HB23 Alabama 2016 1st Special Session Session

Updated Jul 24, 2021

House Bill

Enacted

Current Status

First Special Session 2016

Session

Sponsor

Summary

Primary Sponsor: Ken Johnson
Republican
Session: First Special Session 2016
Title: Natural gas, compressed and liquefied, used as motor vehicle fuel, decals from Liquefied Petroleum Gas Board extended to May 1, 2017, suspension of motor fuel tax extended, Sec. 40-17-167 am'd.
Description: Under existing law, a person who owns or operates, or both, a motor vehicle that uses natural gas is not required to obtain an annual decal from the Liquefied Petroleum Gas Board or remit the required motor fuel excise tax until October 1, 2016.
This bill would establish a uniform motor fuel and enforcement system for the collection of excise tax on compressed natural gas and liquefied natural gas and would provide civil and criminal penalties for violations.
Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds from becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates funds, or provides a local source of revenue, to the entity for the purpose.
The purpose or effect of this bill would be to require a new or increased expenditure of local funds within the meaning of the amendment. However, the bill does not require approval of a local governmental entity or enactment by a 2/3 vote to become effective because it comes within one of the specified exceptions contained in the amendment.
Subjects: Taxation