Ala. Code § 40-17-362.1
Current with legislation from 2024 effective through May 17, 2024.
Except for those taxes on motor fuels that are levied or that may be levied by a county or municipality pursuant to a local law or general law of local application that is in effect on the effective date of this act, all taxes on motor fuels, as defined in Section 40-17-322, whether called an excise tax, license tax, or otherwise, levied by a municipality or county after the effective date of this act may be used only for the cost of administering the tax, cost of construction, reconstruction, maintenance, mass transit, and repair of roads, bridges, and rights-of-ways, cost of traffic regulation, and the cost of enforcing traffic and motor vehicle laws.
Ala. Code § 40-17-362.1 (1975)