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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-145

Payment of Tax

Official textalison.legislature.state.al.us

The tax hereby imposed shall be paid by each motor carrier quarterly to the commissioner on or before the last day of April, July, October, and January of each year and calculated upon the amount of motor fuel used in its operations within this state by each such motor carrier during the quarter ending with the last day of the preceding month.

Last amended: Acts 1961, No. 674, p. 925, §6.

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In this chapter (40 sections)
  1. 40-17-81 · State Treasurer to Make Allocations and Distributions
  2. 40-17-82 · Preservation of Prior Pledges
  3. 40-17-100 · “Gasoline Used on the Farm for Agricultural Purposes”…
  4. 40-17-101 · Purpose of Division
  5. 40-17-102 · Eligibility for Refund; Amount
  6. 40-17-103 · Filing and Form of Claim for Refund
  7. 40-17-104 · Time for Filing Claim
  8. 40-17-105 · Payment of Refund; Appropriation
  9. 40-17-106 · Powers of Commissioner of Revenue
  10. 40-17-107 · Tractors Owned by Applicant to Be Assessed for Ad Valorem…
  11. 40-17-108 · False or Fraudulent Claims
  12. 40-17-120 · “Gasoline” Defined
  13. 40-17-121 · Purpose of Division
  14. 40-17-122 · Eligibility for Refund; Amount
  15. 40-17-124 · False or Fraudulent Claims
  16. 40-17-125 · Department of Revenue Authorized to Adopt, Promulgate, and…
  17. 40-17-140 · Definitions
  18. 40-17-141 · Levy; Amount of Tax
  19. 40-17-142 · Credit of Payment of Gasoline and Motor Fuel Taxes
  20. 40-17-144 · Penalty for False Statements
  21. 40-17-145 · Payment of Tax
  22. 40-17-146 · Disposition of Proceeds of Tax; Appropriations
  23. 40-17-147 · How Amount of Motor Fuel Used in State Ascertained
  24. 40-17-148 · Reports of Motor Carrier
  25. 40-17-150 · Annual Identification Markers
  26. 40-17-152 · Authority of Commissioner to Adopt Rules and Regulations
  27. 40-17-153 · Exemptions from Article
  28. 40-17-154 · Article Cumulative
  29. 40-17-155 · Penalties
  30. 40-17-160 · Flat Fee on Vehicles Using Liquefied Petroleum Gas or…
  31. 40-17-161 · Annual Decal from Liquefied Petroleum Gas Board; Reduced…
  32. 40-17-162 · Remittance of Flat Fee and Cost of Decal; Disposition of…
  33. 40-17-163 · Rules and Regulations
  34. 40-17-164 · Penalty for Failure to Timely Obtain Decal; Disposition of…
  35. 40-17-165 · Tax on Out-of-State Vehicles; Remittance; Purchase of…
  36. 40-17-166 · Exemption of Certain Vehicles from Excise Tax
  37. 40-17-167 · Decal Requirement Suspended
  38. 40-17-168 · Legislative Findings
  39. 40-17-168.1 · Definitions
  40. 40-17-168.2 · Levy and Collection of Tax; Application and Fee
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