§ 40-2-11.1 — Allocations, Disbursements, and Distribution of Certain Inspection Fees, Penalties, and Taxes

Alabama § 40-2-11.1

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 2: Department of Revenue
• Art. 1: General Provisions

Text

Notwithstanding any provision of law to the contrary, and commencing on October 1, 2021, all allocations, disbursements, and distributions made pursuant to any of the following sections for taxes and fees collected by the Department of Revenue shall be made by the Department of Revenue and not the State Treasurer:
(1) Section 8-17-91, relating to the motor fuel excise tax.
(2) Sections 40-17-223 and 40-17-225, relating to the lubricating oil tax.
(3) Section 40-17-274, relating to the motor fuel tax and fees distributed under the International Fuel Tax Agreement.
(4) Section 40-17-359, relating to the highway gas tax and supplemental excise taxes.
(5) Section 40-17-361, relating to the diesel excise tax.

Legislative History

(Act 2019-247, §1.)