SB185 Alabama 2012 Session

Updated Feb 27, 2026

Low Interest

Summary

Primary Sponsor: Roger Bedford, Jr.
Democrat
Session: Regular Session 2012
Title: Taxation, gas and oil tax, proceeds of four cent excise tax on gasoline and oil distributed to counties to be used for vegetation management, Sec.40-17-224 am'd
Summary: The bill lets counties use four-cent gas and oil tax proceeds for vegetation management on county road rights‑of‑way.
What This Bill Does
SB185 would add vegetation management as an allowable use of the four-cent gas/oil tax proceeds distributed to counties. Vegetation management means maintaining the county road right‑of‑way, including herbicide use, bush hogging, and removing trees or limbs. The change sits alongside existing county uses (resurfacing, restoration, rehabilitation, and bridge replacement) and requires funds to be kept in a separate special fund, not used for equipment, and subject to limits on new construction based on road grades.

Who It Affects
Counties and county road departments would be allowed to spend four-cent tax proceeds on vegetation management on county road rights‑of‑way, with the funds kept in a dedicated special fund and restricted from purchasing equipment.
County residents and road users could experience improved safety and road longevity from vegetation management, though funding remains restricted by the special fund rules and grade conditions for new construction.

Key Provisions
Amends Section 40-17-224 to allow counties to use four-cent gas/oil tax proceeds for vegetation management on county road rights-of-way.
Defines vegetation management as maintaining the right-of-way, including herbicides, bush hogging, and removal of trees or limbs.
Allows counties to use funds for vegetation management in addition to resurfacing, restoration, rehabilitation, or bridge replacement, with restrictions on new construction unless 90% of paved roads meet an 85% grade per DOT report.
Prohibits using these funds for equipment purchases and requires net county proceeds to be kept in and disbursed from a separate special fund, not commingled with other county funds.
Maintains existing uses for DOT and municipalities, including potential bridge replacement and new road construction for municipalities, with funds kept in a special fund and not commingled.
Effective date: becomes law on the first day of the third month after passage and governor approval (or as otherwise provided by law).

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation