45-2-244.031
Section 45-2-244.031 Levy of tax. Subject to the provisions of Section 45-2-244.043,
there is hereby imposed excise taxes in an amount not to exceed three cents ($.03) per gallon
on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever,
gasoline and motor fuel within such counties and to require every distributor, retail dealer,
or storer of gasoline or motor fuel as herein defined to pay such excise taxes upon the selling,
distributing, or withdrawing from storage for any use, gasoline and motor fuel as herein defined
in such counties; provided that excise taxes levied pursuant to the provisions of this subpart
shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided
further that if the excise tax imposed under this subpart upon the sale of such gasoline or
motor fuel shall have been paid by a distributor or by retail dealer or storer, such payment
shall be sufficient, the intention being that the taxes...
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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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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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45-25-242.05
Section 45-25-242.05 Violations. If any distributor, storer, or retail dealer of gasoline
in the county shall fail to make the reports or any of them as required in this subpart or
shall fail to comply with any regulation adopted for the collection of the tax by the governing
body of the 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 shall be guilty of a misdemeanor, and upon conviction thereof shall be fined
not less than fifty dollars ($50) nor more than three hundred dollars ($300) for each offense.
(Acts 1959, No. 418, p. 1107, §6.)...
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45-25-242.45
Section 45-25-242.45 Violations. If any distributor, storer, or retail dealer of gasoline
in the county shall fail to make the reports or any of them as required in this subpart or
shall fail to comply with any regulation adopted for the collection of the tax by the governing
body of the 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 shall be guilty of a misdemeanor, and upon conviction thereof shall be fined
not less than fifty dollars ($50) nor more than three hundred dollars ($300) for each offense.
(Acts 1975, No. 1026, p. 2056, §6.)...
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45-25-242.07
Section 45-25-242.07 Delinquency in payment of tax. If any distributor, storer, or retail
dealer in gasoline shall fail to make monthly reports or shall fail to pay the tax imposed
under authority of this subpart, the tax shall be deemed delinquent within the meaning of
this subpart and there shall be added to the amount of his or her tax a penalty of 25 percent,
provided if in the opinion of the governing body of the county a good and sufficient cause
or reason is shown for such delinquency, the penalty may be remitted. The governing body shall
be authorized and empowered to make returns for delinquent taxpayers upon such information
as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If
any person shall be delinquent in the payment of any tax imposed by this subpart, the governing
body of the county shall issue execution for the collection of the same, directed to any sheriff
of the State of Alabama, who shall proceed to collect the same in the...
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45-25-242.47
Section 45-25-242.47 Delinquency in payment of tax. If any distributor, storer or retail
dealer in gasoline shall fail to make monthly reports or shall fail to pay the tax imposed
under authority of this subpart, the tax shall be deemed delinquent within the meaning of
this subpart and there shall be added to the amount of his or her tax a penalty of 25 percent,
provided if in the opinion of the governing body of the county a good and sufficient cause
or reason is shown for such delinquency, the penalty may be remitted. The governing body shall
be authorized and empowered to make returns for delinquent taxpayers upon such information
as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If
any person shall be delinquent in the payment of any tax imposed by this subpart, the governing
body of the county shall issue execution for the collection of the same, directed to any sheriff
of the State of Alabama, who shall proceed to collect the same in the...
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45-25-244.46
Section 45-25-244.46 Enforcement. It shall be the duty of the governing body of the
county to enforce this subpart and it shall have the right itself, or its members or its agents,
to examine the books, reports, and accounts of every distributor, storer, or retail dealer
of gasoline on which such tax has been imposed and to make any and all rules and regulations
necessary and proper for the collection of such tax. (Acts 1975, No. 1026, p. 2056, §7.)...

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45-25-242.06
Section 45-25-242.06 Enforcement. It shall be the duty of the governing body of the
county to enforce this subpart upon its imposing the tax hereunder, and it shall have the
right itself, or its members or its agents, to examine the books, reports, and accounts of
every distributor, storer, or retail dealer of gasoline on which such tax has been imposed
and to make any and all rules and regulations necessary and proper for the collection of such
tax. (Acts 1959, No. 418, p. 1107, §7.)...
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45-36-243.01
Section 45-36-243.01 Excise tax authorized. The Jackson County Commission is hereby
authorized to impose excise taxes on persons selling, distributing, storing, or withdrawing
from storage for any purpose whatever, gasoline and motor fuel, as herein defined, within
Jackson County not to exceed three cents ($.03) per gallon and to require every distributor,
retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise taxes
upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor
fuel as herein defined in such county; provided that excise taxes levied pursuant to this
part shall not be levied upon the sale of gasoline or motor fuel, as herein defined, in interstate
commerce, and provided further that if the excise tax imposed under this part upon the sale
of such gasoline or motor fuel, as herein defined, shall have been paid by a distributor or
by retail dealer or storer, such payment shall be sufficient, the intention being...
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