Section 40-17-240 Exemption of Class 1 municipalities, boards of education, private and church schools, etc., from certain fuel taxes. - Alabama Statutes

Section 40-17-240

Exemption of Class 1 municipalities, boards of education, private and church schools, etc., from certain fuel taxes.

All Class 1 municipalities, city and county boards of education, the Alabama Institute for Deaf and Blind, the Department of Youth Services school district, and private and church schools as defined in Section 16-28-1, and which offer essentially the same curriculum as offered in grades kindergarten through 12 in the public schools of this state shall be exempt from the payment of any and all oil, gasoline, and diesel fuel taxes of any nature whatsoever, whether state, county, or municipal.

(Acts 1988, No. 88-641, p. 1027; Acts 1991, No. 91-672, p. 1310, §1.)