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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 2 - Gasoline Tax.
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  12. Division 2 - Distribution and Use of Proceeds.


Division 2 - Distribution and Use of Proceeds.


  • Section 40-17-70 - Definitions.
  • Section 40-17-71 - Legislative intent.
  • Section 40-17-72 - Distribution of 45 percent of net tax proceeds.
  • Section 40-17-73 - Disposition of 55 percent of net tax proceeds.
  • Section 40-17-74 - Disposition of sums allocated and apportioned to counties.
  • Section 40-17-74.1 - Distribution of supplemental net tax.
  • Section 40-17-75 - Use of county portion to pay salaries of members of county governing bodies.
  • Section 40-17-76 - Payment of compensation of clerks of county governing bodies.
  • Section 40-17-77 - Effective date of census.
  • Section 40-17-78 - Use of net tax proceeds for highway purposes - Generally.
  • Section 40-17-79 - Use of net tax proceeds for highway purposes - Construction and maintenance of streets in municipalities.
  • Section 40-17-80 - Use of net tax proceeds for highway purposes - Construction and maintenance of highways and traffic control areas on school property.
  • Section 40-17-81 - State Treasurer to make allocations and distributions.
  • Section 40-17-82 - Preservation of prior pledges.
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