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  2. U.S. State Codes
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  4. Alabama
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  6. Title 40 - Revenue and Taxa...
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  8. Chapter 17 - Gasoline and O...
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  10. Article 1 - Motor Fuel Tax.


Article 1 - Motor Fuel Tax.


  • Section 40-17-1 - Definitions.
  • Section 40-17-2 - Levied; credit or refund.
  • Section 40-17-5 - Tax to be paid and statement rendered monthly.
  • Section 40-17-6 - Monthly statement to be sworn to.
  • Section 40-17-7 - Adequate records to be maintained.
  • Section 40-17-8 - Forms for statements and reports; cost of enforcement.
  • Section 40-17-9 - Failure to make reports or keep records.
  • Section 40-17-13 - Disposition of proceeds of tax.
  • Section 40-17-14 - Application for license for purchase, sale, withdrawal, etc.; bond.
  • Section 40-17-18 - Rules and regulations.
  • Section 40-17-19 - Effect on provisions of Article 2 of this chapter.
  • Section 40-17-20 - Restraint of violators of article.
  • Section 40-17-22 - Unlawful to sell for use or to use motor fuel upon which tax not paid; penalties.
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