Ala. Code § 40-17-147
Current with legislation from 2024 effective through May 17, 2024.
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.
Ala. Code § 40-17-147 (1975)