{"data":{"id":"us-al/ala.-code-40-17-321","jurisdiction":"us-al","citation":"Ala. Code § 40-17-321","heading":"Legislative Intent.","body":"The intent of this article is to establish an efficient, uniform, motor fuel tax collection and enforcement system, to increase conformity and compatibility with federal motor fuel laws, and to position the state to take advantage of advances in highway enforcement systems and technology in order to more effectively deter motor fuel tax evasion emanating from sources within and without this state.","path":["Title 40 Revenue and Taxation.","Chapter 17 Gasoline and Other Motor Fuels; Lubricating Oils.","Article 12 Alabama Terminal Excise Tax Act."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-17-321","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"8ae48fc1add1125ea723ac1621f1284e9090db850587033cc63b8e61306d112a","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-17-320","next":"us-al/ala.-code-40-17-322"},"notice":"GroundRules: Original legal text. Not legal advice."}