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Alabama Code (Last Updated: November 28, 2014) |
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Title40 REVENUE AND TAXATION. |
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Chapter17. GASOLINE AND OTHER MOTOR FUELS; LUBRICATING OILS. |
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Article6. 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. |