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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-321

Legislative Intent

Official textalison.legislature.state.al.us

The intent of this article is to establish an efficient, uniform, motor fuel tax collection and enforcement system, to increase conformity and compatibility with federal motor fuel laws, and to position the state to take advantage of advances in highway enforcement systems and technology in order to more effectively deter motor fuel tax evasion emanating from sources within and without this state.

Last amended: Act 2011-565, p. 1084, §2.

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In this chapter (40 sections)
  1. 40-17-240 · Exemption of Class 1 Municipalities, Boards of Education,…
  2. 40-17-250 · Exemption of Class 2 Municipalities from Oil, Gasoline and…
  3. 40-17-270 · Definitions
  4. 40-17-271 · Powers and Authority of the Commissioner of the Department…
  5. 40-17-272 · Provisions of Agreement
  6. 40-17-273 · Collection of Taxes and Fees; Escrow
  7. 40-17-274 · Disbursement
  8. 40-17-275 · Audit
  9. 40-17-290 · Discount Authorized
  10. 40-17-291 · Floor-Stocks Tax on Motor Fuel
  11. 40-17-300 · Definitions
  12. 40-17-301 · Purposes
  13. 40-17-302 · Eligibility for Refund; Amount
  14. 40-17-303 · Filing and Form of Claim for Refund
  15. 40-17-304 · Time for Filing Claim
  16. 40-17-305 · Payment of Refund; Appropriation
  17. 40-17-306 · Powers of Commissioner of Revenue
  18. 40-17-307 · Assessment of Tractors for Ad Valorem Tax
  19. 40-17-308 · False or Fraudulent Claims
  20. 40-17-320 · Short Title
  21. 40-17-321 · Legislative Intent
  22. 40-17-322 · Definitions
  23. 40-17-323 · Promulgation of Rules; Reporting Forms or Format
  24. 40-17-324 · Exchange of Information with Other States
  25. 40-17-325 · Levy of Excise Tax; Rates
  26. 40-17-326 · Taxable Activities; Terminal Operators Deemed Suppliers;…
  27. 40-17-327 · Taxable Unaccounted for Motor Fuel Losses at a Terminal
  28. 40-17-328 · Fuels on Which Tax Is Levied; Who Is Liable for Tax
  29. 40-17-329 · Exemptions
  30. 40-17-330 · Refund Petitions and Claims
  31. 40-17-331 · Floor-Stocks Tax on Motor Fuel
  32. 40-17-332 · Licenses Required
  33. 40-17-333 · Application for License
  34. 40-17-334 · Licensed Permissive Suppliers
  35. 40-17-335 · Surety Bond. (Amended by Act 2026-528)
  36. 40-17-336 · Refusal to Issue License; Appeal
  37. 40-17-337 · Issuance of License; Nontransferability
  38. 40-17-338 · Discontinuance of Business by a Licensee
  39. 40-17-339 · Cancellation of License
  40. 40-17-340 · Filing of Monthly Return and Payment Due
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