Alabama § 40-17-270 Definitions

Alabama Statutes

§ 40-17-270 — Definitions

Alabama § 40-17-270

Title 40Revenue and Taxation

Ch. 17Gasoline and Other Motor Fuels; Lubricating Oils

Art. 9International Fuel Tax Agreement

This text of Alabama § 40-17-270 (Definitions) 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 § 40-17-270 (2026).

Text

For the purpose of this article, the following words shall have the following meanings:

(1)AGREEMENT. The International Fuel Tax Agreement.

(2)BASE JURISDICTION. The member jurisdiction where qualified motor vehicles are based for vehicle registration purposes.

(3)COMMISSIONER. The Commissioner of the Department of Revenue.

(4)DEPARTMENT. The Department of Revenue.

(5)IN-JURISDICTION DISTANCE. The total number of miles or kilometers operated by a registrant’s/licensee’s qualified motor vehicles within a jurisdiction including miles operated under an International Fuel Tax Agreement temporary permit.

(6)JURISDICTION. Any of the states of the United States, the District of Columbia, or a state or province of a foreign country or a territory or possession of either the United States or

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For the purpose of this article, the following words shall have the following meanings:
(1) AGREEMENT. The International Fuel Tax Agreement.
(2) BASE JURISDICTION. The member jurisdiction where qualified motor vehicles are based for vehicle registration purposes.
(3) COMMISSIONER. The Commissioner of the Department of Revenue.
(4) DEPARTMENT. The Department of Revenue.
(5) IN-JURISDICTION DISTANCE. The total number of miles or kilometers operated by a registrant’s/licensee’s qualified motor vehicles within a jurisdiction including miles operated under an International Fuel Tax Agreement temporary permit.
(6) JURISDICTION. Any of the states of the United States, the District of Columbia, or a state or province of a foreign country or a territory or possession of either the United States or a foreign country.
(7) LICENSEE. A person who holds a valid International Fuel Tax Agreement license issued by the base jurisdiction, as evidenced by an identification marker as defined under Section 40-17-150(a).
(8) MEMBER. A jurisdiction belonging to the International Fuel Tax Agreement, or other reciprocal agreements entered into on behalf of this state.
(9) MOTOR FUEL. Gasoline, diesel fuel, and any other inflammable liquid or substance by whatever name it may be known and sold, the use of which is as a fuel for the propulsion of motor vehicles.
(10) MOTOR VEHICLE. A motor vehicle designed, or maintained for transportation of persons or property, except recreational vehicles, and which meets any of the following:
a. Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 12,000 kilograms.
b. Has three or more axles regardless of weight.
c. Is used in combination, when the weight of the combination exceeds 26,000 pounds or 12,000 kilograms gross vehicle or registered gross vehicle weight.
(11) RECREATIONAL VEHICLE. Vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual, and not used in connection with any business endeavor.