The intent of this article is to establish an efficient, uniform, motor fuel tax collection and enforcement system, to increase conformity and compatibility with federal motor fuel laws, and to position the state to take advantage of advances in highway enforcement systems and technology in order to more effectively deter motor fuel tax evasion emanating from sources within and without this state.
Ala. Code § 40-17-321
Legislative Intent.
Known as the Alabama Terminal Excise Tax Act
The act spans §§ 40-17-320 to 40-17-363 (45 sections).
(Act 2011-565, p. 1084, §2.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.