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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-271

Powers and Authority of the Commissioner of the Department of Revenue

Official textalison.legislature.state.al.us

# (a)

Notwithstanding any other provisions of this law, the Commissioner of the Department of Revenue is authorized to enter into reciprocal agreements on behalf of this state with the duly authorized representatives of 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 providing for the uniform administration of motor fuels use taxation laws with respect to motor vehicles operated in multiple member jurisdictions.

# (b)

In exercising the authority granted by this article, the commissioner is expressly authorized and empowered to enter into and to become a member of the International Fuel Tax Agreement or any other designation that may, from time to time, be given to that plan, developed pursuant to the Federal Intermodal Surface Transportation Efficiency Act of 1991.

# (c)

The commissioner is authorized to promulgate and to enforce reasonable rules and regulations as may be necessary to carry out the International Fuel Tax Agreement or any other agreement entered into under the authority of this article.

# (d)

If the commissioner enters into the International Fuel Tax Agreement or into any other agreement under the authority of this article, and if the provisions set forth in the International Fuel Tax Agreement or other agreements are different from the provisions prescribed by this code or any rules or regulations promulgated by the commissioner pursuant to the authority granted hereunder to the commissioner, then the agreement provisions shall prevail.

# (e)

Any agreement entered into pursuant to this article shall be stated and agreed to in writing and shall be filed with the commissioner before it becomes effective. A current copy of any such agreement shall be maintained by the department.

Last amended: Acts 1994, No. 94-586, p. 1078, §2.

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In this chapter (40 sections)
  1. 40-17-176 · Records of Sales
  2. 40-17-177 · Report of Address by Distributor, Storer, Retail Dealer, or…
  3. 40-17-178 · Penalty for Failure to Make Reports or Keep Records
  4. 40-17-179 · Duty of Department of Revenue to Enforce Provisions
  5. 40-17-180 · Effect of Acceptance of Money on Recovery of Balance
  6. 40-17-182 · Forms for Reports
  7. 40-17-185 · Restraint of Violators
  8. 40-17-186 · When Statements to Be Rendered and Tax Paid
  9. 40-17-200 · When Report to Be Made by Carriers
  10. 40-17-201 · When Reports to Be Made by Warehousemen and Transfer…
  11. 40-17-203 · Penalty for Failure to Comply
  12. 40-17-220 · Lubricating Oil Excise Tax; Exemptions
  13. 40-17-221 · Administration of Article and Collection of Tax
  14. 40-17-222 · Distribution of Tax Proceeds Derived from Motor Fuel
  15. 40-17-223 · Distribution of Tax Proceeds Derived from Lubricating Oil
  16. 40-17-224 · Use of Net Tax Proceeds for Highway Purposes
  17. 40-17-225 · Allocations of Revenue Collections
  18. 40-17-240 · Exemption of Class 1 Municipalities, Boards of Education,…
  19. 40-17-250 · Exemption of Class 2 Municipalities from Oil, Gasoline and…
  20. 40-17-270 · Definitions
  21. 40-17-271 · Powers and Authority of the Commissioner of the Department…
  22. 40-17-272 · Provisions of Agreement
  23. 40-17-273 · Collection of Taxes and Fees; Escrow
  24. 40-17-274 · Disbursement
  25. 40-17-275 · Audit
  26. 40-17-290 · Discount Authorized
  27. 40-17-291 · Floor-Stocks Tax on Motor Fuel
  28. 40-17-300 · Definitions
  29. 40-17-301 · Purposes
  30. 40-17-302 · Eligibility for Refund; Amount
  31. 40-17-303 · Filing and Form of Claim for Refund
  32. 40-17-304 · Time for Filing Claim
  33. 40-17-305 · Payment of Refund; Appropriation
  34. 40-17-306 · Powers of Commissioner of Revenue
  35. 40-17-307 · Assessment of Tractors for Ad Valorem Tax
  36. 40-17-308 · False or Fraudulent Claims
  37. 40-17-320 · Short Title
  38. 40-17-321 · Legislative Intent
  39. 40-17-322 · Definitions
  40. 40-17-323 · Promulgation of Rules; Reporting Forms or Format
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