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U.S. State Codes
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Alabama
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Title 40 - Revenue and Taxa...
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Chapter 17 - Gasoline and O...
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Article 6 - Additional Excise Tax on Gasoline, ...
Article 6 - Additional Excise Tax on Gasoline, Motor Fuel and Lubricating Oil.
Section 40-17-220 - Levy, collection, and remittance of tax; exemptions; credit or refund.
Section 40-17-221 - Administration of article and collection of tax.
Section 40-17-222 - Distribution of tax proceeds derived from motor fuel.
Section 40-17-223 - Distribution of tax proceeds derived from gasoline and lubricating oil.
Section 40-17-224 - Use of net tax proceeds for highway purposes.
Section 40-17-225 - Allocations of revenue collections.