HB394 Alabama 2016 Session

Summary

Primary Sponsor

Mac McCutcheon

Republican

Session

Regular Session 2016

Title

Gasoline tax, add'l tax provided for, adjusted under certain conditions, add'l local taxes or gasoline prohibited, additional fees for certain alternative fuel vehicles, Sec. 40-17-325 am'd.

Description

This bill would provide for additional gasoline and diesel fuel excise taxes and would provide for an adjustment to the gasoline and diesel fuel excise tax rates effective in 2019 and again in 2023 and 2027, unless the Legislature adopts a resolution that the adjustment not take place, to bring the excise taxes in line with the average gasoline taxes and fees levied in the four states bordering Alabama. The revenue from the additional taxes would be paid into the Alabama Transportation Safety Fund established in SB180, 2016 Regular Session, and would be expended only as authorized in that act.

This bill would also prohibit the passage of a local law levying an excise tax on gasoline or diesel fuel unless approved by a local referendum and would allow a local governing body to hold a local referendum on levying a local excise tax on gasoline or diesel fuel at no more than 2 cents per gallon if the Legislature adopts a resolution rejecting an adjustment of the state levy under procedures in the act, with any proceeds from an approved local excise tax paid into a separate fund and expended only as authorized in the Alabama Transportation Safety Fund.

This bill would also provide additional fees for private passenger alternative fuel vehicles and commercial alternative fuel vehicles and would require that the fees be paid into the Alabama Transportation Safety Fund and expended only as authorized in that act.

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Subjects

Taxation