45-25-242.03
Section 45-25-242.03 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
made in DeKalb County taxed under this subpart. (Acts 1959, No. 418, p. 1107, §4.)...
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45-25-242.43
Section 45-25-242.43 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 of withdrawals of gasoline
made in DeKalb County taxed under this subpart. (Acts 1975, No. 1026, p. 2056, §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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45-36-243.03
Section 45-36-243.03 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 of withdrawals of
gasoline and motor fuel, as herein defined, made in such county taxed under this part. (Act
88-291, p. 444, §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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45-24-242.01
Section 45-24-242.01 Definitions. For purposes of this part, the following terms shall have
the following meanings: (1) COUNTY. Dallas County. (2) COUNTY COMMISSION. The County Commission
of Dallas County. (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 by
the distributor in interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid
motor fuels or any device or substitute therefor which is commonly used in internal combustion
engines. The term shall not include those products known commercially as kerosene oil, fuel
oil, or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL.
Diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any
substitutes or devices therefore when sold, distributed, stored, or withdrawn from storage
in the county for use in the operation of any motor vehicle upon the highways...
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45-25-242.40
Section 45-25-242.40 Definitions. The term "gasoline" as used in this subpart shall
include gasoline, naptha and other liquid motor fuels or any devices or substitutes therefor
commonly used in internal combustion engines, provided that nothing contained in this subpart
shall apply to those products commonly known as kerosene oil, fuel oil, and crude oil used
for lighting or heating purposes. The term "person" means and includes every person,
corporation, copartnership, company, agency, or association, singular or plural. The term
"distributor" shall include any person who shall engage in the selling of gasoline
as herein defined in DeKalb County, by wholesale, in domestic trade, but shall not apply to
any transaction by such distributor in interstate commerce. The term "retail dealer"
shall include any person herein defined as the distributor who is also engaged in the sale
of gasoline as herein defined at any place in DeKalb County in broken quantities. The term
"storer" as used...
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45-25-242
Section 45-25-242 Definitions. The term "gasoline" as used in this subpart shall
include gasoline, naptha and other liquid motor fuels or any devices or substitutes therefor
commonly used in internal combustion engines, provided that nothing contained in this subpart
shall apply to those products commonly known as kerosene oil, fuel oil, and crude oil used
for lighting or heating purposes. The term "person" means and includes every person,
corporation, copartnership, company, agen¬cy, or association, singular or plural. The term
"distributor" shall include any person who shall engage in the selling of gasoline
as herein defined in DeKalb County, by wholesale, in domestic trade, but shall not apply to
any transaction by such distributor in interstate commerce. The term "retail dealer"
shall include any person herein defined as the distributor who is also engaged in the sale
of gasoline as herein defined at any place in DeKalb County in broken quantities. The term
"storer" as used...
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