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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-161

Annual Decal from Liquefied Petroleum Gas Board; Reduced Fee for Certain Vehicles; Application Period; Penalties

Official textalison.legislature.state.al.us

# (a)

Every person owning and/or operating such vehicles shall make application for and obtain an annual decal from the Liquefied Petroleum Gas Board which shall serve as an identification marker that the flat fee has been paid. Each decal issued by the Liquefied Petroleum Gas Board shall not exceed a cost of five dollars ($5). The decal shall be in such form and of such size as the Liquefied Petroleum Gas Board shall prescribe. The decal shall be attached or affixed to the vehicle in the place and manner prescribed by the Liquefied Petroleum Gas Board. The decals provided for in this chapter shall be issued for a term that shall begin at April 1 of each year and expire on March 31 of the following year. If any vehicle is acquired, liquefied petroleum gas system installed or vehicle put in operation after September 30 the fee shall be one-half the flat fee stated in Section 40-17-160, or after December 31, the fee shall be one-fourth of the flat fee stated in Section 40-17-160. Owners of all newly converted vehicles must apply for the required decal as provided for in Section 40-17-160 within 10 days of the completion date in which the liquefied petroleum system was installed on the vehicle. Failure to submit an application within the 10-day period requires the payment of penalties as prescribed by Section 40-17-164.

# (b)

The board administrator and the board inspectors shall have the power and authority to issue a uniform nontraffic citation to any person violating this section. For the purpose of enforcing this section, there shall be prima facie evidence that a connected, operational liquefied petroleum gas carburetion/injection system, which is part of a dual or switchable gasoline-liquefied petroleum gas system, has been in use, if there is liquefied petroleum gas in the liquefied petroleum gas tank. Any violation of this section shall constitute a Class B misdemeanor.

Last amended: Acts 1980, No. 80-739, p. 1503, §2; Acts 1981, 3rd Ex. Sess., No. 81-1136, p. 409, §1; Act 2014-145, p. 353, §1; Act 2017-229, §1.

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In this chapter (40 sections)
  1. 40-17-108 · False or Fraudulent Claims
  2. 40-17-120 · “Gasoline” Defined
  3. 40-17-121 · Purpose of Division
  4. 40-17-122 · Eligibility for Refund; Amount
  5. 40-17-124 · False or Fraudulent Claims
  6. 40-17-125 · Department of Revenue Authorized to Adopt, Promulgate, and…
  7. 40-17-140 · Definitions
  8. 40-17-141 · Levy; Amount of Tax
  9. 40-17-142 · Credit of Payment of Gasoline and Motor Fuel Taxes
  10. 40-17-144 · Penalty for False Statements
  11. 40-17-145 · Payment of Tax
  12. 40-17-146 · Disposition of Proceeds of Tax; Appropriations
  13. 40-17-147 · How Amount of Motor Fuel Used in State Ascertained
  14. 40-17-148 · Reports of Motor Carrier
  15. 40-17-150 · Annual Identification Markers
  16. 40-17-152 · Authority of Commissioner to Adopt Rules and Regulations
  17. 40-17-153 · Exemptions from Article
  18. 40-17-154 · Article Cumulative
  19. 40-17-155 · Penalties
  20. 40-17-160 · Flat Fee on Vehicles Using Liquefied Petroleum Gas or…
  21. 40-17-161 · Annual Decal from Liquefied Petroleum Gas Board; Reduced…
  22. 40-17-162 · Remittance of Flat Fee and Cost of Decal; Disposition of…
  23. 40-17-163 · Rules and Regulations
  24. 40-17-164 · Penalty for Failure to Timely Obtain Decal; Disposition of…
  25. 40-17-165 · Tax on Out-of-State Vehicles; Remittance; Purchase of…
  26. 40-17-166 · Exemption of Certain Vehicles from Excise Tax
  27. 40-17-167 · Decal Requirement Suspended
  28. 40-17-168 · Legislative Findings
  29. 40-17-168.1 · Definitions
  30. 40-17-168.2 · Levy and Collection of Tax; Application and Fee
  31. 40-17-168.3 · Application Form
  32. 40-17-168.4 · License Requirement
  33. 40-17-168.5 · Surety Bond. (Amended by Act 2026-528)
  34. 40-17-168.6 · Refusal to Issue License; Appeal
  35. 40-17-168.7 · Issuance of License
  36. 40-17-168.8 · Discontinuance of Licensed Business; Payment of Taxes
  37. 40-17-168.9 · Cancellation of License
  38. 40-17-168.10 · Deduction for Sale or Disbursement to Exempt Entities
  39. 40-17-168.11 · Tax Payments and Returns
  40. 40-17-168.12 · Reporting of Information; Single Return for Multiple…
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