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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-140

Definitions

Official textalison.legislature.state.al.us

For the purpose of this article, the following terms shall have the meanings respectively ascribed by this section:

# (1)

MOTOR VEHICLE. Any passenger vehicle that has seats for more than nine passengers in addition to the driver, or any road tractor, or any tractor truck, or any truck having more than two axles.

# (2)

MOTOR CARRIER. Every person, firm, or corporation who or which operates or causes to be operated on any highway in this state any motor vehicle, as defined herein, except any resident person, firm, or corporation owning or operating not more than one such motor vehicle for his own use and not for hire, and except any person, firm, or corporation the motor vehicles of which are operated or caused to be operated wholly within this state.

# (3)

OPERATIONS. Operations of all motor vehicles, whether loaded or empty, whether for compensation or not for compensation, and whether owned by or leased to the motor carrier who operates them or causes them to be operated.

# (4)

MOTOR FUEL. Gasoline, diesel fuel, and any other inflammable liquid or substance by whatever name it may be known and sold, the use of which is as a fuel for the propulsion of motor vehicles.

# (5)

COMMISSIONER. The Commissioner of the state Department of Revenue.

# (6)

GASOLINE TAX. The tax imposed by Article 2 of this chapter and by Article 6 of this chapter.

# (7)

DIESEL FUEL TAX. The tax imposed by Sections 40-17-1 through 40-17-20 and by Article 6 of this chapter.

Last amended: Acts 1961, No. 674, p. 925, §1; Acts 1965, No. 750, p. 1357, §1; Acts 1980, No. 80-428, p. 595.

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In this chapter (40 sections)
  1. 40-17-77 · Effective Date of Census
  2. 40-17-78 · Use of Net Tax Proceeds for Highway Purposes - Generally
  3. 40-17-79 · Use of Net Tax Proceeds for Highway Purposes - Construction…
  4. 40-17-80 · Use of Net Tax Proceeds for Highway Purposes - Construction…
  5. 40-17-81 · State Treasurer to Make Allocations and Distributions
  6. 40-17-82 · Preservation of Prior Pledges
  7. 40-17-100 · “Gasoline Used on the Farm for Agricultural Purposes”…
  8. 40-17-101 · Purpose of Division
  9. 40-17-102 · Eligibility for Refund; Amount
  10. 40-17-103 · Filing and Form of Claim for Refund
  11. 40-17-104 · Time for Filing Claim
  12. 40-17-105 · Payment of Refund; Appropriation
  13. 40-17-106 · Powers of Commissioner of Revenue
  14. 40-17-107 · Tractors Owned by Applicant to Be Assessed for Ad Valorem…
  15. 40-17-108 · False or Fraudulent Claims
  16. 40-17-120 · “Gasoline” Defined
  17. 40-17-121 · Purpose of Division
  18. 40-17-122 · Eligibility for Refund; Amount
  19. 40-17-124 · False or Fraudulent Claims
  20. 40-17-125 · Department of Revenue Authorized to Adopt, Promulgate, and…
  21. 40-17-140 · Definitions
  22. 40-17-141 · Levy; Amount of Tax
  23. 40-17-142 · Credit of Payment of Gasoline and Motor Fuel Taxes
  24. 40-17-144 · Penalty for False Statements
  25. 40-17-145 · Payment of Tax
  26. 40-17-146 · Disposition of Proceeds of Tax; Appropriations
  27. 40-17-147 · How Amount of Motor Fuel Used in State Ascertained
  28. 40-17-148 · Reports of Motor Carrier
  29. 40-17-150 · Annual Identification Markers
  30. 40-17-152 · Authority of Commissioner to Adopt Rules and Regulations
  31. 40-17-153 · Exemptions from Article
  32. 40-17-154 · Article Cumulative
  33. 40-17-155 · Penalties
  34. 40-17-160 · Flat Fee on Vehicles Using Liquefied Petroleum Gas or…
  35. 40-17-161 · Annual Decal from Liquefied Petroleum Gas Board; Reduced…
  36. 40-17-162 · Remittance of Flat Fee and Cost of Decal; Disposition of…
  37. 40-17-163 · Rules and Regulations
  38. 40-17-164 · Penalty for Failure to Timely Obtain Decal; Disposition of…
  39. 40-17-165 · Tax on Out-of-State Vehicles; Remittance; Purchase of…
  40. 40-17-166 · Exemption of Certain Vehicles from Excise Tax
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