40-17-381
Section 40-17-381 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Notwithstanding any
law or ordinance regarding standardization of local levies, no later than October 31, 2019,
the Department of Revenue shall develop and make available a system which allows any taxpayer
required to timely file and remit a county motor fuel tax calculated on a per gallon basis
or municipal motor fuel license tax calculated on a per gallon basis the capability to file
and remit motor fuel tax returns and payments through an electronic single point of filing
program. The system shall be available for use by any taxpayer for tax periods after September
30, 2019, provided the taxpayer complies with this article and any rules adopted by the department
for the administration of the system. The system shall allow for motor fuel tax return filing
and tax remittance only and may not provide for the...
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40-17-382
Section 40-17-382 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) All local taxing jurisdictions
in the state shall authorize use of the system for any taxpayer required to file a return
for a local motor fuel tax calculated on a per gallon basis and remit the tax payments. The
return shall include, but not be limited to, the name of the store, the physical address of
the store, the sales tax number of each store, the number of gallons of excise taxable motor
fuel sold by the distributor to the store, the local excise tax paid, and any other information
required by the department. Any taxpayer using the system for filing an electronic tax return
for a local taxing jurisdiction shall be required to simultaneously remit payment through
the system or through another method of payment accepted by the local taxing jurisdiction
or its designee for which payment is being made. (b) Not later...
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8-17-91
Section 8-17-91 Disposition of funds; overpayments. (a) The proceeds from the permit fees,
inspection fees, and penalties, if any, collected by the Commissioner of Agriculture and Industries
and the Revenue Commissioner pursuant to Section 8-17-87 together with one-third of the proceeds
of the six cent ($.06) additional motor fuel excise tax levied on gasoline under subdivision
(1) of subsection (a) of Section 40-17-325, shall be paid into the State Treasury and distributed
by the State Treasurer as follows: (1) An amount equal to five percent or no less than $175,000,
whichever is greater, of the combined proceeds received each month shall accrue to the credit
of, and be deposited in, the Agricultural Fund; and (2) The balance of the proceeds shall
be distributed as follows: a. 13.87 percent of the balance of the proceeds shall be distributed
equally among each of the 67 counties of the state monthly. The county shall deposit the proceeds
into the county's special RRR Fund as provided...
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9-17-31
Section 9-17-31 Tax for expenses of administration and enforcement of article - Disposition
and expenditure. All funds collected pursuant to the tax levied on the producer of crude petroleum
oil or natural gas produced for sale, transport, storage, profit or for use, from any well
or wells in the State of Alabama, as is provided in Section 9-17-25 and Section 9-17-35, shall
be deposited in the State Treasury to the credit of the General Fund and shall be expended
only in the manner provided by appropriation by the Legislature. (Acts 1961, Ex. Sess., No.
95, p. 2008, §1; Act 2009-147, p. 284, §1.)...
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40-12-390
Section 40-12-390 Definitions. The following words and phrases, when used in this article,
shall have the following meanings: (1) COMMISSIONER. The state Commissioner of Revenue. (2)
DEPARTMENT. The Department of Revenue. (3) DISTRIBUTOR. Any person engaged in the business
of selling or distributing new motor vehicles to new motor vehicle dealers. (4) FACILITATOR.
Any person or his or her designee who facilitates an off-site sale licensed under Section
40-12-395. The term may include the owner of the property where the off-site sale is being
conducted. (5) MANUFACTURER. Any person engaged in the business of manufacturing or assembling
new and unused motor vehicles. (6) MASTER DEALER LICENSE. The license issued by the department
pursuant to this article. (7) MOTOR VEHICLE. Any motor vehicle as defined in Section 40-12-240,
but the term shall not include any trailer not required to have a certificate of title. (8)
MOTOR VEHICLE REBUILDER. Any person engaged in the business of making or...
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40-17-383
Section 40-17-383 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a)(1) To ensure that local
taxing jurisdictions have meaningful input into the development and operation of the system,
a Local Motor Fuel Tax Advisory Committee is established to review the design and operation
of the system and to make recommendations regarding system requirements and functionality
to the Commissioner of Revenue. (2) The committee shall consist of the following persons:
a. Three representatives of county government, appointed by the Association of County Commissions
of Alabama. b. Three representatives of municipal government, appointed by the Alabama League
of Municipalities. c. Three representatives of the retail community, appointed by the Petroleum
and Convenience Marketers of Alabama. d. The Commissioner of Revenue or his or her designee.
e. One representative of a county and one representative of a...
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45-14-242.07
Section 45-14-242.07 Violations. Any distributor, storer, or dealer who violates this part,
or fails to comply with any rule or regulation promulgated, may be restrained, and proper
prosecution instituted in the name of the county by the county attorney or the Attorney General
of the State of Alabama, or by such counsel as the county commission appoints, from distributing,
selling, storing, or withdrawing from storage any gasoline or motor fuel the sale or withdrawal
of which is taxable until there is compliance with this part. (Act 2001-569, p. 1144, §8.)...

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45-17-90.49
Section 45-17-90.49 Violations. Any distributor, storer, or dealer who shall violate any provisions
of this subpart or shall fail to comply with any reasonable rule or regulation promulgated
hereunder, may be restrained, and proper prosecution instituted in the name of Colbert County
by the Attorney General of the State of Alabama, or by such counsel as the County Commission
of Colbert County shall direct, from distributing, selling, storing, or withdrawing from storage
any gasoline or motor fuel the sale or withdrawal of which is taxable until such persons shall
have complied with the provisions of this subpart. (Act 2002-293, p. 613, §10.)...
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45-2-244.039
Section 45-2-244.039 Violations. Any distributor, storer, or dealer who shall violate any provisions
of this subpart or shall fail to comply with any reasonable rule or regulation promulgated
hereunder, may be restrained, and proper prosecution instituted in the name of Baldwin County
by the Attorney General of the State of Alabama, or by such counsel as the County Commission
of Baldwin County shall direct, from distributing, selling, storing, or withdrawing from storage
any gasoline or motor fuel the sale or withdrawal of which is taxable until such persons shall
have complied with the provisions of this subpart. (Act 91-159, p. 207, §10.)...
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45-30-241.04
Section 45-30-241.04 Reports to the commission. Within 30 days after the effective date of
the levy of the tax authorized by this part, every distributor, storer, or retail dealer engaged
in the sale or withdrawal of gasoline or motor fuel in Franklin County shall make a report
on blanks furnished under Section 45-30-241.02 to the Franklin County Commission, showing
the place and post office address at which he or she is engaged in the business of distributor
or storer or retail dealer in gasoline or motor fuel within Franklin County, which information
shall be entered by the Franklin County Commission on a book kept for that purpose. Should
such distributor, storer, or retail dealer move his or her place of business from one business
address to another such distributor, storer, or retail dealer shall within 30 days thereafter
notify the Franklin County Commission of such removal giving the former place and post office
address and also the place and post office address to which his or...
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