§ 40-17-146 — Disposition of Proceeds of Tax; Appropriations

Alabama § 40-17-146

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 17: Gasoline and Other Motor Fuels; Lubricating Oils
• Art. 3: Motor Carrier Fuel Tax

Text

The proceeds of the tax hereby imposed shall be disbursed as follows: That portion thereof that is attributable to the use of motor fuel subject to the gasoline tax shall be disbursed in the manner provided by law for the disbursement of the proceeds of the gasoline tax; and that portion thereof that is attributable to the use of motor fuel subject to the diesel fuel tax shall be disbursed in the manner provided by law for the disbursement of the proceeds of the diesel fuel tax.
The cost of administering and enforcing this article for each fiscal year shall be paid to the state Department of Revenue, to be allotted and budgeted under Article 4 of Chapter 4 of Title 41, in addition to the regular appropriation to such department.

Legislative History

(Acts 1961, No. 674, p. 925, §7; Acts 1965, No. 750, p. 1357, §4.)