Alabama Statutes
§ 40-17-321 — Legislative Intent
Alabama·Title 40 Revenue and Taxation·Ch. 17 Gasoline and Other Motor Fuels; Lubricating Oils·Art. 12 Alabama Terminal Excise Tax Act
The intent of this article is to establish an efficient, uniform, motor fuel tax collection and enforcement system, to increase conformity and compatibility with federal motor fuel laws, and to position the state to take advantage of advances in highway enforcement systems and technology in order to more effectively deter motor fuel tax evasion emanating from sources within and without this state.
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Alabama § 40-17-321 (Legislative Intent) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Act 2011-565, p. 1084, §2.)
Nearby Sections
15
§ 40-1-1
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Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
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