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45-43-244.01
Section 45-43-244.01 Levy of tax. The Lowndes County Commission is hereby authorized
to levy, in addition to all other taxes imposed by law, an excise tax on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within Lowndes County at the rate of two cents ($.02) per gallon and to require
every distributor, retail dealer, or storer of gasoline or motor fuel as herein defined to
pay such excise tax upon the selling, distributing, or withdrawing from storage for any use,
gasoline and motor fuel as herein defined in such county; provided that the excise tax levied
pursuant to this part shall not be levied upon the sale of gasoline or motor fuel in interstate
commerce, and provided further that if the excise tax levied pursuant to this part upon the
sale of such gasoline or motor fuel shall have been paid by a distributor or by retail dealer
or storer, such payment shall be sufficient, the intention being that the tax shall...
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25-9-276
Section 25-9-276 "Blasting agent" and "explosives" defined; storage
and transportation of blasting agents, explosives, and detonators generally. (a)(1) "Blasting
agent," as used in this article, means any material consisting of a mixture of fuel and
oxidizer which: a. Is used or intended for use in blasting; b. Is not classed as an explosive
by the State Department of Transportation; c. Contains no ingredients classed as an explosive
by the State Department of Transportation; and d. Cannot be detonated by a No. 8 blasting
cap when tested as recommended in Bureau of Mines information circular 8179. (2) The term
"explosives," as used in this article, includes blasting agents, unless blasting
agents are expressly excluded. (b) Main explosive storage magazines shall be located outside
of the pit and shall comply with Section 25-9-131. Blasting agents shall be stored
in the manner prescribed by Part 181, Title 26, Code of Federal Regulations, U.S. Department
of the Treasury, and...
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45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when
used in this section shall have the meaning ascribed to them below, unless the context
clearly indicates a different meaning: (1) "Gasoline" means any type of gasoline,
naptha, or other liquid motor fuel, or any device or substitute therefor, commonly used in
internal combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor.
(3) "Kerosene" means the product known commercially as "kerosene oil."
(b) In addition to all other taxes and licenses, there is hereby levied upon every distributor,
refiner, retail dealer, or storer of gasoline, kerosene, or diesel fuel in Blount County,
Alabama, an excise tax of one cent ($.01) per gallon upon the selling, distributing, storing,
or withdrawing from storage in Blount County for any use, gasoline, kerosene, or diesel fuel
as defined by this section;...
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45-25-242.41
Section 45-25-242.41 Levy of tax. In addition to all other taxes imposed by law, there
is imposed an excise tax of one cent ($0.01) per gallon on persons, corporations, copartnerships,
companies, agencies, or associations engaged in the business of selling, distributing, storing
or withdrawing from storage for any purpose whatever, gasoline or other liquid motor fuels
or devices or substitutes, except diesel fuel used for any purpose whatsoever, therefor in
DeKalb County, Alabama, and to require every distributor, retail dealer or storer of gasoline
as herein defined to pay excise tax of one cent ($0.01) per gallon upon the selling, distributing,
or withdrawing from storage for any use, gasoline as herein defined in DeKalb County, Alabama;
provided that the excise tax levied by this subpart shall not be levied upon the sale of gasoline
in interstate commerce, and provided further that if the excise tax imposed by this subpart
upon the sale of such gasoline shall have been paid by a...
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40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection,
sales of motor fuel to the following are exempt from the tax levied by subsection (a) of Section
40-17-325 and shall not be paid at the rack: (1) All motor fuel exported from this state for
which proof of export is available in the form of a terminal issued destination state shipping
document that is a. exported by a supplier who is licensed in the destination state or b.
is sold by a supplier to a licensed exporter for immediate export to a state for which the
applicable destination state motor fuel excise tax has been collected by the supplier who
is licensed to remit the tax to the destination state. If the motor fuel is exempt from the
excise tax due to the product being exported from this state, then the motor fuel exported
from this state shall also be exempt from the inspection fee imposed under Section
8-17-87. This exemption shall not apply to any motor fuel which is transported and delivered...
