40-17-168.17
Section 40-17-168.17 Criminal penalties. (a) Any person who willfully does any of the following
is guilty of a Class A misdemeanor, but shall be fined not less than five thousand dollars
($5,000) nor more than twenty-five thousand dollars ($25,000): (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 compressed natural gas or liquefied
natural gas sold or used in this state. (8) Dispenses into the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-168.17.htm - 2K - Match Info - Similar pages

40-17-328
Section 40-17-328 Fuels on which tax is levied; who is liable for tax. (a) The tax levied pursuant
to Section 40-17-325 is levied on all of the following: (1) Dyed diesel fuel that is used
to operate a highway vehicle other than dyed diesel fuel used in city and county vehicles.
(2) Motor fuel that is used to operate a highway vehicle after an application for a refund
of tax paid on the motor fuel is made or allowed on the basis that the motor fuel was used
for an off-highway purpose. (3) Aviation gasoline on which a tax was imposed under subdivision
(3) of subsection (a) of Section 40-17-325 that is used other than for fuel in an aircraft
is subject to the tax rate imposed under subdivision (1) of subsection (a) of Section 40-17-325.
(4) Aviation jet fuel on which a tax was imposed under subdivision (3) of subsection (a) of
Section 40-17-325 that is used other than for fuel in an aircraft is subject to the tax rate
imposed under subdivision (2) of subsection (a) of Section 40-17-325....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-328.htm - 2K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-242.41.htm - 2K - Match Info - Similar pages

45-35-242.03
Section 45-35-242.03 Repeal of taxes levied or collected by incorporated cities or towns. After
July 8, 1982, no incorporated city or town in Houston County, Alabama, shall levy or collect
a privilege license or excise tax on any liquid motor fuel upon the business of selling, delivering,
withdrawing from storage, or keeping in storage such fuels, on a quantity basis; provided,
however, this shall not apply to the ordinary license to do business in the municipalities.
All municipal privilege, excise, and/or license taxes on gasoline or gasohol now being levied
or collected by any incorporated city or town in the county are expressly repealed. (Act 82-727,
p. 183, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-242.03.htm - 987 bytes - Match Info - Similar pages

40-17-142
Section 40-17-142 Credit of payment of gasoline and motor fuel taxes. (a) Every motor carrier
subject to the tax hereby imposed shall be entitled to a credit on such tax equivalent to
the rate per gallon of the applicable Alabama tax on motor fuel which is currently in effect
on all motor fuel purchased by such motor carrier within this state for use in its operations
either within or without this state and upon which the motor fuel tax has been paid by such
motor carrier. Evidence of the payment of such taxes in such form as may be required by, or
is satisfactory to, the commissioner shall be furnished by each such carrier claiming the
credit herein allowed. When the amount of the credit herein provided to which any motor carrier
is entitled for any quarter exceeds the amount of the tax hereby imposed for which the motor
carrier is liable for the same quarter, such excess may under regulations of the commissioner
be allowed as a credit on the tax hereby imposed for which such motor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-142.htm - 2K - Match Info - Similar pages

40-17-358
Section 40-17-358 Taxes to be borne by consumer and paid once. All municipalities and all counties
currently levying an excise or privilege license tax upon the sale, use, or consumption, distribution,
storage, or withdrawal from storage of gasoline or motor fuel may require that where the tax
has been paid to the municipality or county by a distributor, refiner, or by any retail dealer,
storer, or user, such payment shall be sufficient, the intent being that the tax shall be
borne by the consumer and paid to the municipality or county but once. (Act 2011-565, p. 1084,
§39.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-358.htm - 890 bytes - Match Info - Similar pages

23-1-431
Section 23-1-431 (This section terminates April 26, 2018, if no revenue is created.) Alabama
Transportation Safety Fund. There is hereby created the Alabama Transportation Safety Fund
in the State Treasury. All proceeds from the revenues designated to the fund less the cost
of collection authorized by law shall be deposited into the fund to be expended only as provided
in this article. The provisions of this article shall not be superseded, amended, altered,
violated, or overridden by any provision of the state General Fund appropriation act or any
other annual or supplemental appropriation act, administrative rule, inter-agency transfer,
or executive order or directive. The monies allocated to counties and municipalities from
the fund shall be in addition to and shall not diminish any other revenues allocated or distributed
from other sources. Proceeds deposited into the fund shall be distributed as follows: (1)
The first thirty-two million dollars ($32,000,000) of the proceeds paid...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-431.htm - 6K - Match Info - Similar pages

40-17-357
Section 40-17-357 Preemption of local laws. Beginning October 1, 2012, no city or town may
levy or impose a new or additional excise or license tax on the sale, distribution, storage,
use, or consumption of gasoline or any substitute therefor which is consumed as aviation fuel,
as defined under subdivision (2) of Section 40-17-322. Any ordinance enacted or adopted contrary
to the provisions of this section shall be null and void. (Act 2011-565, p. 1084, §38.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-357.htm - 771 bytes - Match Info - Similar pages

45-14-242.03
Section 45-14-242.03 Statement of sales and withdrawals. On or before the 20th day of each
month after May 18, 2001, every person upon whom the excise tax is levied shall render to
the county commission on forms prescribed by the county commission a true and correct statement
of all sales and withdrawals of gasoline and motor fuel made by him or her during the next
preceding month, liable for payment of the excise tax imposed pursuant to the provisions of
this part, and shall furnish to the county commission such additional information as the county
commission may require upon forms to be furnished by the county commission, and at the time
of making such report shall pay to the county commission an amount of money equal to the excise
tax levied under this part. The statement herein required to be made by the distributor, storer,
or retail dealer shall be sworn to before some officer authorized to administer oaths, and
any false statement sworn to shall constitute perjury and upon...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-242.03.htm - 1K - Match Info - Similar pages

45-24-242.03
Section 45-24-242.03 Statement of sales and withdrawals. On or before the 20th day of each
month after the commission has imposed the additional excise tax, each person upon whom the
excise tax is imposed shall furnish to the commission on forms prescribed by it a true and
correct statement of all sales and withdrawals of gasoline or motor fuel made by that person
during the preceding month. Each person shall furnish to the commission any additional information
required by the commission and shall pay to the revenue commissioner an amount of money equal
to the excise tax due under this part. The statement made by the distributor, retail dealer,
or storer shall be sworn to before an officer authorized to administer oaths and any false
statement sworn to shall constitute perjury and, upon conviction, the person so convicted
shall be punished as provided by law. (Act 94-712, p. 1382, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-242.03.htm - 1K - Match Info - Similar pages