Section 40-17-221 Administration of article and collection of tax. - Alabama Statutes

Section 40-17-221

Administration of article and collection of tax.

(a) The provisions of this article pertaining to gasoline and the tax herein levied on gasoline shall be administered and collected in accordance with Sections 40-17-30, 40-17-32 through 40-17-37, 40-17-38, 40-17-39 through 40-17-49, 40-17-52, and 40-17-220, or as otherwise provided in this title.

(b) The provisions of this article pertaining to motor fuel and the tax herein levied on motor fuel shall be administered and collected in accordance with Sections 40-17-1, 40-17-5 through 40-17-9, 40-17-14 through 40-17-20, or as otherwise provided in this title.

(c) The provisions of this article pertaining to lubricating oil and the tax herein levied on lubricating oil shall be administered and collected in accordance with Sections 40-17-170, 40-17-173, 40-17-176 through 40-17-186, or as otherwise provided in this title.

(Acts 1980, No. 80-427, p. 590, §2; Acts 1984, 1st Ex. Sess., No. 84-798, p. 211; Acts 1992, No. 92-186, p. 349, §52; Acts 1995, No. 95-410, p. 881, §1.)