HB514 Alabama 2013 Session

Updated Feb 27, 2026

Low Interest

Summary

Primary Sponsor: Dexter Grimsley
Democrat
Session: Regular Session 2013
Title: Gas and oil tax, proceeds of four cent excise tax distrib. to counties, use for vegetation management, Sec. 40-17-362 am'd.; Sec.40-17-224 repealed
Summary: HB514 updates how the four-cent gasoline tax proceeds are used, letting counties spend them on vegetation management and clarifying other uses, while repealing an obsolete section.
What This Bill Does
It amends Section 40-17-362 to redefine key terms and clarify allowed uses of the four-cent tax. It lets the portion distributed to counties be used for vegetation management on county road rights-of-way, in addition to resurfacing, restoration, rehabilitation, or bridge work. It keeps funds in separate county accounts, with restrictions on new construction and no mixing with other county funds or equipment purchases, and requires governor approval for Department of Transportation uses on state roads. It repeals Section 40-17-224 as obsolete and sets the act to take effect on the first day of the third month after passage.

Who It Affects
Counties – receive four-cent tax proceeds and may use them for vegetation management on county road rights-of-way, with funds kept in a separate special fund and restricted from commingling or funding equipment purchases.
Municipalities – may use tax proceeds for resurfacing, restoration, rehabilitation, and bridge replacement of municipal roads and bridges, and may construct new roads within the municipality, with funds kept in a separate special fund and not commingled.

Key Provisions
Defines terms: bridge replacement, resurfacing/restoration/rehabilitation, and vegetation management.
Allows county use of four-cent tax proceeds for vegetation management on county road rights-of-way.
Requires county funds to be kept in a separate special fund, not commingled with other funds, and restricts use (no equipment purchase; and a 90%/85% grade condition for new construction).
Allows municipalities to use funds for resurfacing/restoration/rehabilitation and bridge replacement, with potential for new roads within the municipality, kept in a separate special fund and not commingled.
Maintains state-road uses by DOT with Governor's approval, clarifying funding purposes for state roads.
Repeals Section 40-17-224 as obsolete.
Effective date: first day of the third month after passage.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation