Alabama § 40-17-362.1 Use of Motor Fuel Taxes for Road and Bridge Purposes; Exceptions

Alabama Statutes

§ 40-17-362.1 — Use of Motor Fuel Taxes for Road and Bridge Purposes; Exceptions

Alabama § 40-17-362.1

Title 40Revenue and Taxation

Ch. 17Gasoline and Other Motor Fuels; Lubricating Oils

Art. 12Alabama Terminal Excise Tax Act

This text of Alabama § 40-17-362.1 (Use of Motor Fuel Taxes for Road and Bridge Purposes; Exceptions) 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 § 40-17-362.1 (2026).

Text

Except for those taxes on motor fuels that are levied or that may be levied by a county or municipality pursuant to a local law or general law of local application that is in effect on August 1, 2023, all taxes on motor fuels, as defined in Section 40-17-322, whether called an excise tax, license tax, or otherwise, levied by a municipality or county after August 1, 2023, may be used only for the cost of administering the tax; the cost of construction, reconstruction, maintenance, mass transit, and repair of roads, bridges, and rights-of-ways; cost of traffic regulation; and the cost of enforcing traffic and motor vehicle laws.

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Except for those taxes on motor fuels that are levied or that may be levied by a county or municipality pursuant to a local law or general law of local application that is in effect on August 1, 2023, all taxes on motor fuels, as defined in Section 40-17-322, whether called an excise tax, license tax, or otherwise, levied by a municipality or county after August 1, 2023, may be used only for the cost of administering the tax; the cost of construction, reconstruction, maintenance, mass transit, and repair of roads, bridges, and rights-of-ways; cost of traffic regulation; and the cost of enforcing traffic and motor vehicle laws.