45-48-243
Section 45-48-243 Levy and collection of taxes. (a) The State Department of Revenue is hereby
authorized and directed to collect all taxes now or hereafter levied by Marshall County upon
the business of selling, delivering, withdrawing from storage, or keeping in storage for sale
or delivery in such county gasoline, naptha, and other liquid motor fuels or any substitute
therefor, commonly used in internal combustion engines. (b) 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 State Department of Revenue and such payment shall be a full and complete
discharge of all liability therefor to Marshall County. (c) This section shall apply to taxes
that have become owing both before and after October 1, 1981. (d) The State Department of
Revenue is authorized to promulgate reason- able rules and regulations to facilitate the orderly
and efficient collection of these taxes. (e) The State Department of...
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45-24-242.11
Section 45-24-242.11 Report of shipments. An agent of any railroad company, bus or truck operator,
or other transportation company or agency operating in the county shall report to the commission
on the fifteenth day of January, April, July, and October of each year all shipments of gasoline
or motor fuel handled and delivered to any person in the county during the preceding three
months. The report shall give the names and address of the consignor or consignee shipping
and receiving the gasoline or motor fuel, and the number of gallons or pounds contained in
each and every shipment. (Act 94-712, p. 1382, §12.)...
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45-30-241.09
Section 45-30-241.09 Report of shipments. Each agent or any railroad company, bus or truck
operator, or other transportation company or agency operating in Franklin County shall report
to the County Commission of Franklin County on the first day of January, April, July, and
October of each year all shipments of gasoline or motor fuel as defined in this part or substitutes
therefor handled by him or her or through the station or office at which he or she is the
agent, and delivered to any person in Franklin County during the preceding three months, giving
the names and address of the consignor or consignee shipping and receiving the gasoline or
motor fuel or substitute therefor and the number of gallons or pounds contained in each and
every shipment. (Act 90-463, p. 655, §10.)...
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45-32-244.10
Section 45-32-244.10 Quarterly reports of gasoline shipments. After April 6, 1989, each agent
or any railroad company, bus or truck operator, or other transportation company or agency
operating in the county shall report to the county commission on the first day of January,
April, July, and October of each year all shipments of gasoline or motor fuel as defined in
this part, or substitutes therefor, handled by him or her or through the station or office
at which he or she is the agent, and delivered to any person in the county during the preceding
three months, giving the name and address of the consignor or consignee shipping and receiving
the gasoline or motor fuel or substitute therefor and the number of gallons or pounds contained
in each and every shipment. (Act 89-195, p. 242, §11.)...
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45-36-243.10
Section 45-36-243.10 Quarterly reports. Each agent or any railroad company, bus or truck operator,
or other transportation company or agency operating in such county shall report to the county
commission of the county on the first day of January, April, July, and October of each year
all shipments of gasoline or motor fuel as defined in this part or substitutes therefor handled
by him, or her, or through the station or office at which he or she is the agent, and delivered
to any person in such county during the preceding three months, giving the names and address
of the consignor or consignee shipping and receiving the gasoline or motor fuel or substitute
therefor and the number of gallons or pounds contained in each and every shipment. (Act 88-291,
p. 444, §11.)...
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45-39-243.09
Section 45-39-243.09 Report of shipments. Each agent or any railroad company, bus or truck
operator, or other transportation company or agency operating in Lauderdale County shall report
to the County Commission of Lauderdale County on the first day of January, April, July, and
October of each year all shipments of gasoline or motor fuel as defined in this part or substitutes
therefor handled by him or her or through the station or office at which he or she is the
agent, and delivered to any person in Lauderdale County during the preceding three months,
giving the names and address of the consignor or consignee shipping and receiving the gasoline
or motor fuel or substitute therefor and the number of gallons or pounds contained in each
and every shipment. (Act 89-700, p. 1391, §10.)...
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45-43-244.10
Section 45-43-244.10 Quarterly reports of shipments. Each agent or any railroad company, bus,
or truck operator or other transportation company or agency operating in Lowndes County shall
report to the County Commission of Lowndes County on the first day of January, April, July,
and October of each year all shipments of gasoline or motor fuel as defined in this part or
substitutes therefor handled by him or her or through the station or office at which her or
she is the agent, and delivered to any person in Lowndes County during the preceding three
months, giving the names and address of the consignor or consignee shipping and receiving
the gasoline or motor fuel or substitute therefor and the number of gallons or pounds contained
in each and every shipment. (Act 87-620, p. 1097, § 11.)...
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45-44-242.06
Section 45-44-242.06 Violations. If any distributor, retail dealer, or storer of gasoline or
motor fuel fails to make the reports, fails to comply with any regulation adopted for the
collection of the tax by the county commission within the time required for making the reports,
or fails to pay the tax imposed within the time established for the payment, the distributor,
retail dealer, or storer shall be guilty of a Class C misdemeanor, and, upon conviction thereof,
shall be punished as provided by law. (Act 2015-414, p. 1250, § 7; Act 2015-449, p. 1451,
§ 7.)...
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45-44-242.11
Section 45-44-242.11 Quarterly reports. An agent of any railroad company, bus or truck operator,
or other transportation company or agency operating in the county shall report to the county
commission on the fifteenth day of January, April, July, and October of each year all shipments
of gasoline or motor fuel handled and delivered to any person in the county during the preceding
three months. The report shall give the names and addresses of the consignor or consignee
shipping and receiving the gasoline or motor fuel and the number of gallons or pounds contained
in each and every shipment. (Act 2015-414, p. 1250, § 12; Act 2015-449, p. 1451, § 12.)...

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45-47-244
Section 45-47-244 Authorization to levy tax; collection; disposition of (a) The Marion County
Commission is hereby authorized to levy and impose in the county, in addition to all other
taxes of every kind now imposed by law and to 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 Marion County Judge of Probate 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, semitrailers, or house trailers an
amount equal to one and one-half percent of the purchase price. (b) The Marion County Commission
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, an excise or use tax on the storage,
use, or other consumption in the county of any...
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