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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-274

Disbursement

Official textalison.legislature.state.al.us

# (a)

The proceeds of the tax herein levied accruing to the State of Alabama, less the actual costs of collection, shall be paid by the department to the State Treasurer for disbursement as follows:

# (1)

That portion of the tax that is attributable to the use of motor fuel subject to the gasoline tax shall be disbursed in the manner provided by law for the disbursement of the proceeds of the gasoline tax.

# (2)

That portion of the tax that is attributable to the use of motor fuel subject to the diesel fuel tax shall be disbursed in the manner provided by law for the disbursement of the proceeds of the diesel fuel tax.

# (b)

The cost of collection shall be the sum of money appropriated each year by law to the department with which to pay salaries and the cost of operation of the department related to the taxes collected pursuant to this article, which shall be deducted, as a first charge from the taxes collected pursuant to this article. The expenditure of the funds appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and shall be limited to the amount appropriated to defray the expenses of operating the department for each fiscal year related to the collection of this tax.

Last amended: Acts 1994, No. 94-586, p. 1078, §5.

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In this chapter (40 sections)
  1. 40-17-179 · Duty of Department of Revenue to Enforce Provisions
  2. 40-17-180 · Effect of Acceptance of Money on Recovery of Balance
  3. 40-17-182 · Forms for Reports
  4. 40-17-185 · Restraint of Violators
  5. 40-17-186 · When Statements to Be Rendered and Tax Paid
  6. 40-17-200 · When Report to Be Made by Carriers
  7. 40-17-201 · When Reports to Be Made by Warehousemen and Transfer…
  8. 40-17-203 · Penalty for Failure to Comply
  9. 40-17-220 · Lubricating Oil Excise Tax; Exemptions
  10. 40-17-221 · Administration of Article and Collection of Tax
  11. 40-17-222 · Distribution of Tax Proceeds Derived from Motor Fuel
  12. 40-17-223 · Distribution of Tax Proceeds Derived from Lubricating Oil
  13. 40-17-224 · Use of Net Tax Proceeds for Highway Purposes
  14. 40-17-225 · Allocations of Revenue Collections
  15. 40-17-240 · Exemption of Class 1 Municipalities, Boards of Education,…
  16. 40-17-250 · Exemption of Class 2 Municipalities from Oil, Gasoline and…
  17. 40-17-270 · Definitions
  18. 40-17-271 · Powers and Authority of the Commissioner of the Department…
  19. 40-17-272 · Provisions of Agreement
  20. 40-17-273 · Collection of Taxes and Fees; Escrow
  21. 40-17-274 · Disbursement
  22. 40-17-275 · Audit
  23. 40-17-290 · Discount Authorized
  24. 40-17-291 · Floor-Stocks Tax on Motor Fuel
  25. 40-17-300 · Definitions
  26. 40-17-301 · Purposes
  27. 40-17-302 · Eligibility for Refund; Amount
  28. 40-17-303 · Filing and Form of Claim for Refund
  29. 40-17-304 · Time for Filing Claim
  30. 40-17-305 · Payment of Refund; Appropriation
  31. 40-17-306 · Powers of Commissioner of Revenue
  32. 40-17-307 · Assessment of Tractors for Ad Valorem Tax
  33. 40-17-308 · False or Fraudulent Claims
  34. 40-17-320 · Short Title
  35. 40-17-321 · Legislative Intent
  36. 40-17-322 · Definitions
  37. 40-17-323 · Promulgation of Rules; Reporting Forms or Format
  38. 40-17-324 · Exchange of Information with Other States
  39. 40-17-325 · Levy of Excise Tax; Rates
  40. 40-17-326 · Taxable Activities; Terminal Operators Deemed Suppliers;…
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