Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-17-168
Legislative Findings
Official textalison.legislature.state.al.us
The Legislature declares that the intent of this article is to establish an efficient, standardized motor fuel tax collection and enforcement system for the collection of the excise tax on compressed natural gas and liquefied natural gas.
Source: view the official text
In this chapter (40 sections)
- 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
- 40-17-168.17 · Criminal Penalties
- 40-17-168.18 · Appropriations
- 40-17-168.19 · Rulemaking Authority