Alabama Statutes

§ 40-17-362 — Use of Tax Proceeds for Highway Purposes

Alabama § 40-17-362
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 17Gasoline and Other Motor Fuels; Lubricating Oils
Art. 12Alabama Terminal Excise Tax Act

This text of Alabama § 40-17-362 (Use of Tax Proceeds for Highway Purposes) 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 § 40-17-362 (2026).

Text

(a)For the purposes of this section, the following words and phrases shall have the following meanings:
(1)BRIDGE REPLACEMENT. Bridge replacement includes the replacement of existing bridge structures and, if necessary, the realignment of the adjacent approaches.
(2)RESURFACING, RESTORATION, AND REHABILITATION. Work undertaken primarily to preserve an existing facility. Restoration and rehabilitation is work required to return the existing pavement or bridge deck, including shoulders, to a condition of adequate structural support or to a condition adequate for placement of an additional state of construction. Resurfacing consists of the placement of additional surface material over the existing, restored, or rehabilitated roadway or bridge deck to improve serviceability or to provide ad

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Legislative History

(Act 2011-565, p. 1084, §43; Act 2013-372, p. 1350, §1; Act 2013-402, p. 1541, §1; Act 2015-54, §4.)

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Bluebook (online)
Alabama § 40-17-362, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-17-362.