Code of Alabama - Title 40: Revenue and Taxation - Chapter 19 - Motor Carrier Mileage Tax

• Section 40-19-1 Definitions
  The following words, terms and phrases, when used in this chapter, shall have meanings ascribed to them in this section, except where the context clearly...
• Section 40-19-2 To whom tax paid; Motor Carrier Fund, exemptions
  (a) The mileage tax required under the provisions of this chapter to be paid by the contract carriers and common carriers, subject to the provisions...
• Section 40-19-3 Tax imposed; constitutes debt collectible by civil action
  Every motor carrier of persons for hire traversing the highways of the state, subject to the provisions of an act known as the Alabama Motor...
• Section 40-19-4 Taxes payable in monthly installments; returns
  The taxes levied under the provisions of this chapter shall be due and payable in monthly installments on or before the fifteenth day of the...
• Section 40-19-5 Records and reports
  (a) It shall be the duty of every motor carrier subject to the tax imposed by this chapter to keep and preserve suitable records of...
• Section 40-19-11 Reciprocal agreements with other states
  The Department of Revenue is empowered to enter into reciprocal agreements or contracts with other states constituting a fair exchange of rights or privileges in...
• Section 40-19-12 Suspension or revocation of certificate or permit upon delinquency
  When any motor carrier shall be delinquent in paying the mileage tax as provided in this chapter for a period of 60 days, the Department...
• Section 40-19-13 Department of Revenue to prescribe rules, etc
  The Department of Revenue is empowered and directed to collect all of the mileage taxes under this chapter. In order to ascertain the mileage traveled...
• Section 40-19-14 Penalty for violations
  Every motor carrier and every officer, agent, or employee of any such motor carrier and every other person who violates or causes or aids or...
• Section 40-19-15 Employment of personnel for collection of tax
  The Department of Revenue is empowered to employ such agents or employees as are necessary for the collection of said mileage tax.
• Section 40-19-16 Bond or other security for collection of tax
  Every such motor carrier shall file with the Department of Revenue a bond in the sum not to exceed $1,000, made payable to the State...
• Section 40-19-17 Motor Carrier Fund
  All such mileage tax, penalties, fees and amounts collected under this chapter shall be paid into the Treasury within 30 days after their receipt and...

Last modified: May 3, 2021