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45-39-92.41
Section 45-39-92.41 Imposition of tax. The Lauderdale County Commission is hereby authorized
to impose excise taxes in an amount not to exceed two cents ($.02) per gallon on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within such counties and to require every distributor, retail dealer, or storer
of gasoline or motor fuel as herein defined to pay excise taxes upon the selling, distributing,
or withdrawing from storage for any use, gasoline and motor fuel as herein defined in such
counties; provided that excise taxes levied pursuant to this subpart shall not be levied upon
the sale of gasoline or motor fuel in interstate commerce, and provided further that if the
excise tax imposed under this subpart 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 taxes shall not be paid but once. The...
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11-11-1
Section 11-11-1 Definitions. Where used in this chapter, unless the context clearly indicates
otherwise, the following words and phrases shall have the following respective meanings: (1)
COUNTY. Each county subject to the provisions of this chapter. (2) COUNTY'S SHARE OF THE HIGHWAY
GASOLINE TAX. With respect to each county, that portion of the highway gasoline tax required
by law to be distributed to that county. (3) FISCAL YEAR. The 12-month period commencing on
October 1 of one year and ending on September 30 of the next ensuing year. (4) HIGHWAY GASOLINE
TAX. a. The excise tax levied under Section 40-17-31, exclusive of those portions of the said
tax in respect of aviation fuel and marine gasoline, as those terms are used in the said Section
40-17-31, and b. The excise tax levied by Sections 40-17-140 through 40-17-155, exclusive
of that portion of the said tax in respect of diesel fuel. (5) OUTSTANDING WARRANTS. With
respect to each county and as of any particular time: a....
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11-51-28
Section 11-51-28 Requirement as to separation in levy, collection, and disbursement of general
and special taxes; disposition of excess proceeds from special taxes. Unless otherwise provided
by law or its charter, when a special tax is levied by a town or city for any purpose, the
levy, collection, and disbursement thereof shall be kept separate in all respects from the
levy, collection, and disbursement of general municipal taxes, and all moneys, books, receipts,
vouchers, and warrants relating thereto shall be kept separate and shall express on their
face that they relate to the special tax and state the object of the tax, but the same officers
may act in the levy, assessment, collection, and disbursement of the general and special taxes,
unless otherwise provided. If, after the purpose of the special tax is accomplished, there
remains a balance over, it shall be transferred to the general fund of the municipality. (Code
1886, §1520; Code 1896, §2973; Code 1907, §1455; Code 1923,...
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40-17-140
Section 40-17-140 Definitions. For the purpose of this article, the following terms shall have
the meanings respectively ascribed by this section: (1) MOTOR VEHICLE. Any passenger vehicle
that has seats for more than nine passengers in addition to the driver, or any road tractor,
or any tractor truck, or any truck having more than two axles. (2) MOTOR CARRIER. Every person,
firm, or corporation who or which operates or causes to be operated on any highway in this
state any motor vehicle, as defined herein, except any resident person, firm, or corporation
owning or operating not more than one such motor vehicle for his own use and not for hire,
and except any person, firm, or corporation the motor vehicles of which are operated or caused
to be operated wholly within this state. (3) OPERATIONS. Operations of all motor vehicles,
whether loaded or empty, whether for compensation or not for compensation, and whether owned
by or leased to the motor carrier who operates them or causes them to...
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45-14-242.02
Section 45-14-242.02 Levy and payment of tax. (a) The county commission may 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 or motor fuel within the county
at a rate not to exceed two cents ($.02) per gallon, and require every distributor, retail
dealer, or storer of gasoline or motor fuel to pay the excise tax upon the selling, distributing,
or withdrawing from storage for any use, gasoline or motor fuel in the county. The excise
tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel
in interstate commerce. If the excise tax levied pursuant to this part upon the sale of gasoline
or motor fuel has been paid by a distributor or by a retail dealer or storer, the payment
shall be sufficient, so that the tax shall not be paid but once. The excise tax levied pursuant
to this part shall apply to persons, firms, corporations,...
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45-2-244.044
Section 45-2-244.044 Additional levies authorized. (a) After January 1, 1995, the county commission
is authorized to levy two separate and distinct taxes each in the amount of one cent ($.01)
per gallon on persons, corporations, copartnerships, companies, agencies, and associations
engaged in the business of selling, distributing, storing, or withdrawing from storage, for
any purpose whatever, gasoline and motor fuel and substitutes therefor in the county. The
tax shall parallel the state excise tax on gasoline and motor fuel and shall be collected
in the same manner. (b) Effective October 1, 2018, the county commission is authorized to
levy an additional tax not to exceed three cents ($.03) per gallon 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 and
motor fuel and substitutes therefor in the county. The tax shall parallel the...
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45-30-241.06
Section 45-30-241.06 Delinquency of payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under authority of this part, the tax shall be deemed delinquent within the meaning
of this part and there shall be added to the amount of the tax a penalty of 25 percent, provided,
if in the opinion of the County Commission of Franklin County a good and sufficient cause
or reason is shown for such delinquency, the penalty may be remitted. The Franklin County
Commission shall be authorized and empowered to make returns for delinquent taxpayers upon
such information as it may reasonably obtain and add to that the penalty as prescribed by
this part. If any person shall be delinquent in the payment of any tax imposed pursuant to
this part, the County Commission of Franklin County shall issue execution for the collection
of the same, directed to the Franklin County Sheriff, who shall proceed to...
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45-32-244.07
Section 45-32-244.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under this part, the tax shall be deemed delinquent within the meaning of this part
and there shall be added to the amount of his or her tax a penalty of 25 percent; provided,
if in the opinion of the county commission a good and sufficient cause or reason is shown
for such delinquency, the penalty may be excused. The county commission shall be authorized
and empowered to make returns for delinquent taxpayers upon such information as it may reasonably
obtain and add to that the penalty as prescribed by this part. If any person shall be delinquent
in the payment of any tax imposed pursuant to this part, the county commission shall issue
execution for the collection of same, directed to the county sheriff, who shall proceed to
collect the same in the manner now provided by law for the collection...
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45-36-243.07
Section 45-36-243.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel, as herein defined, shall fail to make monthly reports or shall
fail to pay the tax imposed under authority of this part, the tax shall be deemed delinquent
within the meaning of this part and there shall be added to the amount of his or her tax a
penalty of 25 percent, provided if in the opinion of the county commission of the county a
good and sufficient cause or reason is shown for such delinquency, the penalty may be remitted.
The annual rate of interest to be added to all taxes imposed under the authority of this part
which are not paid by the prescribed due dates shall be at the same rate established by the
Secretary of the Treasury under the authority of 26 USCA § 6621. Interest on overpayments
shall be computed at the same annual rate. The county commission shall be authorized and empowered
to make returns for delinquent tax payers upon such information as...
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45-39-243.06
Section 45-39-243.06 Delinquency of payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under the authority of this part, the tax shall be deemed delinquent within the meaning
of this part and there shall be added to the amount of the tax a penalty of 25 percent, provided,
if in the opinion of the County Commission of Lauderdale County a good and sufficient cause
or reason is shown for such delinquency, the penalty may be remitted. The Lauderdale County
Commission shall be authorized and empowered to make returns for delinquent taxpayers upon
such information as it may reasonably obtain and add to that the penalty as prescribed by
this part. If any person shall be delinquent in the payment of any tax imposed pursuant to
this part, the County Commission of Lauderdale County shall issue execution, for the collection
of the same, directed to the Lauderdale County Sheriff, who shall...
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