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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-241.03.htm - 680 bytes - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-243.03.htm - 682 bytes - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-92.43.htm - 683 bytes - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-244.03.htm - 680 bytes - Match Info - Similar pages
13A-8-170
Section 13A-8-170 Violation and penalties. (a) No person shall drive his or her motor vehicle off the premises of an establishment where gasoline is offered for retail sale after dispensing gasoline into the fuel tank of his or her motor vehicle if the person fails to remit payment or make an authorized charge for the gasoline that was dispensed. (b) A person who violates this section shall be guilty of a Class A misdemeanor. (c) The driver's license of a person convicted for a second or subsequent offense of violating this section shall be suspended as follows: (1) On a second conviction, the driver's license of the person shall be suspended for a period of six months. (2) On a third or subsequent conviction, the driver's license of the person shall be suspended for a period of one year. (d) The person shall submit the driver's license to the court upon conviction and the court shall forward the driver's license to the Alabama State Law Enforcement Agency. (Act 99-567, p. 1219, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-8-170.htm - 1K - Match Info - Similar pages
40-17-270
Section 40-17-270 Definitions. For the purpose of this article, the following words shall have the following meanings: (1) AGREEMENT. The International Fuel Tax Agreement. (2) BASE JURISDICTION. The member jurisdiction where qualified motor vehicles are based for vehicle registration purposes. (3) COMMISSIONER. The Commissioner of the Department of Revenue. (4) DEPARTMENT. The Department of Revenue. (5) IN-JURISDICTION DISTANCE. The total number of miles or kilometers operated by a registrant's/licensee's qualified motor vehicles within a jurisdiction including miles operated under an International Fuel Tax Agreement temporary permit. (6) JURISDICTION. Any of the states of the United States, the District of Columbia, or a state or province of a foreign country or a territory or possession of either the United States or a foreign country. (7) LICENSEE. A person who holds a valid International Fuel Tax Agreement license issued by the base jurisdiction, as evidenced by an identification...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-270.htm - 2K - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-243.03.htm - 697 bytes - Match Info - Similar pages
45-39-243.02
Section 45-39-243.02 Statement of sales and withdrawals. On or before the 20th day of each month after August 1, 1989, every person upon whom the excise tax is levied shall render to the County Commission of Lauderdale County on forms prescribed by the county commission a true and correct statement of all sales and withdrawals of gasoline and motor fuels made by him, her, or them during the next preceding month and a statement of all sales and withdrawal of gasoline and motor fuels made by him or her during the next preceding month of which he or she is liable for payment of the excise tax imposed pursuant to this part. He or she shall also furnish to the Lauderdale County Commission additional information as the Lauderdale County Commission may require upon blanks to be formulated and furnished by the Lauderdale County Commission. At the time of making the reports, he or she shall pay to the Lauderdale County Commission an amount of money equal to the excise tax levied under this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-243.02.htm - 1K - Match Info - Similar pages
40-17-174
Section 40-17-174 Wholesale oil license fee; import license fee; exemption. (a) Each person, firm, corporation, or agency selling diesel fuel, other than transmix, across the rack at a terminal within this state shall pay to the Department of Revenue for the use of the state, within two weeks from the beginning of the fiscal year, a wholesale oil license fee equal to three-fourths of one cent per gallon for each gallon of diesel fuel so sold during the preceding fiscal year, including all diesel fuel whether manufactured or imported into the state prior to the sale. Exempted from this fee shall be diesel fuel exported from this state for which proof of export is available in the form of a terminal issued shipping document. (b) Each importer of diesel fuel, other than transmix, into this state, other than by a bulk transfer, for delivery to a destination in this state shall pay to the Department of Revenue for the use of the state within two weeks from the beginning of the fiscal year,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-174.htm - 2K - Match Info - Similar pages
40-17-380
Section 40-17-380 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For the purposes of this article, the following words have the following meanings: (1) DEPARTMENT. The Alabama Department of Revenue. (2) DIESEL FUEL. Any liquid that is advertised, offered for sale, or sold for use as or used as a motor fuel in a diesel-powered engine. Diesel fuel includes #1 and #2 fuel oils, kerosene, special fuels, and blended fuels which contain diesel fuel, but does not include gasoline or aviation fuel. (3) DYED DIESEL FUEL. Diesel fuel that meets the dyeing and marking requirements of 26 U.S.C §4082. (4) GASOLINE. Any product commonly or commercially known as gasoline, or any substitute therefor, regardless of classification, that is advertised, offered for sale, or sold for use as or used as fuel in an internal combustion engine, including gasohol and blended fuel which contains gasoline. Gasoline...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-380.htm - 3K - Match Info - Similar pages
|