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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-273

Collection of Taxes and Fees; Escrow

Official textalison.legislature.state.al.us

The department may collect any motor fuel taxes and fees due the members of the agreement under the provisions therein, and may deposit taxes and fees collected into an escrow account, until the time as the taxes and fees can be distributed to the respective members.

Last amended: Acts 1994, No. 94-586, p. 1078, §4.

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In this chapter (40 sections)
  1. 40-17-178 · Penalty for Failure to Make Reports or Keep Records
  2. 40-17-179 · Duty of Department of Revenue to Enforce Provisions
  3. 40-17-180 · Effect of Acceptance of Money on Recovery of Balance
  4. 40-17-182 · Forms for Reports
  5. 40-17-185 · Restraint of Violators
  6. 40-17-186 · When Statements to Be Rendered and Tax Paid
  7. 40-17-200 · When Report to Be Made by Carriers
  8. 40-17-201 · When Reports to Be Made by Warehousemen and Transfer…
  9. 40-17-203 · Penalty for Failure to Comply
  10. 40-17-220 · Lubricating Oil Excise Tax; Exemptions
  11. 40-17-221 · Administration of Article and Collection of Tax
  12. 40-17-222 · Distribution of Tax Proceeds Derived from Motor Fuel
  13. 40-17-223 · Distribution of Tax Proceeds Derived from Lubricating Oil
  14. 40-17-224 · Use of Net Tax Proceeds for Highway Purposes
  15. 40-17-225 · Allocations of Revenue Collections
  16. 40-17-240 · Exemption of Class 1 Municipalities, Boards of Education,…
  17. 40-17-250 · Exemption of Class 2 Municipalities from Oil, Gasoline and…
  18. 40-17-270 · Definitions
  19. 40-17-271 · Powers and Authority of the Commissioner of the Department…
  20. 40-17-272 · Provisions of Agreement
  21. 40-17-273 · Collection of Taxes and Fees; Escrow
  22. 40-17-274 · Disbursement
  23. 40-17-275 · Audit
  24. 40-17-290 · Discount Authorized
  25. 40-17-291 · Floor-Stocks Tax on Motor Fuel
  26. 40-17-300 · Definitions
  27. 40-17-301 · Purposes
  28. 40-17-302 · Eligibility for Refund; Amount
  29. 40-17-303 · Filing and Form of Claim for Refund
  30. 40-17-304 · Time for Filing Claim
  31. 40-17-305 · Payment of Refund; Appropriation
  32. 40-17-306 · Powers of Commissioner of Revenue
  33. 40-17-307 · Assessment of Tractors for Ad Valorem Tax
  34. 40-17-308 · False or Fraudulent Claims
  35. 40-17-320 · Short Title
  36. 40-17-321 · Legislative Intent
  37. 40-17-322 · Definitions
  38. 40-17-323 · Promulgation of Rules; Reporting Forms or Format
  39. 40-17-324 · Exchange of Information with Other States
  40. 40-17-325 · Levy of Excise Tax; Rates
Full table of contents →