Ala. Code § 40-17-321
Current with legislation from 2024 effective through May 17, 2024.
The intent of this article is to establish an efficient, uniform, motor fuel tax collection and enforcement system, to increase conformity and compatibility with federal motor fuel laws, and to position the state to take advantage of advances in highway enforcement systems and technology in order to more effectively deter motor fuel tax evasion emanating from sources within and without this state.
Ala. Code § 40-17-321 (1975)