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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-162

Remittance of Flat Fee and Cost of Decal; Disposition of Proceeds

Official textalison.legislature.state.al.us

Every person required to make application for and receive a decal under this chapter shall at the time of making said application remit to the Liquefied Petroleum Gas Board the total amount of the flat fee due plus the cost of the decal issued. The proceeds of the flat fee shall be deposited by the Liquefied Petroleum Gas Board in the State Treasury to the credit of the Public Road and Bridge Fund. The proceeds of the decal issuance fee shall be deposited in the State Treasury to the credit of the Liquefied Petroleum Gas Board Fund. Any administration costs relating to such decals shall be paid by the Liquefied Petroleum Gas Board from such fees collected. Said costs are hereby appropriated from the Liquefied Petroleum Gas Board Fund.

Last amended: Acts 1980, No. 80-739, p. 1503, §3.

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In this chapter (40 sections)
  1. 40-17-120 · “Gasoline” Defined
  2. 40-17-121 · Purpose of Division
  3. 40-17-122 · Eligibility for Refund; Amount
  4. 40-17-124 · False or Fraudulent Claims
  5. 40-17-125 · Department of Revenue Authorized to Adopt, Promulgate, and…
  6. 40-17-140 · Definitions
  7. 40-17-141 · Levy; Amount of Tax
  8. 40-17-142 · Credit of Payment of Gasoline and Motor Fuel Taxes
  9. 40-17-144 · Penalty for False Statements
  10. 40-17-145 · Payment of Tax
  11. 40-17-146 · Disposition of Proceeds of Tax; Appropriations
  12. 40-17-147 · How Amount of Motor Fuel Used in State Ascertained
  13. 40-17-148 · Reports of Motor Carrier
  14. 40-17-150 · Annual Identification Markers
  15. 40-17-152 · Authority of Commissioner to Adopt Rules and Regulations
  16. 40-17-153 · Exemptions from Article
  17. 40-17-154 · Article Cumulative
  18. 40-17-155 · Penalties
  19. 40-17-160 · Flat Fee on Vehicles Using Liquefied Petroleum Gas or…
  20. 40-17-161 · Annual Decal from Liquefied Petroleum Gas Board; Reduced…
  21. 40-17-162 · Remittance of Flat Fee and Cost of Decal; Disposition of…
  22. 40-17-163 · Rules and Regulations
  23. 40-17-164 · Penalty for Failure to Timely Obtain Decal; Disposition of…
  24. 40-17-165 · Tax on Out-of-State Vehicles; Remittance; Purchase of…
  25. 40-17-166 · Exemption of Certain Vehicles from Excise Tax
  26. 40-17-167 · Decal Requirement Suspended
  27. 40-17-168 · Legislative Findings
  28. 40-17-168.1 · Definitions
  29. 40-17-168.2 · Levy and Collection of Tax; Application and Fee
  30. 40-17-168.3 · Application Form
  31. 40-17-168.4 · License Requirement
  32. 40-17-168.5 · Surety Bond. (Amended by Act 2026-528)
  33. 40-17-168.6 · Refusal to Issue License; Appeal
  34. 40-17-168.7 · Issuance of License
  35. 40-17-168.8 · Discontinuance of Licensed Business; Payment of Taxes
  36. 40-17-168.9 · Cancellation of License
  37. 40-17-168.10 · Deduction for Sale or Disbursement to Exempt Entities
  38. 40-17-168.11 · Tax Payments and Returns
  39. 40-17-168.12 · Reporting of Information; Single Return for Multiple…
  40. 40-17-168.13 · Receipt and Remission of Taxes; Liability
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