reglab/housing_qa huggingface dataset:
AL Code § 40-17-14 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 1 - Motor Fuel Tax.|Section 40-17-14 - Application for License for Purchase, Sale, Withdrawal, etc.; Bond.

Section 40-17-14Application for license for purchase, sale, withdrawal, etc.; bond. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1939, No. 590, p. 958, §14; Code 1940, T. 51, §665(14); Acts 1951, No. 902, p. 1539, §7; Acts 1995, No. 95-410, p. 881, §1.)
AL Code § 40-17-18 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 1 - Motor Fuel Tax.|Section 40-17-18 - Rules and Regulations.

Section 40-17-18Rules and regulations. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1939, No. 590, p. 958, §19; Code 1940, T. 51, §665(19).)
AL Code § 40-17-19 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 1 - Motor Fuel Tax.|Section 40-17-19 - Effect on Provisions of Article 2 of This Chapter.

Section 40-17-19Effect on provisions of Article 2 of this chapter. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1939, No. 590, p. 958, §22; Code 1940, T. 51, §665(20).)
AL Code § 40-17-20 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 1 - Motor Fuel Tax.|Section 40-17-20 - Restraint of Violators of Article.

Section 40-17-20Restraint of violators of article. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1939, No. 590, p. 958, §18; Code 1940, T. 51, §665(18); Acts 1995, No. 95-410, p. 881, §1.)
AL Code § 40-17-22 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 1 - Motor Fuel Tax.|Section 40-17-22 - Unlawful to Sell for Use or to Use Motor Fuel Upon Which Tax Not Paid; Penalties.

Section 40-17-22Unlawful to sell for use or to use motor fuel upon which tax not paid; penalties. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1992, 2nd Ex. Sess., No. 92-703, p. 173, §3; Acts 1995, No. 95-410, p. 881, §1.)
AL Code § 40-17-140 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3 - Motor Carrier Fuel Tax.|Section 40-17-140 - Definitions.

Section 40-17-140Definitions. For the purpose of this article, the following terms shall have the meanings respectively ascribed by this section: (1) MOTOR VEHICLE. Any passenger vehicle that has seats for more than nine passengers in addition to the driver, or any road tractor, or any tractor truck, or any truck having more than two axles. (2) MOTOR CARRIER. Every person, firm, or corporation who or which operates or causes to be operated on any highway in this state any motor vehicle, as defined herein, except any resident person, firm, or corporation owning or operating not more than one such motor vehicle for his own use and not for hire, and except any person, firm, or corporation the motor vehicles of which are operated or caused to be operated wholly within this state. (3) OPERATIONS. Operations of all motor vehicles, whether loaded or empty, whether for compensation or not for compensation, and whether owned by or leased to the motor carrier who operates them or causes them to be operated. (4) MOTOR FUEL. Gasoline, diesel fuel, and any other inflammable liquid or substance by whatever name it may be known and sold, the use of which is as a fuel for the propulsion of motor vehicles. (5) COMMISSIONER. The Commissioner of the state Department of Revenue. (6) GASOLINE TAX. The tax imposed by Article 2 of this chapter and by Article 6 of this chapter. (7) DIESEL FUEL TAX. The tax imposed by Sections 40-17-1 through 40-17-20 and by Article 6 of this chapter. (Acts 1961, No. 674, p. 925, §1; Acts 1965, No. 750, p. 1357, §1; Acts 1980, No. 80-428, p. 595.)
AL Code § 40-17-141 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3 - Motor Carrier Fuel Tax.|Section 40-17-141 - Levy; Amount of Tax.

Section 40-17-141Levy; amount of tax. Every motor carrier shall pay an excise tax upon motor fuels used in its operations within this state at the same rate per gallon as shall be currently in effect for the classifications of fuels so used under applicable statutes levying the gasoline tax and diesel fuel tax, as such terms are defined in subdivisions (6) and (7) of Section 40-17-140. (Acts 1961, No. 674, p. 925, §2.)
AL Code § 40-17-142 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3 - Motor Carrier Fuel Tax.|Section 40-17-142 - Credit of Payment of Gasoline and Motor Fuel Taxes.

