GroundRules
Ala. Code § 40-17-221: Administration of Article and Collection of Tax.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 17 Gasoline and Other Motor Fuels; Lubricating Oils.
- Article 6 Additional Excise Tax on Gasoline, Motor Fuel and Lubricating Oil.
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.
Collected 2026-09-03T14:01:51Z. Source file · JSON