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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-164

Penalty for Failure to Timely Obtain Decal; Disposition of Penalty

Official textalison.legislature.state.al.us

Any person who fails to obtain a current decal within 30 days of the date the decal is required as provided in this chapter, shall be liable for a penalty of 20 percent of the fee in addition to the fee. The penalty shall be paid at the same time and in the same manner as the flat fee; and such penalty shall be deposited by the Liquefied Petroleum Gas Board in the State Treasury, to the credit of the Liquefied Petroleum Gas Board Fund.

Last amended: Acts 1980, No. 80-739, p. 1503, §5; Act 2014-145, p. 353, §1.

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In this chapter (40 sections)
  1. 40-17-122 · Eligibility for Refund; Amount
  2. 40-17-124 · False or Fraudulent Claims
  3. 40-17-125 · Department of Revenue Authorized to Adopt, Promulgate, and…
  4. 40-17-140 · Definitions
  5. 40-17-141 · Levy; Amount of Tax
  6. 40-17-142 · Credit of Payment of Gasoline and Motor Fuel Taxes
  7. 40-17-144 · Penalty for False Statements
  8. 40-17-145 · Payment of Tax
  9. 40-17-146 · Disposition of Proceeds of Tax; Appropriations
  10. 40-17-147 · How Amount of Motor Fuel Used in State Ascertained
  11. 40-17-148 · Reports of Motor Carrier
  12. 40-17-150 · Annual Identification Markers
  13. 40-17-152 · Authority of Commissioner to Adopt Rules and Regulations
  14. 40-17-153 · Exemptions from Article
  15. 40-17-154 · Article Cumulative
  16. 40-17-155 · Penalties
  17. 40-17-160 · Flat Fee on Vehicles Using Liquefied Petroleum Gas or…
  18. 40-17-161 · Annual Decal from Liquefied Petroleum Gas Board; Reduced…
  19. 40-17-162 · Remittance of Flat Fee and Cost of Decal; Disposition of…
  20. 40-17-163 · Rules and Regulations
  21. 40-17-164 · Penalty for Failure to Timely Obtain Decal; Disposition of…
  22. 40-17-165 · Tax on Out-of-State Vehicles; Remittance; Purchase of…
  23. 40-17-166 · Exemption of Certain Vehicles from Excise Tax
  24. 40-17-167 · Decal Requirement Suspended
  25. 40-17-168 · Legislative Findings
  26. 40-17-168.1 · Definitions
  27. 40-17-168.2 · Levy and Collection of Tax; Application and Fee
  28. 40-17-168.3 · Application Form
  29. 40-17-168.4 · License Requirement
  30. 40-17-168.5 · Surety Bond. (Amended by Act 2026-528)
  31. 40-17-168.6 · Refusal to Issue License; Appeal
  32. 40-17-168.7 · Issuance of License
  33. 40-17-168.8 · Discontinuance of Licensed Business; Payment of Taxes
  34. 40-17-168.9 · Cancellation of License
  35. 40-17-168.10 · Deduction for Sale or Disbursement to Exempt Entities
  36. 40-17-168.11 · Tax Payments and Returns
  37. 40-17-168.12 · Reporting of Information; Single Return for Multiple…
  38. 40-17-168.13 · Receipt and Remission of Taxes; Liability
  39. 40-17-168.14 · Recordkeeping
  40. 40-17-168.15 · Disposition of Funds
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