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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45-44-242.08
Section 45-44-242.08 Delinquency in 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 25 percent of the
tax liability shall be added to the amount due. If the county commission determines that a
good and sufficient cause exists for the delinquency, the penalty may be waived by the county
commission. If any person is delinquent in the payment of the tax imposed pursuant to this
part, the county 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 tax collector and
shall make a return of the execution to the county commission. The tax imposed pursuant to
this part and any penalties provided herein shall be held as a debt payable...
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40-17-328
Section 40-17-328 Fuels on which tax is levied; who is liable for tax. (a) The tax levied pursuant
to Section 40-17-325 is levied on all of the following: (1) Dyed diesel fuel that is used
to operate a highway vehicle other than dyed diesel fuel used in city and county vehicles.
(2) Motor fuel that is used to operate a highway vehicle after an application for a refund
of tax paid on the motor fuel is made or allowed on the basis that the motor fuel was used
for an off-highway purpose. (3) Aviation gasoline on which a tax was imposed under subdivision
(3) of subsection (a) of Section 40-17-325 that is used other than for fuel in an aircraft
is subject to the tax rate imposed under subdivision (1) of subsection (a) of Section 40-17-325.
(4) Aviation jet fuel on which a tax was imposed under subdivision (3) of subsection (a) of
Section 40-17-325 that is used other than for fuel in an aircraft is subject to the tax rate
imposed under subdivision (2) of subsection (a) of Section 40-17-325....
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40-17-358
Section 40-17-358 Taxes to be borne by consumer and paid once. All municipalities and all counties
currently levying an excise or privilege license tax upon the sale, use, or consumption, distribution,
storage, or withdrawal from storage of gasoline or motor fuel may require that where the tax
has been paid to the municipality or county by a distributor, refiner, or by any retail dealer,
storer, or user, such payment shall be sufficient, the intent being that the tax shall be
borne by the consumer and paid to the municipality or county but once. (Act 2011-565, p. 1084,
§39.)...
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45-17-90.43
Section 45-17-90.43 Recordkeeping. All distributors, storers, and retail dealers shall keep
for not less than three years within the State of Alabama at some certain place or office
such books, documents, or papers as will clearly show the amount of sale or withdrawals of
gasoline and motor fuel made in Colbert County taxed under this subpart. (Act 2002-293, p.
613, §4.)...
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45-30-241.03
Section 45-30-241.03 Recordkeeping. All distributors, storers, and retail dealers shall keep
for not less than two years within the State of Alabama at some certain place or office such
books, documents, or papers as shall clearly show the amount of sale or withdrawals of gasoline
and motor fuel made in Franklin County taxed under this part. (Act 90-463, p. 655, §4.)...

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45-39-243.03
Section 45-39-243.03 Recordkeeping. All distributors, storers, and retail dealers shall keep
for not less than two years within the State of Alabama at some certain place or office such
books, documents, or papers as will clearly show the amount of sale or withdrawals of gasoline
and motor fuel made in Lauderdale County taxed under this part. (Act 89-700, p. 1391, §4.)...

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45-39-92.43
Section 45-39-92.43 Recordkeeping. All distributors, storers, and retail dealers shall keep
for not less than three years within the State of Alabama at some certain place or office
such books, documents, or papers as will clearly show the amount of sale or withdrawals gasoline
and motor fuel made in Lauderdale County taxed under this subpart. (Act 2002-292, p. 604,
§4.)...
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45-43-244.03
Section 45-43-244.03 Recordkeeping. All distributors, storers, and retail dealers shall keep
for not less than two years within the State of Alabama at some certain place or office such
books, documents, or papers as will clearly show the amount of sale of withdrawals of gasoline
and motor fuel made in Lowndes County taxed under this part. (Act 87-620, p. 1097, § 4.)...

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11-51-209
Section 11-51-209 Gross receipts tax. The governing body of a county or municipality that levied
or administered a gross receipts tax in the nature of a sales tax, as defined in Section 40-2A-3(8),
on February 25, 1997, may continue to do so after July 1, 1998. However, no other governing
body of a county or municipality may levy or administer a gross receipts tax in the nature
of a sales tax. This section shall not apply to county or municipal gasoline or motor fuel
taxes, privilege or business license taxes levied on a business for the privilege of doing
business within the county or municipality, occupational license taxes, tobacco taxes, or
other similar taxes levied by a county or municipality pursuant to Section 11-51-90 or local
laws, except privilege or license taxes levied in the nature of a sales tax. (Act 98-192,
p. 310, §6.)...
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