Article 1. Motor Fuel Tax.

§ 40-17-1. Definitions.

§ 40-17-2. Levied; credit or refund.

§ 40-17-5. Tax to be paid and statement rendered monthly.

§ 40-17-6. Monthly statement to be sworn to.

§ 40-17-7. Adequate records to be maintained.

§ 40-17-8. Forms for statements and reports; cost of enforcement.

§ 40-17-9. Failure to make reports or keep records.

§ 40-17-13. Disposition of proceeds of tax.

§ 40-17-14. Application for license for purchase, sale, withdrawal, etc.; bond.

§ 40-17-18. Rules and regulations.

§ 40-17-19. Effect on provisions of Article 2 of this chapter.

§ 40-17-20. Restraint of violators of article.

§ 40-17-22. Unlawful to sell for use or to use motor fuel upon which tax not paid; penalties.

Article 2. Gasoline Tax.

Division 1. General Provisions.

§ 40-17-30. Definitions.

§ 40-17-31. Levy and amount of tax; collection and distribution of proceeds.

§ 40-17-32. By whom excise tax collected and paid over.

§ 40-17-33. Report of sales and withdrawals.

§ 40-17-34. Monthly statements to be sworn to.

§ 40-17-35. Record of sales, withdrawals and distributions.

§ 40-17-36. Report of address by distributor, refiner, storer, etc.

§ 40-17-37. Penalty for failure to make reports or keep records.

§ 40-17-38. Discount allowed to distributors, etc., licensed under Section 40-12-194.

§ 40-17-39. Duty of Department of Revenue to enforce provisions.

§ 40-17-40. Effect of acceptance of money on recovery of balance.

§ 40-17-43. Department of Revenue to prescribe form of statements and reports.

§ 40-17-45. Use of motor fuel upon which tax has not been paid.

§ 40-17-49. Restraint of violators.

§ 40-17-50. Cities and towns prohibited from levying new or additional tax on aviation fuel.

§ 40-17-51. Municipalities and counties may provide that local tax be borne by consumer and paid to municipality or county but once.

§ 40-17-52. Adjustment of taxes collected on sales across state line.

Division 2. Distribution and Use of Proceeds.

§ 40-17-70. Definitions.

§ 40-17-71. Legislative intent.

§ 40-17-72. Distribution of 45 percent of net tax proceeds.

§ 40-17-73. Disposition of 55 percent of net tax proceeds.

§ 40-17-74. Disposition of sums allocated and apportioned to counties.

§ 40-17-74.1. Distribution of supplemental net tax.

§ 40-17-75. Use of county portion to pay salaries of members of county governing bodies.

§ 40-17-76. Payment of compensation of clerks of county governing bodies.

§ 40-17-77. Effective date of census.

§ 40-17-78. Use of net tax proceeds for highway purposes - Generally.

§ 40-17-79. Use of net tax proceeds for highway purposes - Construction and maintenance of streets in municipalities.

§ 40-17-80. Use of net tax proceeds for highway purposes - Construction and maintenance of highways and traffic control areas on school property.

§ 40-17-81. State Treasurer to make allocations and distributions.

§ 40-17-82. Preservation of prior pledges.

Division 3. Refund on Gasoline Used for Agricultural Purposes.

§ 40-17-100. "Gasoline used on the farm for agricultural purposes" defined.

§ 40-17-101. Purpose of division.

§ 40-17-102. Eligibility for refund; amount.

§ 40-17-103. Filing and form of claim for refund.

§ 40-17-104. Time for filing claim.

§ 40-17-105. Payment of refund; appropriation.

§ 40-17-106. Powers of Commissioner of Revenue.

§ 40-17-107. Tractors owned by applicant to be assessed for ad valorem tax.

§ 40-17-108. False or fraudulent claims.

Division 4. Refund on Gasoline Used for Static Testing of Engines.

§ 40-17-120. "Gasoline" defined.

§ 40-17-121. Purpose of division.

§ 40-17-122. Eligibility for refund; amount.

§ 40-17-124. False or fraudulent claims.

§ 40-17-125. Department of Revenue authorized to adopt, promulgate, and enforce reasonable rules and regulations.

Division 5. Reduction of Rate of Taxation on Gasohol.

Article 3. Motor Carrier Fuel Tax.

§ 40-17-140. Definitions.

§ 40-17-141. Levy; amount of tax.

§ 40-17-142. Credit of payment of gasoline and motor fuel taxes.

§ 40-17-144. Penalty for false statements.

§ 40-17-145. Payment of tax.

§ 40-17-146. Disposition of proceeds of tax; appropriations.

§ 40-17-147. How amount of motor fuel used in state ascertained.

§ 40-17-148. Reports of motor carrier.

§ 40-17-150. Annual identification markers.

§ 40-17-152. Authority of commissioner to adopt rules and regulations.

§ 40-17-153. Exemptions from article.

§ 40-17-154. Article cumulative.

§ 40-17-155. Penalties.

Article 3A. Liquefied Petroleum Gas Fuel Tax.

§ 40-17-160. Flat fee on vehicles using liquefied petroleum gas or natural gas as fuel.

§ 40-17-161. Annual decal from Liquefied Petroleum Gas Board; reduced fee for certain vehicles; ten-day application period after conversion; display of decals; penalties.

§ 40-17-162. Remittance of flat fee and cost of decal; disposition of proceeds.

§ 40-17-163. Rules and regulations.

§ 40-17-164. Penalty for failure to timely obtain decal; disposition of penalty.

§ 40-17-165. Tax on out-of-state vehicles; remittance; purchase of decals for out-of-state vehicles.

§ 40-17-166. Exemption of certain vehicles from excise tax.

§ 40-17-167. Decal requirement suspended.

