SB155 Alabama 2024 Session

Updated Feb 23, 2026

Notable

Summary

Primary Sponsor: Clyde ChamblissSenator
Republican
Session: Regular Session 2024
Title: Joint Transportation Committee, transfer of responsibility for annual report on local motor fuels excise tax revenues to Department of Revenue
Summary: SB155 shifts local motor fuel tax reporting to the Department of Revenue and DOT performance reporting to the Department of Examiners of Public Accounts, with related changes for the Joint Transportation Committee and an effective date of June 1, 2024.
What This Bill Does
Counties and cities must report the total local motor fuel excise tax revenues they collected in the prior year and how much was spent on road and bridge maintenance. The Department of Revenue will collect this data and deliver a report to the Joint Transportation Committee by March 31 each year. The annual DOT performance report will be prepared by the Department of Examiners of Public Accounts, rather than the Joint Transportation Committee, with specified timing and public release requirements. The act becomes effective on June 1, 2024.

Who It Affects
Local governments (counties and cities): must gather and provide local motor fuel tax revenue and expenditure data to the Department of Revenue for annual reporting.
State agencies: Department of Revenue will compile and report the data to the Joint Transportation Committee, and the Department of Examiners of Public Accounts will prepare the DOT performance report (replacing the Joint Transportation Committee in that role).

Key Provisions
Provision 1: Shifts the annual local motor fuel excise tax revenue reporting from the Department of Transportation to the Department of Revenue; Revenue must collect data from counties/cities and deliver a report to the Joint Transportation Committee by March 31 of each year.
Provision 2: Replaces the Joint Transportation Committee as the author of the annual DOT performance report with the Department of Examiners of Public Accounts, detailing timing (e.g., 60 days after the second quarterly meeting) and public availability (within 70 days of the second quarterly meeting).

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Transportation