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SB292 Alabama 2013 Session

Updated Feb 25, 2026

Summary

Primary Sponsor
Roger Bedford, Jr.
Roger Bedford, Jr.
Democrat
Session
Regular Session 2013
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

SB292 lets counties use four-cent gas and oil tax proceeds for vegetation management on county road rights-of-way, in addition to existing uses.

What This Bill Does

It adds vegetation management as an allowed use for county shares of the tax proceeds. Vegetation management includes activities like applying herbicides, mowing, and removing trees or limbs to maintain county road rights-of-way. County funds must be kept in a separate special fund, not commingled with other county funds, and cannot be used to buy equipment; new road construction can occur only if 90% of the county paved roads meet an 85% grade per the DOT annual maintenance report. State DOT uses and municipal uses stay as currently described, with funds still dedicated to state highways and to municipalities for resurfacing, restoration, rehabilitation, and bridge replacement (and occasional new roads), all kept in separate funds.

Who It Affects
  • Counties: may spend four-cent tax proceeds on vegetation management of county road rights-of-way, subject to keeping funds in a separate special fund, not buying equipment, and an 85% grade threshold for new construction.
  • State Department of Transportation: continues to use proceeds for construction and maintenance of state highways, subject to governor's approval.
  • Municipalities: continue to use proceeds for resurfacing, restoration, rehabilitation, and bridge replacement within municipalities, with possible occasional new road construction, and funds kept separate from other county funds.
Key Provisions
  • Amends Section 40-17-224 to allow county proceeds to be used for vegetation management on county road rights-of-way.
  • Defines vegetation management as actions to maintain the road right-of-way, including herbicides, bush hogging, and removal of trees and limbs.
  • For counties, allows vegetation management or resurfacing/restoration/rehabilitation or bridge replacement on county roads; new construction allowed only if 90% of paved county roads have an 85% grade, and funds may not be used for equipment; net proceeds must be kept in a separate special fund and not commingled.
  • Preserves existing state and municipal fund uses: state funds for state highways; municipal funds for resurfacing, restoration, rehabilitation, and bridge replacement within municipalities, with possible occasional new roads, and funds kept in a separate special fund and not commingled.
  • Effective date: becomes law on the first day of the third month after passage and governor's approval.
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

Bill Actions

S

Read for the first time and referred to the Senate committee on Finance and Taxation General Fund

Bill Text

Documents

Source: Alabama Legislature