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45-35-242
Section 45-35-242 Levy of tax. There is levied in Houston County, Alabama, for the purpose
of constructing and maintaining public roads, streets, bridges, and ferries, a privilege tax
of not more than one cent per gallon on all gasoline or gasohol which is sold or delivered
in the county, for the privilege of selling or delivering same. For purposes of this part,
the tax herein applies only to gasoline and gasohol; any other motor vehicle fuel or oil or
gas is expressly exempt from the application of this part. (Act 82-727, p. 183, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-242.htm - 850 bytes - Match Info - Similar pages
8-22-4
Section 8-22-4 Definitions. The following terms shall have the meanings ascribed to them in
this section unless otherwise stated and unless the context or subject matter clearly indicates
otherwise: (1) PERSON. Any person, firm, association, organization, partnership, business
trust, joint stock company, company, corporation, or legal entity. (2) MOTOR FUEL. Those products
upon which the state excise tax levied, or defined, in Sections 40-17-1 through 40-17-52 and
40-17-170, as amended, is imposed. (3) WHOLESALER. Includes any person qualified as a wholesaler
of motor fuel with the state Revenue Commissioner, and shall also mean and include any person,
other than a buying pool defined herein, wherever resident or located, who brings or causes
to be brought into this state motor fuel purchased directly from the manufacturer thereof.
(4) WHOLESALE DISTRIBUTION. Any person, or the act of any person, including any affiliate
of such person, in commerce within the state, who purchases motor...
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23-8-2
Section 23-8-2 Legislative findings. The Legislature finds all of the following: (a) That consistent
with the constitutional mandate that navigable waterways are public highways, the Legislature
hereby finds as a fact that a portion of the gasoline and diesel fuel sold in this state is
used for marine purposes to propel vessels on coastal and inland waterways of this state.
(b) That it is the policy of this state to use a portion of the funds derived from the additional
excise tax levied by the Rebuild Alabama Act on each net gallon of gasoline and diesel fuel
for the programs and activities of the Alabama State Port Authority. (c) That the development
and growth of electric vehicle transportation infrastructure are considerations in the construction,
reconstruction, maintenance, and repair of a modern-day public road, highway, and bridge system
in this state. (d) That the State Department of Transportation is the appropriate agency to
initiate the comprehensive planning and...
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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....
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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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8-17-98
Section 8-17-98 (Effective October 1, 2016) Inspection fee of ultimate consumers having submitted
refund petition. (a) Having submitted a refund petition for the excise tax under the provisions
of Section 40-17-329(h), the following ultimate consumers shall owe an inspection fee to the
Department of Revenue at a reduced rate of one-fortieth of a cent ($.00025) per gallon on
undyed diesel fuel. The Department of Revenue is authorized to reduce the excise tax refund
by the amount of the inspection fee that is due. (1) Undyed diesel fuel used by the ultimate
consumer to operate boats, yachts, ships, or other maritime vehicles, whether such boats,
yachts, ships, or other maritime vehicles are used commercially or for pleasure. (2) Undyed
diesel fuel used by the ultimate consumer to propel or operate tractors which are not operated
on public highways but which are used exclusively in preparing and cultivating land, harvesting
any agricultural commodity, or for other agricultural purposes,...
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11-51-180
Section 11-51-180 Prerequisites for collection by Department of Revenue; exceptions; applicability.
(a) The Department of Revenue shall, upon request by ordinance or resolution of the governing
body of any municipality and the filing of a certified copy of the enabling ordinance or resolution
with the Department of Revenue, collect all municipal privilege or license taxes in the nature
of a sales or use tax levied or assessed by a municipality under the provisions of a municipal
ordinance or resolution duly promulgated and adopted by the governing body of the municipality,
or levied by past or future special or local acts of the Legislature. Except as set out below
and as otherwise provided in this section, the levy shall parallel the corresponding state
levy except for the rate of the tax and shall be subject to all definitions, exceptions, exemptions,
proceedings, requirements, rules, regulations, direct pay permit and drive-out certificate
procedures, provisions, statutes of...
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45-30-241.05
Section 45-30-241.05 Enforcement. It shall be the duty of the County Commission of Franklin
County to enforce this part upon its imposing the tax thereunder, and it shall have the right
itself, or its members or its agents, to examine the books, reports, and accounts of every
distributor, storer, or retail dealer of gasoline or motor fuel on which such tax has been
imposed and to make any and all rules and regulations necessary and proper for the collection
of such tax. Provided, however, upon resolution of the Franklin County Commission, the State
Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter
levied by the county under this part. All persons, firms, businesses, and corporations subject
to and owing such taxes shall be and hereby are directed to pay the same over to the department
and such payment shall be a full and complete discharge of all liability therefor to the county.
The department is authorized to promulgate reasonable rules and...
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45-32-244.06
Section 45-32-244.06 Enforcement. It shall be the duty of the county commission to enforce
this part upon its imposing the tax thereunder, and it shall have the right itself, or its
members or its agents, to examine the books, reports, and accounts of every distributor, storer,
or retail dealer of gasoline or motor fuel on which such tax has been imposed and to make
any and all rules and regulations necessary and proper for the collection of such tax. Provided,
however, upon resolution of the county commission, the State Department of Revenue is hereby
authorized and directed to collect all taxes now or hereafter levied by the county under this
part. All persons, firms, businesses, and corporations subject to and owing such taxes shall
be and hereby are directed to pay the same over to the department and such payment shall be
a full and complete discharge of all liability therefor to the county. The department is authorized
to promulgate reasonable rules and regulations to facilitate...
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45-39-243.05
Section 45-39-243.05 Enforcement. It shall be the duty of the County Commission of Lauderdale
County to enforce this part upon its imposing the tax thereunder, and it shall have the right
itself, or its members or its agents, to examine the books, reports, and accounts of every
distributor, storer, or retail dealer of gasoline or motor fuel on which the tax has been
imposed and to make any and all rules and regulations necessary and proper for the collection
of the tax. Provided, however, upon resolution of the Lauderdale County Commission, the State
Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter
levied by the county under this part. All persons, firms, businesses, and corporations subject
to and owing such taxes shall be and hereby are directed to pay the same over to the department
and the payment shall be a full and complete discharge of all liability therefor to the county.
The department is authorized to promulgate reasonable rules...
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