Alabama Code > Title 40 > Chapter 17 > Article 3A – Liquefied Petroleum Gas Fuel Tax


§ 40-17-160	Flat fee on vehicles using liquefied petroleum gas or natural gas as fuel; applicability of additional excise tax
§ 40-17-161	Annual decal from Liquefied Petroleum Gas Board; reduced fee for certain vehicles; application period; penalties
§ 40-17-162	Remittance of flat fee and cost of decal; disposition of proceeds
§ 40-17-163	Rules and regulations
§ 40-17-164	Penalty for failure to timely obtain decal; disposition of penalty
§ 40-17-165	Tax on out-of-state vehicles; remittance; purchase of decals for out-of-state vehicles
§ 40-17-166	Exemption of certain vehicles from excise tax
§ 40-17-167	Decal requirement suspended

Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
following: means next after. See Alabama Code 1-1-1
month: means a calendar month. See Alabama Code 1-1-1
person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1