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40-9-35
Section 40-9-35 Alabama Association of Rescue Squads. (a) Motor fuels used by vehicles
of rescue squads who are members in good standing of the Alabama Association of Rescue Squads
in Alabama shall be exempt from all state and local motor fuel taxes. (b) Motor vehicles used
by rescue squads who are members in good standing of the Alabama Association of Rescue Squads
in Alabama shall be exempt from all tax and motor vehicle license fees. (Act 2009-660, p.
2028, §1.)...
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45-17-90.41
Section 45-17-90.41 Imposition of tax. The Colbert County Commission is hereby authorized
to impose excise taxes in an amount not to exceed two cents ($.02) per gallon on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within such counties and to require every distributor, retail dealer, or storer
of gasoline or motor fuel as herein defined to pay such excise taxes upon the selling, distributing,
or withdrawing from storage for any use, gasoline, and motor fuel as herein defined in such
counties; provided that excise taxes levied pursuant to the provisions of this subpart shall
not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided
further that if the excise tax imposed under this subpart upon the sale of such gasoline or
motor fuel shall have been paid by a distributor or by retail dealer or storer, such payment
shall be sufficient, the intention being that the taxes shall not be...
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45-2-244.044
Section 45-2-244.044 Additional levies authorized. (a) After January 1, 1995, the county
commission is authorized to levy two separate and distinct taxes each in the amount of one
cent ($.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 ($.03) per gallon on persons, corporations,
copartnerships, companies, agencies, and associations engaged in the business of selling,
distributing, storing, or withdrawing from storage, for any purpose whatever, gasoline and
motor fuel and substitutes therefor in the county. The tax shall parallel the...
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45-39-92.41
Section 45-39-92.41 Imposition of tax. The Lauderdale County Commission is hereby authorized
to impose excise taxes in an amount not to exceed two cents ($.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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45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when
used in this section shall have the meaning ascribed to them below, unless the context
clearly indicates a different meaning: (1) "Gasoline" means any type of gasoline,
naptha, or other liquid motor fuel, or any device or substitute therefor, commonly used in
internal combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor.
(3) "Kerosene" means the product known commercially as "kerosene oil."
(b) In addition to all other taxes and licenses, there is hereby levied upon every distributor,
refiner, retail dealer, or storer of gasoline, kerosene, or diesel fuel in Blount County,
Alabama, an excise tax of one cent ($.01) per gallon upon the selling, distributing, storing,
or withdrawing from storage in Blount County for any use, gasoline, kerosene, or diesel fuel
as defined by this section;...
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40-17-274
Section 40-17-274 Disbursement. (a) The proceeds of the tax herein levied accruing to
the State of Alabama, less the actual costs of collection, shall be paid by the department
to the State Treasurer for disbursement as follows: (1) That portion of the tax that is attributable
to the use of motor fuel subject to the gasoline tax shall be disbursed in the manner provided
by law for the disbursement of the proceeds of the gasoline tax. (2) That portion of the tax
that is attributable to the use of motor fuel subject to the diesel fuel tax shall be disbursed
in the manner provided by law for the disbursement of the proceeds of the diesel fuel tax.
(b) The cost of collection shall be the sum of money appropriated each year by law to the
department with which to pay salaries and the cost of operation of the department related
to the taxes collected pursuant to this article, which shall be deducted, as a first charge
from the taxes collected pursuant to this article. The expenditure of the...
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40-23-243
Section 40-23-243 Construction of article. Nothing in this article shall be construed
to authorize the Department of Revenue to impose fees on the local taxing jurisdictions or
their designees for the maintenance or operation of the ONE SPOT system. (Act 2012-279, p.
563, §4.)...
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45-24-242.08
Section 45-24-242.08 Delinquency of payment of tax. If any distributor, retail dealer,
or storer in gasoline or motor fuel fails to make monthly reports or fails to pay the tax
imposed under this part, the tax shall be deemed delinquent. A penalty in the amount of 10
percent of the tax liability shall be added to the amount due, along with interest calculated
according to the rate(s) established under Section 40-1-44. If the commission determines
that a good and sufficient cause exists for the delinquency, the penalty may be waived by
the commission. If any person is delinquent in the payment of the tax imposed pursuant to
this part, the commission shall issue execution for the collection of the tax, directed to
any sheriff of the state. The sheriff shall then proceed to collect the tax in the manner
now provided by law for the collection of delinquent taxes by the county revenue commissioner
and shall make a return of the execution to the commission. The tax imposed pursuant to this...
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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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40-12-305
Section 40-12-305 Implementation of FORT system. (a)(1) Notwithstanding the provisions
of subsection (a) of Section 32-6-65, no later than January 1, 2022, the department
shall develop, maintain, and make available a fleet online registration and tax system, known
as the FORT system, which shall allow a fleet operator to do all of the following: a. Remit
for each fleet vehicle the ad valorem taxes as required by Section 40-12-253, levied
under Chapter 8. b. Remit license taxes and registration fees levied under this chapter in
a manner as prescribed by the department by rule. c. Facilitate the issuance of a license
plate as required by Chapter 6 of Title 32 and this chapter, in conformance with Section
32-6-710 and rules adopted thereunder. (2) The FORT system shall be available for motor vehicle
registration periods beginning on and after January 1, 2022, provided the fleet operator complies
with this article and any rules adopted under this article. (b) No fleet operator shall be...
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