Alabama § 40-17-221 Administration of Article and Collection of Tax

Alabama Statutes

§ 40-17-221 — Administration of Article and Collection of Tax

Alabama § 40-17-221

Title 40Revenue and Taxation

Ch. 17Gasoline and Other Motor Fuels; Lubricating Oils

Art. 6Additional Excise Tax on Gasoline, Motor Fuel and Lubricating Oil

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Bluebook

Ala. Code § 40-17-221 (2026).

Text

The provisions of this article pertaining to lubricating oil and the tax herein levied on lubricating oil shall be administered and collected in accordance with Sections 40-17-170, 40-17-173, 40-17-176 through 40-17-186, or as otherwise provided in this title.

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Legislative History

(Acts 1980, No. 80-427, p. 590, §2; Acts 1984, 1st Ex. Sess., No. 84-798, p. 211; Acts 1992, No. 92-186, p. 349, §52; Acts 1995, No. 95-410, p. 881, §1; Act 2011-565, p. 1084, §44.)