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Sections 40-19-1 through 40-19-17, Code of Alabama 1975.
Motor carrier hired for transportation of persons or property on the highways of Alabama.
Seating Capacity Tax Rate:
Not less than 9 nor more than 16: 0.25 cents per mile
17-21: 0.50 cents per mile
22-25: 0.75 cents per mile
Greater than 25: 1 cent per mile
Public Service Commission operating costs.
Balance to State Highway Fund.