Alabama Code > Title 40 > Chapter 17 > Article 6 – Additional Excise Tax On Gasoline, Motor Fuel and Lubricating Oil


§ 40-17-220	Lubricating oil excise tax; exemptions
§ 40-17-221	Administration of article and collection of tax
§ 40-17-223	Distribution of tax proceeds derived from lubricating oil
§ 40-17-225	Allocations of revenue collections

Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
following: means next after. See Alabama Code 1-1-1
month: means a calendar month. See Alabama Code 1-1-1
preceding: means next before. See Alabama Code 1-1-1
Probate: Proving a will
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
United States: includes the territories thereof and the District of Columbia. 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