Alabama Statutes
§ 40-17-273 — Collection of Taxes and Fees; Escrow
Alabama·Title 40 Revenue and Taxation·Ch. 17 Gasoline and Other Motor Fuels; Lubricating Oils·Art. 9 International Fuel Tax Agreement
The department may collect any motor fuel taxes and fees due the members of the agreement under the provisions therein, and may deposit taxes and fees collected into an escrow account, until the time as the taxes and fees can be distributed to the respective members.
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Legislative History
(Acts 1994, No. 94-586, p. 1078, §4.)
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 Conversion