AL HB400

Authorizes Alabama to automatically levy a state motor fuel tax equivalent to any reduction, elimination, or failure by Congress to levy the federal motor fuel tax under 26 U.S.C. §4081 and §4083.

Requires proceeds from the state motor fuel tax to be deposited into the state road and bridge fund and distributed in the same manner and proportion as federal transportation funds.

Automatically adjusts state tax collection if Congress reauthorizes or restores the federal motor fuel tax to previous amounts, as determined by the Commissioner of Revenue.

Grants the Department of Revenue authority to adopt rules necessary to implement and administer the act.

Becomes effective immediately upon passage and approval by the Governor.