40-17-168
Section 40-17-168 Legislative findings. The Legislature declares that the intent of this article
is to establish an efficient, standardized motor fuel tax collection and enforcement system
for the collection of the excise tax on compressed natural gas and liquefied natural gas.
(Act 2017-229, §2.)...
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40-17-180
Section 40-17-180 Effect of acceptance of money on recovery of balance. The acceptance of any
money paid for the excise tax provided for in this article shall in no way preclude the collection
of the money actually due; provided, that the money actually paid shall constitute a credit
against the money actually due. In the event of the payment of an amount in excess of the
amount due, the department may credit such excess against the tax due for any subsequent monthly
period, or such excess may be refunded pursuant to the refund procedures in Chapter 2A of
this title, provided, that no credit shall be allowed unless made within the time provided
for refunds under Chapter 2A of this title. (Acts 1935, No. 194, p. 256; Code 1940, T. 51,
§640; Acts 1943, No. 472, p. 437; Acts 1951, No. 941, p. 1608, §1; Acts 1992, No. 92-186,
p. 349, §51.)...
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41-17A-2
Section 41-17A-2 Definitions. As used in this chapter the following terms shall have the following
meanings: (1) FUEL ECONOMY. The applicable model year combined highway/city fuel economy with
respect to a vehicle as determined on a gasoline gallon equivalent basis as determined by
the Administrator of the U.S. Environmental Protection Agency with respect to the vehicle.
If such data is not available from the administrator, the fuel economy shall be the total
in-use fuel consumed divided by the total miles driven for the most recent fiscal year. (2)
HEAVY DUTY VEHICLE. Any motor vehicle, licensed for use on roadways, having a manufacturer's
gross vehicle weight rating greater than 14,000 pounds. (3) LIGHT DUTY VEHICLE. Any motor
vehicle designed primarily for the transportation of persons and with a manufacturer's gross
vehicle weight rating of 8,500 pounds or less. (4) MEDIUM DUTY VEHICLE. Any vehicle having
a manufacturer's gross vehicle weight rating of 14,000 pounds or less and...
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41-17A-4
Section 41-17A-4 Average fleet fuel economy improvement. (a) Except as otherwise provided under
this section, the average fleet fuel economy for light-duty vehicles shall be increased by
four percent per fiscal year, rounded to the nearest 1/10 mile per gallon, beginning November
21, 2009. (b) Except as otherwise provided under this section, the average fleet fuel economy
for medium-duty vehicles shall be increased by three percent per fiscal year, rounded to the
nearest 1/10 mile per gallon, beginning November 21, 2009. (c) Except as otherwise provided
under this section, the average fleet fuel economy for heavy-duty vehicles shall be increased
by two percent per fiscal year, rounded to the nearest 1/10 mile per gallon, beginning November
21, 2009. (d) Notwithstanding the requirements of subsections (a), (b), and (c), the Green
Fleets Review Committee may prescribe a lower average fuel economy percentage improvement
for a specific fiscal year if the committee determines that the...
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45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section shall
only apply to Choctaw County. (b) As used in this section, state sales and use tax means the
tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
county commission may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross
sales or gross receipts. Notwithstanding the foregoing, the additional privilege license tax
imposed pursuant to this section shall not apply to any person, firm, or corporation engaged
in the business of selling machines at retail used in mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, and any parts of the machines or any automobile,
vehicle, truck, truck trailer, semi-trailer, house trailer,...
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45-17-90.47
Section 45-17-90.47 Penalty for delinquency. 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 subpart, the tax shall be deemed delinquent within the meaning of
this subpart 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 Colbert County a good and sufficient cause or
reason is shown for such delinquency, the penalty may be rescinded. The Colbert 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 subpart. If
any person shall be delinquent in the payment of any tax imposed pursuant to the provisions
of this subpart, the County Commission of Colbert County shall issue execution for the collection
of the same, directed to the Colbert County Sheriff, who...
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45-27-245.33
Section 45-27-245.33 Disposition of funds. The proceeds of the revenue accruing from the additional
privilege and license tax, consumers' use tax, and sellers' use tax levied by Section 45-27-245.31
shall be distributed and used as follows: (1) Thirty percent of the net proceeds collected
shall be distributed to the duly recognized volunteer fire departments or rescue squads, or
both, in the unincorporated areas of the county. Only volunteer fire departments properly
certified by the Alabama Forestry Commission and members of the Escambia County Volunteer
Fire Departments Association shall be eligible to receive the proceeds and use them as follows:
a. Each eligible department shall receive an equal portion of the proceeds. Each department
in the Escambia County Volunteer Fire Departments Association shall send one voting delegate
to a meeting of the association to be held no later than 30 days after May 1, 2004, to vote
on whether the member departments shall provide financial support...
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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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45-39-243.06
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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