Alabama § 40-19-2 To Whom Tax Paid; Motor Carrier Fund, Exemptions

Alabama Statutes

§ 40-19-2 — To Whom Tax Paid; Motor Carrier Fund, Exemptions

Alabama § 40-19-2

Title 40Revenue and Taxation

Ch. 19Motor Carrier Mileage Tax

This text of Alabama § 40-19-2 (To Whom Tax Paid; Motor Carrier Fund, Exemptions) 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 § 40-19-2 (2026).

Text

(a)The mileage tax required under the provisions of this chapter to be paid by the contract carriers and common carriers, subject to the provisions of this chapter, to the state as compensation for use of the public highways of the state shall be paid to the Department of Revenue as required under this chapter. All said mileage taxes, fees, and penalties collected by the Department of Revenue shall be paid into the Treasury upon receipt thereof and shall be kept separate and apart by the Treasurer in said fund, to be known as the Motor Carrier Fund.

(b)All tour buses are exempt from the tax imposed by this chapter.

(c)All vehicles used as a “chartered party” vehicle and used in support of a “charter party” contract in compliance with International Registration Plan (IRP), requirements s

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(a) The mileage tax required under the provisions of this chapter to be paid by the contract carriers and common carriers, subject to the provisions of this chapter, to the state as compensation for use of the public highways of the state shall be paid to the Department of Revenue as required under this chapter. All said mileage taxes, fees, and penalties collected by the Department of Revenue shall be paid into the Treasury upon receipt thereof and shall be kept separate and apart by the Treasurer in said fund, to be known as the Motor Carrier Fund.
(b) All tour buses are exempt from the tax imposed by this chapter.
(c) All vehicles used as a “chartered party” vehicle and used in support of a “charter party” contract in compliance with International Registration Plan (IRP), requirements shall be exempt from the tax imposed by this chapter when used in support of a charter party contract.

Legislative History

(Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 168, p. 191; Code 1940, T. 51, §715; Acts 1951, No. 841, p. 1472, §1; Acts 1992, 2nd Ex. Sess., No. 92-710, p. 205, §4.)