Article 4. Oils, Greases or Substitutes.

§ 40-17-170. Definitions.

§ 40-17-171. Levy; amount; certificates of exemption.

§ 40-17-172. Disposition of tax.

§ 40-17-173. Tax to apply whether withdrawal for use or sale.

§ 40-17-174. Wholesale oil license fee; import license fee; exemption.

§ 40-17-175. Swearing to statement.

§ 40-17-176. Records of sales.

§ 40-17-177. Report of address by distributor, storer, retail dealer, or manufacturer.

§ 40-17-178. Penalty for failure to make reports or keep records.

§ 40-17-179. Duty of Department of Revenue to enforce provisions.

§ 40-17-180. Effect of acceptance of money on recovery of balance.

§ 40-17-182. Forms for reports.

§ 40-17-185. Restraint of violators.

§ 40-17-186. When statements to be rendered and tax paid.

Article 5. Records and Reports of Carriers and Warehouses.

§ 40-17-200. When report to be made by carriers.

§ 40-17-201. When reports to be made by warehousemen and transfer companies.

§ 40-17-203. Penalty for failure to comply.

Article 6. Additional Excise Tax on Gasoline, Motor Fuel and Lubricating Oil.

§ 40-17-220. Lubricating oil excise tax; exemptions.

§ 40-17-221. Administration of article and collection of tax.

§ 40-17-222. Distribution of tax proceeds derived from motor fuel.

§ 40-17-223. Distribution of tax proceeds derived from lubricating oil.

§ 40-17-224. Use of net tax proceeds for highway purposes.

§ 40-17-225. Allocations of revenue collections.

Article 7. Exemption of Class 1 Municipalities from Oil, Gasoline and Diesel Fuel Taxes.

§ 40-17-240. Exemption of Class 1 municipalities, boards of education, private and church schools, etc., from certain fuel taxes.

Article 8. Exemption of Class 2 Municipalities From Oil, Gasoline and Diesel Fuel Taxes.

§ 40-17-250. Exemption of Class 2 municipalities from oil, gasoline and diesel fuel taxes.

Article 9. International Fuel Tax Agreement.

§ 40-17-270. Definitions.

§ 40-17-271. Powers and authority of the Commissioner of the Department of Revenue.

§ 40-17-272. Provisions of agreement.

§ 40-17-273. Collection of taxes and fees; escrow.

§ 40-17-274. Disbursement.

§ 40-17-275. Audit.

Article 10. Discount for Distributors; Floor-stocks Tax.

§ 40-17-290. Discount authorized.

§ 40-17-291. Floor-stocks tax on motor fuel.

Article 11. Refund on Gasoline Used for Agricultural Purposes.

§ 40-17-300. Definitions.

§ 40-17-301. Purposes.

§ 40-17-302. Eligibility for refund; amount.

§ 40-17-303. Filing and form of claim for refund.

§ 40-17-304. Time for filing claim.

§ 40-17-305. Payment of refund; appropriation.

§ 40-17-306. Powers of Commissioner of Revenue.

§ 40-17-307. Assessment of tractors for ad valorem tax.

§ 40-17-308. False or fraudulent claims.

Article 12. Alabama Terminal Excise Tax Act.

§ 40-17-320. Short title.

§ 40-17-321. Legislative intent.

§ 40-17-322. Definitions.

§ 40-17-323. Promulgation of rules; reporting forms or format.

§ 40-17-324. Exchange of information with other states.

§ 40-17-325. Levy of excise tax; rates.

§ 40-17-326. Taxable activities; terminal operators deemed suppliers; tax to be added to selling price of motor fuel.

§ 40-17-327. Taxable unaccounted for motor fuel losses at a terminal.

§ 40-17-328. Fuels on which tax is levied; who is liable for tax.

§ 40-17-329. Exemptions.

§ 40-17-330. Refund petitions and claims.

§ 40-17-331. Floor-stocks tax on motor fuel.

§ 40-17-332. Licenses required.

§ 40-17-333. Application for license.

§ 40-17-334. Licensed permissive suppliers.

§ 40-17-335. Surety bond.

§ 40-17-336. Refusal to issue license; appeal.

§ 40-17-337. Issuance of license; nontransferability.

§ 40-17-338. Discontinuance of business by a licensee.

§ 40-17-339. Cancellation of license.

§ 40-17-340. Filing of monthly return and payment due.

§ 40-17-341. Remitting of taxes due to supplier or permissive supplier.

§ 40-17-342. Requirements for returns.

§ 40-17-343. Deductions from monthly return for payments not previously remitted; administrative discount.

§ 40-17-344. Payments held in trust for the state; notification of nonpayment.

§ 40-17-345. Import verification number; licensing.

§ 40-17-346. Monthly exporter returns.

§ 40-17-347. Monthly informational report of terminal operators; annual report.

§ 40-17-348. Monthly informational report of motor fuel transporter.

§ 40-17-349. Violations.

§ 40-17-350. Transportation of motor fuel; inspections.

§ 40-17-351. Civil penalties.

§ 40-17-352. Criminal penalties.

§ 40-17-353. Seizure of storage receptacles pending payment of taxes, interest, and penalties; sale of motor fuel; forfeiture of contraband.

§ 40-17-354. Recordkeeping.

§ 40-17-355. Refusal to permit inspection.

§ 40-17-356. Dyed diesel fuel.

§ 40-17-357. Preemption of local laws.

§ 40-17-358. Taxes to be borne by consumer and paid once.

§ 40-17-359. Distribution and use of proceeds.

§ 40-17-360. Disposition of aviation fuel proceeds.

§ 40-17-361. Disposition of diesel proceeds.

§ 40-17-362. Use of tax proceeds for highway purposes.

§ 40-17-363. Funding.