SB377 Alabama 2018 Session

Summary

Primary Sponsor

Larry StuttsSenator

Republican

Session

Regular Session 2018

Title

Colbert Co., gasoline tax, three cents per gallon, distrib. to co. and mun. for road and bridge construction

Summary

Colbert County would be allowed to levy a local road and bridge tax of up to 3 cents per gallon on gasoline and other motor fuels to fund road and bridge projects in the county and its municipalities.

What This Bill Does

The Colbert County Commission may impose a road and bridge excise tax on motor fuels within the county at up to 3 cents per gallon. Distributors are to collect the tax and remit it; if not collected by the distributor, a retail dealer or storer can be liable. Exemptions apply for certain government uses, interstate commerce, dyed diesel in specific cases, aviation fuel, refinery use, and federal fuel blending permits. Net proceeds go to the Colbert County Road and Bridge Fund, with two-thirds for county road and bridge projects and one-third distributed to municipalities based on population, for roads and bridges only; the county may administer or contract for collection with the Department of Revenue and may impose penalties for noncompliance.

Who It Affects

• Motor fuel distributors, retailers, and storers operating in Colbert County who must collect and pay the tax (up to 3 cents per gallon) and may face penalties for noncompliance.
• Colbert County and its incorporated municipalities, which will receive the tax revenue (two-thirds to the county, one-third to municipalities based on population) to fund road and bridge projects; funds cannot be used for salaries, equipment, or maintenance.

Key Provisions

• Authorizes Colbert County to levy a road and bridge excise tax on motor fuels within the county at up to 3 cents per gallon, with distributors collecting the tax and paying it on distributions, or dealers/storers paying if distributions are not collected.
• Provides for administration and collection by the county or by contracting with the Department of Revenue, with the county having similar rights and remedies as the Department of Revenue.
• Net proceeds go to the Colbert County Road and Bridge Fund, with two-thirds for county roads, bridges, and related structures and one-third distributed to municipalities based on population for roads and bridges within municipalities; funds cannot be used for salaries, wages, equipment, or maintenance.
• Exempts certain fuels and uses (government functions, interstate commerce, dyed diesel in some cases, aviation fuel, refinery processes, and federally permitted blending) and sets the act to take effect immediately after the governor's approval, following the expiration of any existing local tax.

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

Subjects

Counties