Section 40-17-70 Definitions.
Section 40-17-70
Definitions.
For the purpose of this division, the following terms shall have the meanings respectively ascribed to them in this section:
(1) BASE ANNUAL COUNTY DISTRIBUTION. Five hundred fifty thousand dollars.
(2) COST OF COLLECTION. The amounts from the proceeds of the highway gasoline tax that may be appropriated by the Legislature to the Department of Revenue for its operating expenses.
(3) COUNTY. Each county in the state.
(4) FISCAL YEAR. A fiscal year of the state.
(5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the state.
(6) HIGHWAY GASOLINE TAX.
a. The excise tax levied under Section 40-17-31, exclusive of those portions of the said tax in respect of aviation fuel and marine gasoline, as those terms are used in the said Section 40-17-31; and
b. The excise tax levied by Sections 40-17-140 through 40-17-155, exclusive of that portion of the said tax in respect of diesel fuel.
(7) LOCAL SUBDIVISIONS' SHARE OF THE NET TAX PROCEEDS. The 55 percent of the net tax proceeds referred to in the first sentence of subsection (a) of Section 40-17-73.
(8) MUNICIPALITY. An incorporated city or town in the state.
(9) NET TAX PROCEEDS. The entire proceeds from the highway gasoline tax, except the proceeds from the supplemental excise tax of $.05 per gallon imposed by Section 40-17-31, less the cost of collection and less any refunds of the said proceeds pursuant to the provisions of Article 3 of this chapter, or pursuant to the provisions of either of Divisions 3 and 4 of this Article 2.
(10) STATE. The State of Alabama.
(11) STATE'S SHARE OF THE NET TAX PROCEEDS. The 45 percent of the net tax proceeds referred to in the first sentence of subsection (a) of Section 40-17-72.
(12) PUBLIC HIGHWAY. Every highway, road, street, alley, lane, court, place, trail, drive, bridge, viaduct or trestle, located either within a municipality or in unincorporated territory and laid out or erected as such by the public or dedicated or abandoned to the public or intended for use by or for the public. The term "public highway" shall apply to and include driveways upon the grounds of universities, colleges, schools, and institutions, but shall not be deemed to include private driveways, private roads, or private places not intended for use by the public.
(13) SUPPLEMENTAL NET TAX PROCEEDS. That portion of the highway gasoline tax remaining after the net tax proceeds and applicable costs of collection and refunds have been deducted, less the cost of collection and less any refunds of the highway gasoline tax applicable to the supplemental gasoline excise tax imposed in Section 40-17-31, pursuant to the provisions of Article 3 of this chapter, or pursuant to the provisions of Divisions 3 and 4 of this Article 2. The foregoing definitions shall be deemed applicable whether terms defined are used in the singular or plural.
(Acts 1967, Ex. Sess., No. 224, p. 295, §1; Acts 1971, 1st Ex. Sess., No. 153, p. 238, §1; Acts 1978, No. 582, p. 659, §1; Acts 1992, No. 92-203, p. 486, §2.)