Section 40-17-142Credit of payment of gasoline and motor fuel taxes. (a) Every motor carrier subject to the tax hereby imposed shall be entitled to a credit on such tax equivalent to the rate per gallon of the applicable Alabama tax on motor fuel which is currently in effect on all motor fuel purchased by such motor carrier within this state for use in its operations either within or without this state and upon which the motor fuel tax has been paid by such motor carrier. Evidence of the payment of such taxes in such form as may be required by, or is satisfactory to, the commissioner shall be furnished by each such carrier claiming the credit herein allowed. When the amount of the credit herein provided to which any motor carrier is entitled for any quarter exceeds the amount of the tax hereby imposed for which the motor carrier is liable for the same quarter, such excess may under regulations of the commissioner be allowed as a credit on the tax hereby imposed for which such motor carrier would be otherwise liable for any of the three succeeding quarters; or upon application within three years from the end of any quarter, duly verified and presented, in accordance with regulations promulgated by the commissioner and supported by such evidence as may be satisfactory to the commissioner, such excess may be refunded if it shall appear that the applicant has paid to another state under a lawful requirement of such state a tax, similar in effect to the tax herein provided, on the use or consumption in such state of motor fuel purchased in Alabama to the extent of the rate of the rate per gallon of the applicable Alabama tax on motor fuel which is currently in effect. (b) If the department shall deny a refund in the amount claimed by the applicant, the applicant may appeal such denial pursuant to the provisions provided in Chapter 2A of this title. Whenever any refund is ordered it shall be paid by warrant of the state Comptroller out of the same funds to which disbursed as provided in Section 40-17-146, and there is hereby appropriated out of said funds so much thereof as may be necessary to make refunds from time to time. (Acts 1961, No. 674, p. 925, §3; Acts 1965, No. 750, p. 1357, §2; Acts 1980, No. 80-428, p. 595; Acts 1992, No. 92-186, p. 349, §49.)
AL Code § 40-17-144 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3 - Motor Carrier Fuel Tax.|Section 40-17-144 - Penalty for False Statements.

Section 40-17-144Penalty for false statements. Any person who willfully and knowingly makes a false statement orally or in writing or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain or to assist any other person, partnership or corporation to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this article, shall be guilty of a misdemeanor. (Acts 1961, No. 674, p. 925, §5.)
AL Code § 40-17-145 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3 - Motor Carrier Fuel Tax.|Section 40-17-145 - Payment of Tax.

Section 40-17-145Payment of tax. The tax hereby imposed shall be paid by each motor carrier quarterly to the commissioner on or before the last day of April, July, October, and January of each year and calculated upon the amount of motor fuel used in its operations within this state by each such motor carrier during the quarter ending with the last day of the preceding month. (Acts 1961, No. 674, p. 925, §6.)
AL Code § 40-17-146 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3 - Motor Carrier Fuel Tax.|Section 40-17-146 - Disposition of Proceeds of Tax; Appropriations.

Section 40-17-146Disposition of proceeds of tax; appropriations. The proceeds of the tax hereby imposed shall be disbursed as follows: That portion thereof that is attributable to the use of motor fuel subject to the gasoline tax shall be disbursed in the manner provided by law for the disbursement of the proceeds of the gasoline tax; and that portion thereof that is attributable to the use of motor fuel subject to the diesel fuel tax shall be disbursed in the manner provided by law for the disbursement of the proceeds of the diesel fuel tax. The cost of administering and enforcing this article for each fiscal year shall be paid to the state Department of Revenue, to be allotted and budgeted under Article 4 of Chapter 4 of Title 41, in addition to the regular appropriation to such department. (Acts 1961, No. 674, p. 925, §7; Acts 1965, No. 750, p. 1357, §4.)
AL Code § 40-17-147 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3 - Motor Carrier Fuel Tax.|Section 40-17-147 - How Amount of Motor Fuel Used in State Ascertained.

Section 40-17-147How amount of motor fuel used in state ascertained. The amount of motor fuel used in the operations of any motor carrier within this state shall be such proportion of the total amount of such motor fuel used in its entire operations within and without this state as the total number of miles traveled within this state bears to the total number of miles traveled within and without this state. (Acts 1961, No. 674, p. 925, §8.)
AL Code § 40-17-148 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3 - Motor Carrier Fuel Tax.|Section 40-17-148 - Reports of Motor Carrier.

Section 40-17-148Reports of motor carrier. Every motor carrier subject to the tax imposed by this article shall, on or before the last day of April, July, October, and January of every year, make to the commissioner such reports of its operations during the quarter ending the last day of the preceding month as the commissioner may require and such other reports from time to time as the commissioner may deem necessary. (Acts 1961, No. 674, p. 925, §9.)
AL Code § 40-17-152 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3 - Motor Carrier Fuel Tax.|Section 40-17-152 - Authority of Commissioner to Adopt Rules and Regulations.

Section 40-17-152Authority of commissioner to adopt rules and regulations. The commissioner is hereby authorized to adopt, promulgate, and enforce reasonable rules and regulations as herein before provided for and such other reasonable rules and regulations relating to the administration and enforcement of the provisions of this article, not in conflict with the specific provisions hereof, as he may deem advisable. (Acts 1961, No. 674, p. 925, §14.)
AL Code § 40-17-153 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3 - Motor Carrier Fuel Tax.|Section 40-17-153 - Exemptions From Article.

