HB402 Alabama 2019 Session

Summary

Primary Sponsor

Brett EasterbrookRepresentative

Republican

Session

Regular Session 2019

Title

Taxation, inspection fees, penalties, transfer distribution responsibilities from State Treasurer to the Dept. of Revenue

Summary

The bill shifts distribution duties for several taxes from the State Treasurer to the Department of Revenue, starting October 1, 2021.

What This Bill Does

Starting October 1, 2021, the Department of Revenue will handle allocations, disbursements, and distributions for the motor fuel excise tax, lubricating oil tax, motor fuel tax/IFTA distributions, highway gas tax and supplemental excises, and the diesel excise tax, instead of the State Treasurer. This change applies to those specified taxes and fees collected by the Department of Revenue. The act becomes effective immediately upon passage and governor's approval, enabling this shift.

Who It Affects

• Alabama Department of Revenue — gains the authority to make allocations, disbursements, and distributions for the listed taxes and fees.
• Alabama State Treasurer — will no longer handle these distributions for the listed taxes starting October 1, 2021.

Key Provisions

• Starting October 1, 2021, the Department of Revenue will perform allocations, disbursements, and distributions for the motor fuel excise tax (8-17-91), lubricating oil tax (40-17-223 and 40-17-225), motor fuel tax and International Fuel Tax Agreement distributions (40-17-274), highway gas tax and supplemental excises (40-17-359), and diesel excise tax (40-17-361).
• The act becomes effective immediately upon passage and governor's approval, enabling the transfer of distribution responsibilities to the Department of Revenue.

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

Subjects

Taxation