Code of Alabama - Title 40: Revenue and Taxation - Section 40-17-147 - How amount of motor fuel used in state ascertained

Section 40-17-147 - How amount of motor fuel used in state ascertained.

The amount of motor fuel used in the operations of any motor carrier within this state shall be such proportion of the total amount of such motor fuel used in its entire operations within and without this state as the total number of miles traveled within this state bears to the total number of miles traveled within and without this state.

(Acts 1961, No. 674, p. 925, §8.)

Last modified: May 3, 2021