Section 40-17-153Exemptions from article. Nothing in this article shall apply to any motor vehicle owned and operated by any department, board, bureau, commission, or taxing area or other agency of the federal government or of the State of Alabama or any political subdivision thereof, nor shall the provisions of this article apply to any school bus operated by the State of Alabama, any political subdivision thereof, or any private or privately operated school or schools. (Acts 1961, No. 674, p. 925, §16; Acts 1965, No. 750, p. 1357, §9.)
AL Code § 40-17-154 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3 - Motor Carrier Fuel Tax.|Section 40-17-154 - Article Cumulative.

Section 40-17-154Article cumulative. The taxes imposed on motor carriers by this article are in addition to any taxes of whatever character imposed on such motor carriers by any other provision of law. (Acts 1961, No. 674, p. 925, §15.)
AL Code § 40-17-155 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3 - Motor Carrier Fuel Tax.|Section 40-17-155 - Penalties.

Section 40-17-155Penalties. Failure to comply with any provisions of this article, including failure to pay the tax, to file the required reports, to keep the required books and records or to comply with any rule or regulation issued by the Commissioner of Revenue pursuant to the provisions of this article shall be deemed a violation of the article, and each such failure or violation shall constitute a Class B misdemeanor; and, upon conviction, any person who violates the article shall be punishable as provided by law. Each such violation shall constitute a separate offense. (Acts 1961, No. 674, p. 925, §13; Acts 1965, No. 750, p. 1357, §8; Acts 1980, No. 80-428, p. 595.)
AL Code § 40-17-160 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3A - Liquefied Petroleum Gas Fuel Tax.|Section 40-17-160 - Flat Fee on Vehicles Using Liquefied Petroleum Gas or Natural Gas as Fuel; Applicability of Additional Excise Tax.

Section 40-17-160Flat fee on vehicles using liquefied petroleum gas or natural gas as fuel; applicability of additional excise tax. (a) In lieu of an excise tax on liquefied petroleum gas used to propel motor vehicles over the highways of this state, there is hereby levied an annual flat fee on the following classes of vehicles which require a motor vehicle license using liquefied petroleum gas as fuel. For all other purposes other than the excise tax, the term "liquefied petroleum gas" shall be included with the term gasoline as defined in Section 40-17-322: Class 1. Passenger automobiles, vans, and trucks and pickups under one ton.....................$75.00 Class 2. Recreational vehicles and vans and trucks one ton or over but with a rear axle carrying capacity of less than 14,000 pounds.......$85.00 Class 3. Bobtail trucks and equivalent vehicles to be defined as any other vehicle having the capacity of carrying a loaded rear axle weight of 14,000 pounds or more.......$150.00 Class 4. Tractor/trailer units..............................................................$175.00 (b) In the event an additional excise tax is implemented for alternative fuel vehicles, other than those powered by compressed natural gas or liquefied natural gas, such excise tax shall also be applicable to liquefied petroleum gas used to propel motor vehicles over the highways of this state in lieu of the annual fee provided for in this section. (Acts 1980, No. 80-739, p. 1503, §1; Acts 1981, 3rd Ex. Sess., No. 81-1136, p. 409, §1; Act 2017-229, §1.)
AL Code § 40-17-161 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3A - Liquefied Petroleum Gas Fuel Tax.|Section 40-17-161 - Annual Decal From Liquefied Petroleum Gas Board; Reduced Fee for Certain Vehicles; Application Period; Penalties.

Section 40-17-161Annual decal from Liquefied Petroleum Gas Board; reduced fee for certain vehicles; application period; penalties. (a) Every person owning and/or operating such vehicles shall make application for and obtain an annual decal from the Liquefied Petroleum Gas Board which shall serve as an identification marker that the flat fee has been paid. Each decal issued by the Liquefied Petroleum Gas Board shall not exceed a cost of five dollars ($5). The decal shall be in such form and of such size as the Liquefied Petroleum Gas Board shall prescribe. The decal shall be attached or affixed to the vehicle in the place and manner prescribed by the Liquefied Petroleum Gas Board. The decals provided for in this chapter shall be issued for a term that shall begin at April 1 of each year and expire on March 31 of the following year. If any vehicle is acquired, liquefied petroleum gas system installed or vehicle put in operation after September 30 the fee shall be one-half the flat fee stated in Section 40-17-160, or after December 31, the fee shall be one-fourth of the flat fee stated in Section 40-17-160. Owners of all newly converted vehicles must apply for the required decal as provided for in Section 40-17-160 within 10 days of the completion date in which the liquefied petroleum system was installed on the vehicle. Failure to submit an application within the 10-day period requires the payment of penalties as prescribed by Section 40-17-164. (b) The board administrator and the board inspectors shall have the power and authority to issue a uniform nontraffic citation to any person violating this section. For the purpose of enforcing this section, there shall be prima facie evidence that a connected, operational liquefied petroleum gas carburetion/injection system, which is part of a dual or switchable gasoline-liquefied petroleum gas system, has been in use, if there is liquefied petroleum gas in the liquefied petroleum gas tank. Any violation of this section shall constitute a Class B misdemeanor. (Acts 1980, No. 80-739, p. 1503, §2; Acts 1981, 3rd Ex. Sess., No. 81-1136, p. 409, §1; Act 2014-145, p. 353, §1; Act 2017-229, §1.)
AL Code § 40-17-162 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3A - Liquefied Petroleum Gas Fuel Tax.|Section 40-17-162 - Remittance of Flat Fee and Cost of Decal; Disposition of Proceeds.

