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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-221

Administration of Article and Collection of Tax

Official textalison.legislature.state.al.us

The provisions of this article pertaining to lubricating oil and the tax herein levied on lubricating oil shall be administered and collected in accordance with Sections 40-17-170, 40-17-173, 40-17-176 through 40-17-186, or as otherwise provided in this title.

Last amended: Acts 1980, No. 80-427, p. 590, §2; Acts 1984, 1st Ex. Sess., No. 84-798, p. 211; Acts 1992, No. 92-186, p. 349, §52; Acts 1995, No. 95-410, p. 881, §1; Act 2011-565, p. 1084, §44.

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In this chapter (40 sections)
  1. 40-17-168.18 · Appropriations
  2. 40-17-168.19 · Rulemaking Authority
  3. 40-17-170 · Definitions
  4. 40-17-171 · Levy; Amount; Certificates of Exemption
  5. 40-17-172 · Disposition of Tax
  6. 40-17-173 · Tax to Apply Whether Withdrawal for Use or Sale
  7. 40-17-174 · Wholesale Oil License Fee; Import License Fee; Exemption
  8. 40-17-175 · Swearing to Statement
  9. 40-17-176 · Records of Sales
  10. 40-17-177 · Report of Address by Distributor, Storer, Retail Dealer, or…
  11. 40-17-178 · Penalty for Failure to Make Reports or Keep Records
  12. 40-17-179 · Duty of Department of Revenue to Enforce Provisions
  13. 40-17-180 · Effect of Acceptance of Money on Recovery of Balance
  14. 40-17-182 · Forms for Reports
  15. 40-17-185 · Restraint of Violators
  16. 40-17-186 · When Statements to Be Rendered and Tax Paid
  17. 40-17-200 · When Report to Be Made by Carriers
  18. 40-17-201 · When Reports to Be Made by Warehousemen and Transfer…
  19. 40-17-203 · Penalty for Failure to Comply
  20. 40-17-220 · Lubricating Oil Excise Tax; Exemptions
  21. 40-17-221 · Administration of Article and Collection of Tax
  22. 40-17-222 · Distribution of Tax Proceeds Derived from Motor Fuel
  23. 40-17-223 · Distribution of Tax Proceeds Derived from Lubricating Oil
  24. 40-17-224 · Use of Net Tax Proceeds for Highway Purposes
  25. 40-17-225 · Allocations of Revenue Collections
  26. 40-17-240 · Exemption of Class 1 Municipalities, Boards of Education,…
  27. 40-17-250 · Exemption of Class 2 Municipalities from Oil, Gasoline and…
  28. 40-17-270 · Definitions
  29. 40-17-271 · Powers and Authority of the Commissioner of the Department…
  30. 40-17-272 · Provisions of Agreement
  31. 40-17-273 · Collection of Taxes and Fees; Escrow
  32. 40-17-274 · Disbursement
  33. 40-17-275 · Audit
  34. 40-17-290 · Discount Authorized
  35. 40-17-291 · Floor-Stocks Tax on Motor Fuel
  36. 40-17-300 · Definitions
  37. 40-17-301 · Purposes
  38. 40-17-302 · Eligibility for Refund; Amount
  39. 40-17-303 · Filing and Form of Claim for Refund
  40. 40-17-304 · Time for Filing Claim
Full table of contents →