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40-17-352
Section 40-17-352 Criminal penalties. (a) Any person who willfully does any of the following
is guilty of a misdemeanor and upon conviction thereof shall be fined not less than five thousand
dollars ($5,000) nor more than twenty-five thousand dollars ($25,000), or imprisoned for not
more than one year, or both: (1) Fails to obtain a license as required by this article prior
to engaging in an activity for which a license is required. (2) Fails to pay to this state
no more than 30 days after the date the tax is due the tax levied by this article. (3) Makes
a false statement on an application, return, ticket, invoice, statement, or any other document
required under this article. (4) Fails to file no more than 30 days after it is due any return
required by this article. (5) Fails to maintain any record required by this article. (6) Makes
a false statement in an application for a refund. (7) Fails to make required disclosure of
the correct amount of fuel sold or used in this state. (8)...
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25-9-152
Section 25-9-152 Use, storage, etc., of oil, grease, and lubricants; fire extinguishing
equipment. (a) Oiling or greasing of mine cars inside coal mines is permitted only when the
work and storage areas are kept reasonably clean at all times. Storage of oil or grease for
this purpose is limited to three barrels, and must be in a fireproof compartment connecting
with return airway direct to the surface and without contacting active workings. (b) Lubricants
for use in underground shops must be kept in approved portable containers, kept securely closed
when not in use and are not to exceed a one day's supply; provided, that more than a one day's
supply may be stored underground in reasonable quantities if stored in a fireproof compartment
connecting with return airway to the surface and without contacting active workings. (c) Lubricants
for use in sections using mechanical equipment must be kept in approved portable containers,
kept securely closed when not in use in minimum quantities...
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25-9-133
Section 25-9-133 Underground storage of explosives and detonators. (a) Underground section
boxes or magazines shall be constructed of substantial nonsparking material and shall be placed
in a crosscut or idle room neck at least 25 feet from roadways, trolley wires, or power lines,
at least 75 feet from any working face and in a reasonably dry and well rock dusted place,
free of oil, grease, or other debris. (b) Explosives and detonators shall be stored separately
and at least five feet apart. Not more than a 48-hour supply of explosives and detonators,
including any surplus remaining from the previous day, shall be stored underground in section
boxes or magazines. This maximum 48-hour supply will include supplies in individual or face
boxes where used. (c) A one day's supply of explosives and detonators may be kept in individual
or face boxes. Those boxes shall be wooden with hinged lids and shall be kept not less than
15 feet from roadways, trolley wires, or power lines; provided,...
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8-17-1
Section 8-17-1 Definitions. For the purpose of this article, the following words shall
have the meanings respectively ascribed to them by this section: (1) COMMISSIONER.
The Commissioner of Agriculture and Industries. (2) PERSON. Any individual, partnership, firm,
corporation or association. (3) BRAKE FLUID. Any and all substances, liquids, or preparations
used or intended for use as a brake medium or to be added to a brake fluid in the braking
system of any motor vehicle for use in hydraulic brakes. (4) PACKAGE. The immediate container
in which the brake fluid is packed for sale but does not include a carton or wrapping containing
several packages, nor a tank car or truck. (Acts 1959, No. 30, p. 433, ยง1.)...
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45-28-244
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized
and empowered to levy either a county gasoline tax that would remain in effect indefinitely
in all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline
and motor fuel and substitutes therefor or to levy a one cent ($0.01) county sales and use
tax in all areas of the county that would only be in effect from its date of imposition until
December 31, 1995, at which time such sales and use tax would expire and no longer be in effect.
(b) Should the county commission choose to impose a gasoline tax under subsection (a), such
tax shall be levied on persons, corporations, copartnerships, companies, agencies, and associations
engaged in the business of selling, distributing, storing, or withdrawing from storage, for
any purpose whatever, gasoline, motor fuels, and substitutes therefor anywhere in Etowah County.
Such gasoline and motor fuel taxes levied under this section...
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