Section 40-17-162Remittance of flat fee and cost of decal; disposition of proceeds. Every person required to make application for and receive a decal under this chapter shall at the time of making said application remit to the Liquefied Petroleum Gas Board the total amount of the flat fee due plus the cost of the decal issued. The proceeds of the flat fee shall be deposited by the Liquefied Petroleum Gas Board in the State Treasury to the credit of the Public Road and Bridge Fund. The proceeds of the decal issuance fee shall be deposited in the State Treasury to the credit of the Liquefied Petroleum Gas Board Fund. Any administration costs relating to such decals shall be paid by the Liquefied Petroleum Gas Board from such fees collected. Said costs are hereby appropriated from the Liquefied Petroleum Gas Board Fund. (Acts 1980, No. 80-739, p. 1503, §3.)
AL Code § 40-17-163 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3A - Liquefied Petroleum Gas Fuel Tax.|Section 40-17-163 - Rules and Regulations.

Section 40-17-163Rules and regulations. The Liquefied Petroleum Gas Board is authorized to promulgate any rules and regulations necessary to carry out the provisions of this chapter. (Acts 1980, No. 80-739, p. 1503, §4.)
AL Code § 40-17-164 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3A - Liquefied Petroleum Gas Fuel Tax.|Section 40-17-164 - Penalty for Failure to Timely Obtain Decal; Disposition of Penalty.

Section 40-17-164Penalty for failure to timely obtain decal; disposition of penalty. Any person who fails to obtain a current decal within 30 days of the date the decal is required as provided in this chapter, shall be liable for a penalty of 20 percent of the fee in addition to the fee. The penalty shall be paid at the same time and in the same manner as the flat fee; and such penalty shall be deposited by the Liquefied Petroleum Gas Board in the State Treasury, to the credit of the Liquefied Petroleum Gas Board Fund. (Acts 1980, No. 80-739, p. 1503, §5; Act 2014-145, p. 353, §1.)
AL Code § 40-17-165 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3A - Liquefied Petroleum Gas Fuel Tax.|Section 40-17-165 - Tax on Out-of-State Vehicles; Remittance; Purchase of Decals for Out-of-State Vehicles.

Section 40-17-165Tax on out-of-state vehicles; remittance; purchase of decals for out-of-state vehicles. If an out-of-state vehicle comes to a propane dealer or supplier in the State of Alabama to purchase fuel, the dealer must collect in lieu of any fees levied by this chapter an amount equal to the current Alabama motor fuel tax in effect as prescribed by subdivision (a)(2) of Section 40-17-325, and remit these funds to the Alabama LP-Gas Board before the 20th of the following month after the date of the sale. Decals for out-of-state vehicles can be purchased with decal fees and issuance fees to be paid as prescribed by Sections 40-17-160 and 40-17-161. (Acts 1980, No. 80-739, p. 1503, §6; Acts 1981, 3rd Ex. Sess., No. 81-1136, p. 409, §1; Act 2014-145, p. 353, §1; Act 2017-229, §1.)
AL Code § 40-17-166 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 3A - Liquefied Petroleum Gas Fuel Tax.|Section 40-17-166 - Exemption of Certain Vehicles From Excise Tax.

Section 40-17-166Exemption of certain vehicles from excise tax. Any vehicles of the classes described in Section 40-17-160 owned by the state, county, or any incorporated municipality or agency, or instrumentality thereof, or any vehicle not requiring a license plate or motor vehicle license, including but not limited to forklift trucks and agricultural vehicles, shall be exempt from any excise tax levied by the provisions of this chapter. (Acts 1980, No. 80-739, p. 1503, §7; Acts 1981, 3rd Ex. Sess., No. 81-1136, p. 409, §1.)