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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-19-2

To Whom Tax Paid; Motor Carrier Fund, Exemptions

Official textalison.legislature.state.al.us

# (a)

The mileage tax required under the provisions of this chapter to be paid by the contract carriers and common carriers, subject to the provisions of this chapter, to the state as compensation for use of the public highways of the state shall be paid to the Department of Revenue as required under this chapter. All said mileage taxes, fees, and penalties collected by the Department of Revenue shall be paid into the Treasury upon receipt thereof and shall be kept separate and apart by the Treasurer in said fund, to be known as the Motor Carrier Fund.

# (b)

All tour buses are exempt from the tax imposed by this chapter.

# (c)

All vehicles used as a “chartered party” vehicle and used in support of a “charter party” contract in compliance with International Registration Plan (IRP), requirements shall be exempt from the tax imposed by this chapter when used in support of a charter party contract.

Last amended: Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 168, p. 191; Code 1940, T. 51, §715; Acts 1951, No. 841, p. 1472, §1; Acts 1992, 2nd Ex. Sess., No. 92-710, p. 205, §4.

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In this chapter (12 sections)
  1. 40-19-1 · Definitions
  2. 40-19-2 · To Whom Tax Paid; Motor Carrier Fund, Exemptions
  3. 40-19-3 · Tax Imposed; Constitutes Debt Collectible by Civil Action
  4. 40-19-4 · Taxes Payable in Monthly Installments; Returns
  5. 40-19-5 · Records and Reports
  6. 40-19-11 · Reciprocal Agreements with Other States
  7. 40-19-12 · Suspension or Revocation of Certificate or Permit Upon…
  8. 40-19-13 · Department of Revenue to Prescribe Rules, Etc
  9. 40-19-14 · Penalty for Violations
  10. 40-19-15 · Employment of Personnel for Collection of Tax
  11. 40-19-16 · Bond or Other Security for Collection of Tax
  12. 40-19-17 · Motor Carrier Fund
Full table of contents →