§ 40-19-1 Definitions
§ 40-19-2 To whom tax paid; Motor Carrier Fund, exemptions
§ 40-19-3 Tax imposed; constitutes debt collectible by civil action
§ 40-19-4 Taxes payable in monthly installments; returns
§ 40-19-5 Records and reports
§ 40-19-11 Reciprocal agreements with other states
§ 40-19-12 Suspension or revocation of certificate or permit upon delinquency
§ 40-19-13 Department of Revenue to prescribe rules, etc
§ 40-19-14 Penalty for violations
§ 40-19-15 Employment of personnel for collection of tax
§ 40-19-16 Bond or other security for collection of tax
§ 40-19-17 Motor Carrier Fund
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Terms Used In Alabama Code > Title 40 > Chapter 19 - Motor Carrier Mileage Tax

  • 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.
  • 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.
  • license tax: as used in this title , shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed. See Alabama Code 40-12-344
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Quorum: The number of legislators that must be present to do business.
  • Trustee: A person or institution holding and administering property in trust.
  • writing: includes typewriting and printing on paper. See Alabama Code 1-1-1