-17-327 Taxable Unaccounted for Motor Fuel Losses at a Terminal
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(a) There is hereby annually levied a tax at the rates specified by Section 40-17-325 on taxable unaccounted for motor fuel losses at a terminal in this state. For the purposes of this section, taxable unaccounted for motor fuel losses shall mean the number of net gallons of unac…
Ala. Code § 40-17-328 Fuels on Which Tax Is Levied; Who Is Liable for Tax
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(a) The tax levied pursuant to Section 40-17-325 is levied on all of the following: (1) Dyed diesel fuel that is used to operate a highway vehicle other than dyed diesel fuel used in city and county vehicles. (2) Motor fuel that is used to operate a highway vehicle after an appli…