Alabama Statutes
§ 40-17-357 — Preemption of Local Laws
Alabama § 40-17-357
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 17Gasoline and Other Motor Fuels; Lubricating Oils
Art. 12Alabama Terminal Excise Tax Act
This text of Alabama § 40-17-357 (Preemption of Local Laws) 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 § 40-17-357 (2026).
Text
Beginning October 1, 2012, no city or town may levy or impose a new or additional excise or license tax on the sale, distribution, storage, use, or consumption of gasoline or any substitute therefor which is consumed as aviation fuel, as defined under subdivision (2) of Section 40-17-322. Any ordinance enacted or adopted contrary to the provisions of this section shall be null and void.
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Legislative History
(Act 2011-565, p. 1084, §38.)
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 § 40-17-357, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-17-357.