Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-17-147
How Amount of Motor Fuel Used in State Ascertained
Official textalison.legislature.state.al.us
The amount of motor fuel used in the operations of any motor carrier within this state shall be such proportion of the total amount of such motor fuel used in its entire operations within and without this state as the total number of miles traveled within this state bears to the total number of miles traveled within and without this state.
Source: view the official text
In this chapter (40 sections)
- 40-17-100 · “Gasoline Used on the Farm for Agricultural Purposes”…
- 40-17-101 · Purpose of Division
- 40-17-102 · Eligibility for Refund; Amount
- 40-17-103 · Filing and Form of Claim for Refund
- 40-17-104 · Time for Filing Claim
- 40-17-105 · Payment of Refund; Appropriation
- 40-17-106 · Powers of Commissioner of Revenue
- 40-17-107 · Tractors Owned by Applicant to Be Assessed for Ad Valorem…
- 40-17-108 · False or Fraudulent Claims
- 40-17-120 · “Gasoline” Defined
- 40-17-121 · Purpose of Division
- 40-17-122 · Eligibility for Refund; Amount
- 40-17-124 · False or Fraudulent Claims
- 40-17-125 · Department of Revenue Authorized to Adopt, Promulgate, and…
- 40-17-140 · Definitions
- 40-17-141 · Levy; Amount of Tax
- 40-17-142 · Credit of Payment of Gasoline and Motor Fuel Taxes
- 40-17-144 · Penalty for False Statements
- 40-17-145 · Payment of Tax
- 40-17-146 · Disposition of Proceeds of Tax; Appropriations
- 40-17-147 · How Amount of Motor Fuel Used in State Ascertained
- 40-17-148 · Reports of Motor Carrier
- 40-17-150 · Annual Identification Markers
- 40-17-152 · Authority of Commissioner to Adopt Rules and Regulations
- 40-17-153 · Exemptions from Article
- 40-17-154 · Article Cumulative
- 40-17-155 · Penalties
- 40-17-160 · Flat Fee on Vehicles Using Liquefied Petroleum Gas or…
- 40-17-161 · Annual Decal from Liquefied Petroleum Gas Board; Reduced…
- 40-17-162 · Remittance of Flat Fee and Cost of Decal; Disposition of…
- 40-17-163 · Rules and Regulations
- 40-17-164 · Penalty for Failure to Timely Obtain Decal; Disposition of…
- 40-17-165 · Tax on Out-of-State Vehicles; Remittance; Purchase of…
- 40-17-166 · Exemption of Certain Vehicles from Excise Tax
- 40-17-167 · Decal Requirement Suspended
- 40-17-168 · Legislative Findings
- 40-17-168.1 · Definitions
- 40-17-168.2 · Levy and Collection of Tax; Application and Fee
- 40-17-168.3 · Application Form
- 40-17-168.4 · License Requirement