Alabama Attorney General Opinion 1979-0058

THE ATTORNEY GENERAL STATE OF ALABAMA • MONTGOMERY, ALABAMA 3613( CHARLES A. GRADDICK ATTORNEY GENERAL Mrs. Jean Bishop Clerk, Town of Myrtlewood P. 0. Box 70 Myrtlewood, Alabama 36763 qq OP 05a Municipalities - Gasoline Tax Gasoline tax proceeds distributed to town cannot be used to purchase police car. Dear Mrs. Bishop: The Attorney General received your request for an opinion from this Office as to whether or not the Town of Myrtlewood may pay for a police car out of the state gasoline tax allocated to that town. Your question is to be answered in the negative. Code of Alabama 1975, Section 40-17-73(a) which concerns the disposition of the state gasoline tax proceeds says that fifty- five percent (55%) of the net tax proceeds are to be allocated and appropriated to be used for highway purposes.by counties and municipalities. The purchase of a police car by a municipality would not come in this category of highway purposes. Therefore, the gasoline tax proceeds allocated to your town may not be used for that purpose. If our office can be of further assistance, please do not hesitate to contact us. Very truly yours, CHARLES A. GRADDICK Attorney General LYNDA F. KNIGHT Assistant Attorney General LFK/sg