Alabama Statutes
§ 40-17-147 — How Amount of Motor Fuel Used in State Ascertained
Alabama § 40-17-147
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 17Gasoline and Other Motor Fuels; Lubricating Oils
Art. 3Motor Carrier Fuel Tax
This text of Alabama § 40-17-147 (How Amount of Motor Fuel Used in State Ascertained) 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 § 40-17-147 (2026).
Text
The amount of motor fuel used in the operations of any motor carrier within this state shall be such proportion of the total amount of such motor fuel used in its entire operations within and without this state as the total number of miles traveled within this state bears to the total number of miles traveled within and without this state.
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Legislative History
(Acts 1961, No. 674, p. 925, §8.)
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 § 40-17-147, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-17-147.