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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-141

Levy; Amount of Tax

Official textalison.legislature.state.al.us

Every motor carrier shall pay an excise tax upon motor fuels used in its operations within this state at the same rate per gallon as shall be currently in effect for the classifications of fuels so used under applicable statutes levying the gasoline tax and diesel fuel tax, as such terms are defined in subdivisions (6) and (7) of Section 40-17-140.

Last amended: Acts 1961, No. 674, p. 925, §2.

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In this chapter (40 sections)
  1. 40-17-78 · Use of Net Tax Proceeds for Highway Purposes - Generally
  2. 40-17-79 · Use of Net Tax Proceeds for Highway Purposes - Construction…
  3. 40-17-80 · Use of Net Tax Proceeds for Highway Purposes - Construction…
  4. 40-17-81 · State Treasurer to Make Allocations and Distributions
  5. 40-17-82 · Preservation of Prior Pledges
  6. 40-17-100 · “Gasoline Used on the Farm for Agricultural Purposes”…
  7. 40-17-101 · Purpose of Division
  8. 40-17-102 · Eligibility for Refund; Amount
  9. 40-17-103 · Filing and Form of Claim for Refund
  10. 40-17-104 · Time for Filing Claim
  11. 40-17-105 · Payment of Refund; Appropriation
  12. 40-17-106 · Powers of Commissioner of Revenue
  13. 40-17-107 · Tractors Owned by Applicant to Be Assessed for Ad Valorem…
  14. 40-17-108 · False or Fraudulent Claims
  15. 40-17-120 · “Gasoline” Defined
  16. 40-17-121 · Purpose of Division
  17. 40-17-122 · Eligibility for Refund; Amount
  18. 40-17-124 · False or Fraudulent Claims
  19. 40-17-125 · Department of Revenue Authorized to Adopt, Promulgate, and…
  20. 40-17-140 · Definitions
  21. 40-17-141 · Levy; Amount of Tax
  22. 40-17-142 · Credit of Payment of Gasoline and Motor Fuel Taxes
  23. 40-17-144 · Penalty for False Statements
  24. 40-17-145 · Payment of Tax
  25. 40-17-146 · Disposition of Proceeds of Tax; Appropriations
  26. 40-17-147 · How Amount of Motor Fuel Used in State Ascertained
  27. 40-17-148 · Reports of Motor Carrier
  28. 40-17-150 · Annual Identification Markers
  29. 40-17-152 · Authority of Commissioner to Adopt Rules and Regulations
  30. 40-17-153 · Exemptions from Article
  31. 40-17-154 · Article Cumulative
  32. 40-17-155 · Penalties
  33. 40-17-160 · Flat Fee on Vehicles Using Liquefied Petroleum Gas or…
  34. 40-17-161 · Annual Decal from Liquefied Petroleum Gas Board; Reduced…
  35. 40-17-162 · Remittance of Flat Fee and Cost of Decal; Disposition of…
  36. 40-17-163 · Rules and Regulations
  37. 40-17-164 · Penalty for Failure to Timely Obtain Decal; Disposition of…
  38. 40-17-165 · Tax on Out-of-State Vehicles; Remittance; Purchase of…
  39. 40-17-166 · Exemption of Certain Vehicles from Excise Tax
  40. 40-17-167 · Decal Requirement Suspended
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