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45-2-244.032
Section 45-2-244.032 Statement of sales and withdrawals; other information required. On or
before the 20th day of each month after June 27, 1991, every person upon whom the excise tax
is levied shall render to the County Commission of Baldwin County on forms prescribed by such
county commission a true and correct statement of all sales and withdrawals of gasoline made
by him, her, or them during the next preceding month, liable for payment of the excise tax
imposed pursuant to the provisions of this subpart, and shall furnish to the Baldwin County
Commission such additional information as the Baldwin County Commission may require upon blanks
to be formulated and furnished by the Baldwin County Commission, and at the time of making
such report shall pay to the Baldwin County Commission an amount of money equal to the excise
tax levied under this subpart. The statement herein required to be made by the distributor,
storer, or retail dealer shall be sworn to before some officer authorized...
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45-2-244.030
Section 45-2-244.030 Definitions. For the purposes of this subpart, the following terms shall
have the respective meaning ascribed by this section: (1) COUNTY. Baldwin County which has
levied excise taxes pursuant to the provisions of this subpart. (2) GASOLINE. Gasoline, naphtha,
and other liquid motor fuels or any device or substitute therefor commonly used in internal
combustion engines; provided, that such term shall not be held to apply to those products
known commercially as "kerosene oil," "fuel oil," or "crude oil"
when used for lighting, heating, or industrial purposes. (3) MOTOR FUEL. Diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, kerosene, and jet fuel or any substitutes or devices
therefor when sold, distributed, stored, or withdrawn from storage in any county for use in
the operation of any motor vehicle upon the highways of this state. (4) PERSON. Persons, corporations,
copartnerships, companies, agencies, associations, incorporated or otherwise, singular...
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45-14-242.01
Section 45-14-242.01 Definitions. For the purposes of this part the following words shall have
the following meanings: (1) COUNTY. Clay County. (2) COUNTY COMMISSION. The Clay County Commission.
(3) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state
by wholesale domestic trade, but shall not apply to any transaction of the distributor in
interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any
device or substitute commonly used in internal combustion engines. The term shall not be held
to apply to aviation fuels or to those products known commercially as kerosene oil, fuel oil,
or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL. Diesel
fuel, tractor fuel, distillate, kerosene, jet fuel, or any substitute therefor. The term shall
not be held to apply to aviation fuels or to those products commercially known as kerosene
oil, fuel oil, or crude oil, when used for lighting, heating,...
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45-17-90.40
Section 45-17-90.40 Definitions. For the purposes of this subpart, the following terms shall
have the respective meaning ascribed by this section: (1) AUTHORIZED MUNICIPALITIES. The Cities
of Sheffield, Tuscumbia, Muscle Shoals, Cherokee, Littleville, Leighton, and Florence. (2)
COUNTY. Colbert County which is authorized to levy excise taxes pursuant to the provisions
of this subpart. (3) GASOLINE. Gasoline, naphtha and other liquid motor fuels or any device
or substitute therefor commonly used in internal combustion engines; provided, that such term
shall not be held to apply to those products known commercially as "kerosene oil,"
"fuel oil," or "crude oil" when used for lighting, heating, or industrial
purposes. (4) LOCAL PUBLIC CORPORATION. A public corporation incorporated in either Colbert
County or Lauderdale County pursuant to Chapter 99B of Title 11, Article 9, commencing with
Section 11-47-210, of Chapter 47 of Title 11, or any other public corporation organized under
the laws...
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45-39-92.40
Section 45-39-92.40 Definitions. For the purposes of this subpart, the following terms shall
have the respective meaning ascribed by this section: (1) AUTHORIZED MUNICIPALITIES. The Cities
of Sheffield, Tuscumbia, Muscle Shoals, Cherokee, Littleville, Leighton, Florence, Rogersville,
Killen, Anderson, Lexington, St. Florian, and Waterloo. (2) COUNTY. Lauderdale County which
is authorized to levy excise taxes pursuant to this subpart. (3) DISTRIBUTOR. Any person who
engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade,
but shall not apply to any transaction of such distributor in interstate commerce. (4) GASOLINE.
Gasoline, naphtha, and other liquid motor fuels or any device or substitute therefor commonly
used in internal combustion engines; provided, that such term shall not be held to apply to
those products known commercially as kerosene oil, fuel oil, or crude oil when used for lighting,
heating, or industrial purposes. (5) LOCAL PUBLIC...
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40-17-350
Section 40-17-350 Transportation of motor fuel; inspections. (a) Each person operating a refinery
or terminal in Alabama shall prepare and provide to the driver of every highway vehicle receiving
motor fuel at the facility a shipping document setting out on its face the destination state
as represented to the terminal operator by the shipper or the shipper's agent. Failure to
comply with this subsection may result in a department imposed penalty of not less than five
hundred dollars ($500) nor more than one thousand dollars ($1,000), to be multiplied by the
sum of the current violation plus prior violations of this subsection. (b) Every person transporting
motor fuel in Alabama in a highway vehicle other than in its supply tank shall carry on board
a shipping document issued by the facility where the motor fuel was obtained. The shipping
document shall set out on its face the state of destination of the motor fuel transported
in the highway vehicle. Violation of this subsection...
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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.)...
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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.)...
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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.)...
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45-17-90.45
Section 45-17-90.45 Failure to report. If any distributor, storer, or retail dealer of gasoline
or motor fuel in Colbert 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 Colbert 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 2002-293,
p. 613, §6.)...
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