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  2. U.S. State Codes
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  4. Alabama
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  6. Title 40 - Revenue and Taxa...
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  8. Chapter 17 - Gasoline and O...
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  10. Article 3B - Compressed Natural Gas and Liquifi...


Article 3B - Compressed Natural Gas and Liquified Natural Gas Standardized Collection and Enforcement System


  • Section 40-17-168 - Legislative findings.
  • Section 40-17-168.1 - Definitions.
  • Section 40-17-168.2 - Levy and collection of tax; application and fee.
  • Section 40-17-168.3 - Application form.
  • Section 40-17-168.4 - License requirement.
  • Section 40-17-168.5 - Surety bond.
  • Section 40-17-168.6 - Refusal to issue license; appeal.
  • Section 40-17-168.7 - Issuance of license.
  • Section 40-17-168.8 - Discontinuance of licensed business; payment of taxes.
  • Section 40-17-168.9 - Cancellation of license.
  • Section 40-17-168.10 - Deduction for sale or disbursement to exempt entities.
  • Section 40-17-168.11 - Tax payments and returns.
  • Section 40-17-168.12 - Reporting of information; single return for multiple locations.
  • Section 40-17-168.13 - Receipt and remission of taxes; liability.
  • Section 40-17-168.14 - Recordkeeping.
  • Section 40-17-168.15 - Disposition of funds.
  • Section 40-17-168.16 - Civil penalties.
  • Section 40-17-168.17 - Criminal penalties.
  • Section 40-17-168.18 - Appropriations.
  • Section 40-17-168.19 - Rulemaking authority.
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