Alabama § 40-2-11.1 - Allocations, Disbursements, and Distribution of Certain Inspection Fees, Penalties, and Taxes.
Full text of Alabama Code of Alabama § 40-2-11.1 — Allocations, Disbursements, and Distribution of Certain Inspection Fees, Penalties, and Taxes., with citation guidance and answers to common questions.
§ 40-2-11.1. Allocations, Disbursements, and Distribution of Certain Inspection Fees, Penalties, and Taxes.
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, relating to the motor fuel excise tax.
(2) Sections 40-17-223 and 40-17-225, relating to the lubricating oil tax.
(3) Section 40-17-274, relating to the motor fuel tax and fees distributed under the International Fuel Tax Agreement.
(4) Section 40-17-359, relating to the highway gas tax and supplemental excise taxes.
(5) Section 40-17-361, relating to the diesel excise tax.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-2-11.1
What does Code of Alabama § 40-2-11.1 cover?
Section 40-2-11.1 ("Allocations, Disbursements, and Distribution of Certain Inspection Fees, Penalties, and Taxes.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-2-11.1?
A common citation format is "Code of Alabama § 40-2-11.1" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-2-11.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.