Alabama Statutes
§ 40-17-141 — Levy; Amount of Tax
Alabama § 40-17-141
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 17Gasoline and Other Motor Fuels; Lubricating Oils
Art. 3Motor Carrier Fuel Tax
This text of Alabama § 40-17-141 (Levy; Amount of Tax) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 40-17-141 (2026).
Text
Every motor carrier shall pay an excise tax upon motor fuels used in its operations within this state at the same rate per gallon as shall be currently in effect for the classifications of fuels so used under applicable statutes levying the gasoline tax and diesel fuel tax, as such terms are defined in subdivisions (6) and (7) of Section 40-17-140.
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Legislative History
(Acts 1961, No. 674, p. 925, §2.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-17-141, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-17-141.