SB293 Alabama 2013 Session

Summary

Primary Sponsor

Roger Bedford, Jr.

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 to counties, use for vegetation management, Sec. 40-17-362 am'd.; Sec.40-17-224 repealed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

SB293 clarifies how the four-cent gasoline and lubricating oil tax is used and lets counties spend part of it on vegetation management along county road rights‑of‑way.

What This Bill Does

It amends the law to clarify the allowed uses of the four-cent excise tax for the state, counties, and municipalities. It specifically lets county funds be used for vegetation management on county road rights‑of‑way (such as herbicides, brush clearing, and tree removal) in addition to resurfacing, restoration, rehabilitation, or bridge replacement. It repeals an obsolete law and requires funds to be kept in a separate, non‑commingled special fund with limits on new construction unless certain county road conditions are met, while allowing municipalities to use funds for similar roadwork and sometimes new roads, under similar fund safeguards. The act becomes law after a short delay following approval and requires Governor approval for state DOT uses.

Who It Affects

• County governments that receive proceeds and may use them for vegetation management on county road rights‑of‑way, as well as for resurfacing, restoration, rehabilitation, or bridge replacement, with funds kept in a separate special fund and subject to grade thresholds for new construction.
• Municipal governments that use proceeds for resurfacing, restoration, rehabilitation, and bridge replacement within the municipality (and may occasionally construct new roads), with funds kept in a separate special fund and not commingled with other revenues.

Key Provisions

• Amends Section 40-17-362 to clarify the uses of the four-cent gasoline and lubricating oil tax.
• Authorizes counties to use the four-cent tax proceeds for vegetation management on county road rights‑of‑way (including herbicides, bush hogging, and tree and limb removal).
• Repeals Section 40-17-224 as obsolete.
• Specifies that county funds must be kept in a separate special fund and not commingled with other county funds, and that new construction is restricted unless 90 percent of the county's paved roads meet an 85 percent grade according to the DOT maintenance report.
• Allows municipalities to use the funds for resurfacing, restoration, rehabilitation, and bridge replacement, and possibly for new road construction, with funds kept in a separate special fund and not commingled.
• For DOT uses, requires Governor approval; becomes effective on the first day of the third month after passage.

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