{"data":{"id":"us-al/ala.-code-40-17-221","jurisdiction":"us-al","citation":"Ala. Code § 40-17-221","heading":"Administration of Article and Collection of Tax.","body":"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.","path":["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."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-17-221","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"dcfcfd1ac49b06913d56c8257b2998831f06a894b1e23d0702025998cf1012ea","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-17-220","next":"us-al/ala.-code-40-17-222"},"notice":"GroundRules: Original legal text. Not legal advice."}