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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-270

Definitions

Official textalison.legislature.state.al.us12 subsections

For the purpose of this article, the following words shall have the following meanings:

# (1)

AGREEMENT. The International Fuel Tax Agreement.

# (2)

BASE JURISDICTION. The member jurisdiction where qualified motor vehicles are based for vehicle registration purposes.

# (3)

COMMISSIONER. The Commissioner of the Department of Revenue.

# (4)

DEPARTMENT. The Department of Revenue.

# (5)

IN-JURISDICTION DISTANCE. The total number of miles or kilometers operated by a registrant’s/licensee’s qualified motor vehicles within a jurisdiction including miles operated under an International Fuel Tax Agreement temporary permit.

# (6)

JURISDICTION. Any of the states of the United States, the District of Columbia, or a state or province of a foreign country or a territory or possession of either the United States or a foreign country.

# (7)

LICENSEE. A person who holds a valid International Fuel Tax Agreement license issued by the base jurisdiction, as evidenced by an identification marker as defined under Section 40-17-150(a).

# (8)

MEMBER. A jurisdiction belonging to the International Fuel Tax Agreement, or other reciprocal agreements entered into on behalf of this state.

# (9)

MOTOR FUEL. Gasoline, diesel fuel, and any other inflammable liquid or substance by whatever name it may be known and sold, the use of which is as a fuel for the propulsion of motor vehicles.

# (10)

MOTOR VEHICLE. A motor vehicle designed, or maintained for transportation of persons or property, except recreational vehicles, and which meets any of the following:
a. Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 12,000 kilograms.
b. Has three or more axles regardless of weight.
c. Is used in combination, when the weight of the combination exceeds 26,000 pounds or 12,000 kilograms gross vehicle or registered gross vehicle weight.

# (11)

RECREATIONAL VEHICLE. Vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual, and not used in connection with any business endeavor.

Last amended: Acts 1994, No. 94-586, p. 1078, §1.

Source: view the official text

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In this chapter (40 sections)
  1. 40-17-175 · Swearing to Statement
  2. 40-17-176 · Records of Sales
  3. 40-17-177 · Report of Address by Distributor, Storer, Retail Dealer, or…
  4. 40-17-178 · Penalty for Failure to Make Reports or Keep Records
  5. 40-17-179 · Duty of Department of Revenue to Enforce Provisions
  6. 40-17-180 · Effect of Acceptance of Money on Recovery of Balance
  7. 40-17-182 · Forms for Reports
  8. 40-17-185 · Restraint of Violators
  9. 40-17-186 · When Statements to Be Rendered and Tax Paid
  10. 40-17-200 · When Report to Be Made by Carriers
  11. 40-17-201 · When Reports to Be Made by Warehousemen and Transfer…
  12. 40-17-203 · Penalty for Failure to Comply
  13. 40-17-220 · Lubricating Oil Excise Tax; Exemptions
  14. 40-17-221 · Administration of Article and Collection of Tax
  15. 40-17-222 · Distribution of Tax Proceeds Derived from Motor Fuel
  16. 40-17-223 · Distribution of Tax Proceeds Derived from Lubricating Oil
  17. 40-17-224 · Use of Net Tax Proceeds for Highway Purposes
  18. 40-17-225 · Allocations of Revenue Collections
  19. 40-17-240 · Exemption of Class 1 Municipalities, Boards of Education,…
  20. 40-17-250 · Exemption of Class 2 Municipalities from Oil, Gasoline and…
  21. 40-17-270 · Definitions
  22. 40-17-271 · Powers and Authority of the Commissioner of the Department…
  23. 40-17-272 · Provisions of Agreement
  24. 40-17-273 · Collection of Taxes and Fees; Escrow
  25. 40-17-274 · Disbursement
  26. 40-17-275 · Audit
  27. 40-17-290 · Discount Authorized
  28. 40-17-291 · Floor-Stocks Tax on Motor Fuel
  29. 40-17-300 · Definitions
  30. 40-17-301 · Purposes
  31. 40-17-302 · Eligibility for Refund; Amount
  32. 40-17-303 · Filing and Form of Claim for Refund
  33. 40-17-304 · Time for Filing Claim
  34. 40-17-305 · Payment of Refund; Appropriation
  35. 40-17-306 · Powers of Commissioner of Revenue
  36. 40-17-307 · Assessment of Tractors for Ad Valorem Tax
  37. 40-17-308 · False or Fraudulent Claims
  38. 40-17-320 · Short Title
  39. 40-17-321 · Legislative Intent
  40. 40-17-322 · Definitions
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