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45-2-244.035
Section 45-2-244.035 Failure to report. If any distributor, storer, or retail dealer of gasoline
or motor fuel in Baldwin County shall fail to make the reports or any of them as required
in any provision of this subpart or shall fail to comply with any regulation adopted for the
collection of the tax by the Baldwin County Commission, within the time required for making
such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof,
the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon
conviction thereof shall be punished for each offense as otherwise provided by law. (Act 91-159,
p. 207, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.035.htm - 983 bytes - Match Info - Similar pages
45-30-244
Section 45-30-244 Levy of tax; collection and disposition. (a) The Franklin County Commission
shall levy and impose in the county, in addition to all other taxes of every kind now imposed
by law and collect as herein provided, a privilege or license tax on the sale of any automotive
vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed
with the licensing officer of the county and purchased other than at wholesale in the county
from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semi trailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) There is hereby levied and imposed in Franklin County,
in addition to all other taxes of every kind now imposed by law, and the county commission
shall collect as herein provided, an excise or use tax on the storage, use, or other consumption
in the county of any automotive vehicle, truck trailer,...
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45-32-244.05
Section 45-32-244.05 Violations. If any distributor, storer, or retail dealer of gasoline or
motor fuel in the county shall fail to make the reports or any of them as required in this
part or shall fail to comply with any regulation adopted for the collection of the tax by
the county commission, within the time required for making such reports, or shall fail to
pay the tax imposed within the time fixed for the payment thereof, the distributor, storer,
or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof shall
be punished for each offense as otherwise provided by law. (Act 89-195, p. 242, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-244.05.htm - 944 bytes - Match Info - Similar pages
45-39-92.45
Section 45-39-92.45 Failure to report. If any distributor, storer, or retail dealer of gasoline
or motor fuel in Lauderdale County shall fail to make the reports or any of them as required
in this subpart or shall fail to comply with any regulation adopted for the collection of
the tax by the Lauderdale County Commission, within the time required for making such reports,
or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor,
storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof
shall be punished for each offense as otherwise provided by law. (Act 2002-292, p. 604, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-92.45.htm - 972 bytes - Match Info - Similar pages
45-43-244.05
Section 45-43-244.05 Violations. If any distributor, storer, or retail dealer of gasoline or
motor fuel in Lowndes County shall fail to make the reports or any of them as required in
this part or shall fail to comply with any regulation adopted for the collection of the tax
by the Lowndes County Commission, within the time required for making such reports, or shall
fail to pay the tax imposed within the time fixed for the payment thereof, the distributor,
storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof
shall be punished for each offense as otherwise provided by law. (Act 87-620, p. 1097, §
6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-244.05.htm - 959 bytes - 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.)...
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45-25-242.09
Section 45-25-242.09 Penalties. Any distributor, storer, or dealer who shall violate 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 the county by the Attorney
General of the State of Alabama, or by such counsel as the governing body of the county shall
direct, from distributing, selling, storing, or withdrawing from storage any gasoline the
sale or withdrawal of which is taxable until such persons shall have compiled with this subpart.
(Acts 1959, No. 418, p. 1107, §10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-242.09.htm - 905 bytes - Match Info - Similar pages
45-25-242.49
Section 45-25-242.49 Penalties. Any distributor, storer, or dealer who shall violate 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 the county by the Attorney
General of the State of Alabama, or by such counsel as the governing body of the county shall
direct, from distributing, selling, storing, or withdrawing from storage any gasoline the
sale or withdrawal of which is taxable until such persons shall have complied with this subpart.
(Acts 1975, No. 1026, p. 2056, §10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-242.49.htm - 907 bytes - Match Info - Similar pages
45-36-243.05
Section 45-36-243.05 Violations. If any distributor, storer, or retail dealer of gasoline or
motor fuel, as herein defined, in such county shall fail to make the reports of any of them
as required in this part or shall fail to comply with any regulation adopted for the collection
of the tax by the county commission of such county, within the time required for making such
reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof,
the distributor, storer, or retail dealer upon conviction thereof shall pay a civil fine of
not more than five hundred dollars ($500) for each offense. (Act 88-291, p. 444, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-243.05.htm - 955 bytes - Match Info - Similar pages
45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied
in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in addition to all other taxes now imposed by law special county privilege
license and excise taxes paralleling state sales and use taxes. In that part of Lee County
lying outside the corporate limits but within the police jurisdiction of the City of Phenix
City, such tax shall be levied in the manner and at one-half the rate of such tax in that
part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area
the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every
person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including...
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