Tax on Out-of-State Vehicles; Remittance; Purchase of Decals for Out-of-State Vehicles

Official textalison.legislature.state.al.us

If an out-of-state vehicle comes to a propane dealer or supplier in the State of Alabama to purchase fuel, the dealer must collect in lieu of any fees levied by this chapter an amount equal to the current Alabama motor fuel tax in effect as prescribed by subdivision (a)(2) of Section 40-17-325, and remit these funds to the Alabama LP-Gas Board before the 20th of the following month after the date of the sale. Decals for out-of-state vehicles can be purchased with decal fees and issuance fees to be paid as prescribed by Sections 40-17-160 and 40-17-161.

Last amended: Acts 1980, No. 80-739, p. 1503, §6; 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)

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
40-17-168.5 · Surety Bond. (Amended by Act 2026-528)
40-17-168.6 · Refusal to Issue License; Appeal
40-17-168.7 · Issuance of License
40-17-168.8 · Discontinuance of Licensed Business; Payment of Taxes
40-17-168.9 · Cancellation of License
40-17-168.10 · Deduction for Sale or Disbursement to Exempt Entities
40-17-168.11 · Tax Payments and Returns
40-17-168.12 · Reporting of Information; Single Return for Multiple…
40-17-168.13 · Receipt and Remission of Taxes; Liability
40-17-168.14 · Recordkeeping
40-17-168.15 · Disposition of Funds
40-17-168.16 · Civil Penalties

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