https://openjurist.org/state-code/al/40/toc/40.c17.art7
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Gasoline and Other Motor Fuels; Lubricating Oils
Article
Exemption of Class 1 Municipalities from Oil, Gasoline and Diesel Fuel Taxes
Ala. Code § 40-17-240
— Exemption of Class 1 Municipalities, Boards of Education, Private and Church Schools, Etc., from Certain Fuel Taxes.