AL SB401

Restricts proceeds from municipal excise taxes or fees on gasoline and diesel fuel to maintenance, improvement, replacement, and construction of roads and bridges within the municipality's jurisdiction.

Prohibits use of these proceeds for salaries, benefits, or compensation for municipal or contract employees and officials.

Limits spending to purchase or lease of equipment or purchase of materials essential to specific road or bridge projects.

Requires annual audits of all such proceeds by the Examiners of Public Accounts, with audit costs paid from the tax or fee proceeds.

Provides municipalities 60 days from the effective date to implement necessary ordinance or procedure changes to comply with the law.