§ 40-17-168 Legislative findings
§ 40-17-168.1 Definitions
§ 40-17-168.2 Levy and collection of tax; application and fee
§ 40-17-168.3 Application form
§ 40-17-168.4 License requirement
§ 40-17-168.5 Surety bond
§ 40-17-168.6 Refusal to issue license; appeal
§ 40-17-168.7 Issuance of license
§ 40-17-168.8 Discontinuance of licensed business; payment of taxes
§ 40-17-168.9 Cancellation of license
§ 40-17-168.10 Deduction for sale or disbursement to exempt entities
§ 40-17-168.11 Tax payments and returns
§ 40-17-168.12 Reporting of information; single return for multiple locations
§ 40-17-168.13 Receipt and remission of taxes; liability
§ 40-17-168.14 Recordkeeping
§ 40-17-168.15 Disposition of funds
§ 40-17-168.16 Civil penalties
§ 40-17-168.17 Criminal penalties
§ 40-17-168.18 Appropriations
§ 40-17-168.19 Rulemaking authority
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Terms Used In Alabama Code > Title 40 > Chapter 17 > Article 3B - Motor Fuel Tax Collection and Enforcement System

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Conviction: A judgement of guilt against a criminal defendant.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: means next after. See Alabama Code 1-1-1
  • Fraud: Intentional deception resulting in injury to another.
  • month: means a calendar month. See Alabama Code 1-1-1
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • preceding: means next before. See Alabama Code 1-1-1
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
  • writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1