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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-272

Provisions of Agreement

Official textalison.legislature.state.al.us

An agreement pursuant to this article may provide for determining the base state for users, user’s records requirements, audit procedures, exchange of information, persons eligible for licensing, define qualified motor vehicles, determine bonding requirement, specify reporting requirements and periods, define uniform penalty and interest rates for late reporting, determine methods for the collecting and forwarding of motor fuel taxes and penalties to another jurisdiction, and may include other provisions to facilitate the administration of the agreement.

Last amended: Acts 1994, No. 94-586, p. 1078, §3.

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In this chapter (40 sections)
  1. 40-17-177 · Report of Address by Distributor, Storer, Retail Dealer, or…
  2. 40-17-178 · Penalty for Failure to Make Reports or Keep Records
  3. 40-17-179 · Duty of Department of Revenue to Enforce Provisions
  4. 40-17-180 · Effect of Acceptance of Money on Recovery of Balance
  5. 40-17-182 · Forms for Reports
  6. 40-17-185 · Restraint of Violators
  7. 40-17-186 · When Statements to Be Rendered and Tax Paid
  8. 40-17-200 · When Report to Be Made by Carriers
  9. 40-17-201 · When Reports to Be Made by Warehousemen and Transfer…
  10. 40-17-203 · Penalty for Failure to Comply
  11. 40-17-220 · Lubricating Oil Excise Tax; Exemptions
  12. 40-17-221 · Administration of Article and Collection of Tax
  13. 40-17-222 · Distribution of Tax Proceeds Derived from Motor Fuel
  14. 40-17-223 · Distribution of Tax Proceeds Derived from Lubricating Oil
  15. 40-17-224 · Use of Net Tax Proceeds for Highway Purposes
  16. 40-17-225 · Allocations of Revenue Collections
  17. 40-17-240 · Exemption of Class 1 Municipalities, Boards of Education,…
  18. 40-17-250 · Exemption of Class 2 Municipalities from Oil, Gasoline and…
  19. 40-17-270 · Definitions
  20. 40-17-271 · Powers and Authority of the Commissioner of the Department…
  21. 40-17-272 · Provisions of Agreement
  22. 40-17-273 · Collection of Taxes and Fees; Escrow
  23. 40-17-274 · Disbursement
  24. 40-17-275 · Audit
  25. 40-17-290 · Discount Authorized
  26. 40-17-291 · Floor-Stocks Tax on Motor Fuel
  27. 40-17-300 · Definitions
  28. 40-17-301 · Purposes
  29. 40-17-302 · Eligibility for Refund; Amount
  30. 40-17-303 · Filing and Form of Claim for Refund
  31. 40-17-304 · Time for Filing Claim
  32. 40-17-305 · Payment of Refund; Appropriation
  33. 40-17-306 · Powers of Commissioner of Revenue
  34. 40-17-307 · Assessment of Tractors for Ad Valorem Tax
  35. 40-17-308 · False or Fraudulent Claims
  36. 40-17-320 · Short Title
  37. 40-17-321 · Legislative Intent
  38. 40-17-322 · Definitions
  39. 40-17-323 · Promulgation of Rules; Reporting Forms or Format
  40. 40-17-324 · Exchange of Information with Other States
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