HB 402

Under existing law, the State Treasurer is required to make distributions of inspection fees, penalties, and one-third of the proceeds of the $0.06 motor fuel excise tax; the $0.04 tax on lubricating oil; motor fuel taxes and fees distributed in accordance with the International Fuel Tax Agreement; the highway gas tax as well as the supplemental excise tax; and the diesel excise tax

This bill would transfer these distribution responsibilities from the State Treasurer to the Department of Revenue beginning October 1, 2021

Relating to taxation; to transfer distribution responsibilities from the State Treasurer to the Department of Revenue relating to certain inspection fees, penalties and taxes.

Section 1

Notwithstanding any provision of law to the contrary, and commencing on October 1, 2021, all allocations, disbursements, and distributions made pursuant to any of the following sections for taxes and fees collected by the Department of Revenue shall be made by the Department of Revenue and not the State Treasurer: (1) Section 8-17-91, Code of Alabama 1975, relating to the motor fuel excise tax. (2) Sections 40-17-223 and 40-17-225, Code of Alabama 1975, relating to the lubricating oil tax. (3) Section 40-17-274, Code of Alabama 1975, relating to the motor fuel tax and fees distributed under the International Fuel Tax Agreement. (4) Section 40-17-359, Code of Alabama 1975, relating to the highway gas tax and supplemental excise taxes. (5) Section 40-17-361, Code of Alabama 1975, relating to the diesel excise tax.

Section 2

This act shall become effective immediately, following its passage and approval by the Governor, or its otherwise becoming law.