Ala. Code § 40-17-362.1: Use of Motor Fuel Taxes for Road and Bridge Purposes; Exceptions.

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 August 1, 2023, 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 August 1, 2023, may be used only for the cost of administering the tax; the 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.