40-17-120
Section 40-17-120 "Gasoline" defined. Repealed by Act 2011-565, p. 1084, §45, effective
October 1, 2012. (Acts 1969, No. 403, p. 789, §2.)...
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40-12-198
Section 40-12-198 Transportation of gasoline; inspections. Repealed by Act 2011-565, p. 1084,
§45, effective October 1, 2012. (Acts 1932, Ex. Sess., No. 55, p. 57, §9; Acts 1936-37,
Ex. Sess., No. 115, p. 120; Code 1940, T. 51, §674; Acts 1986, No. 86-532, p. 1032; Acts
1992, No. 92-222, p. 547, §5; Acts 1995, No. 95-410, p. 881, §1.)...
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40-12-201
Section 40-12-201 Forfeiture of vehicles and boats illegally transporting or delivering gasoline.
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess.,
No. 55, p. 57, §13; Code 1940, T. 51, §678.)...
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40-12-199
Section 40-12-199 Transportation of gasoline by boats over navigable waters of state. Repealed
by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess., No. 55,
p. 57, §10; Code 1940, T. 51, §675; Acts 1995, No. 95-410, p. 881, §1.)...
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40-12-200
Section 40-12-200 Delivery of gasoline from tank truck to motor vehicle tank prohibited; exception.
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1932, Ex. Sess.,
No. 55, p. 57, §12; Code 1940, T. 51, §677; Acts 1992, No. 92-222, p. 547, §6.)...
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40-17-250
Section 40-17-250 Exemption of Class 2 municipalities from oil, gasoline and diesel fuel taxes.
Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1991, No. 91-665,
p. 1273, §1.)...
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40-12-196
Section 40-12-196 Engaging in business without license. Repealed by Act 2011-565, p. 1084,
§45, effective October 1, 2012. Any person who shall engage in the business for which a license
is herein provided without having a license as herein required shall forfeit all right to
sell, distribute, or withdraw from storage gasoline in the State of Alabama for a period of
one year. Each person engaging in the business of selling, distributing, or withdrawing from
storage gasoline without first obtaining and having license therefor as herein required shall
be subject to a Department of Revenue imposed penalty of not less than $500 nor more than
$1,000 for each such offense and, in addition thereto, guilty of a misdemeanor. (Acts 1932,
Ex. Sess., No. 55, p. 57, §7; Code 1940, T. 51, §672; Acts 1992, No. 92-222, p. 547, §4.)...

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40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section,
it shall be unlawful for any person to print, publish, or divulge, without the written permission
or approval of the taxpayer, the return of any taxpayer or any part of the return, or any
information secured in arriving at the amount of tax or value reported, for any purpose other
than the proper administration of any matter administered by the department, a county, or
a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical
information pertaining to taxes may be disclosed at the discretion of the commissioner or
his or her delegate to the legislative or executive branch of the state. Upon request, the
commissioner or his or her delegate may make written disclosure as...
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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section, the
following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of the tax
levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections 40-17-140
to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel. (7) LOCAL
SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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16-24-1
Section 16-24-1 "Teacher" defined. Repealed by Act 2011-270, p. 494, §14, effective
July 1, 2011. (Acts 1939, No. 499, p. 759, §1; Code 1940, T. 52, §351; Acts 1953, No. 773,
p. 1040, §1; Acts 1973, No. 1276, p. 2181, §1.)...
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