Code of Alabama - Title 40: Revenue and Taxation - Section 40-17-221 - Administration of article and collection of tax
Section 40-17-221 - Administration of article and collection of tax.
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.
(Acts 1980, No. 80-427, p. 590, §2; Acts 1984, 1st Ex. Sess., No. 84-798, p. 211; Acts 1992, No. 92-186, p. 349, §52; Acts 1995, No. 95-410, p. 881, §1; Act 2011-565, p. 1084, §44.)