{"data":{"id":"us-al/ala.-code-40-17-362.1","jurisdiction":"us-al","citation":"Ala. Code § 40-17-362.1","heading":"Use of Motor Fuel Taxes for Road and Bridge Purposes; Exceptions.","body":"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.","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=40-17-362.1","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"96a45be13c6e2c97e58a7fca2478a4c23bf6fe6c4daa3726eb6e94636e615379","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-17-362","next":"us-al/ala.-code-40-17-363"},"notice":"GroundRules: Original legal text. Not legal advice."}