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45-14-242.02
Section 45-14-242.02 Levy and payment of tax. (a) The county commission may levy, in addition
to all other taxes imposed by law, an excise tax on persons selling, distributing, storing,
or withdrawing from storage for any purpose whatever, gasoline or motor fuel within the county
at a rate not to exceed two cents ($.02) per gallon, and require every distributor, retail
dealer, or storer of gasoline or motor fuel to pay the excise tax upon the selling, distributing,
or withdrawing from storage for any use, gasoline or motor fuel in the county. The excise
tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel
in interstate commerce. If the excise tax levied pursuant to this part upon the sale of gasoline
or motor fuel has been paid by a distributor or by a retail dealer or storer, the payment
shall be sufficient, so that the tax shall not be paid but once. The excise tax levied pursuant
to this part shall apply to persons, firms, corporations,...
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45-30-241.01
Section 45-30-241.01 Levy and payment of tax. The Franklin County Commission is hereby authorized
to levy, in addition to all other taxes imposed by law, an excise tax on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within Franklin County at a rate not to exceed three cents ($.03) per gallon and
to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein
defined to pay such excise tax upon the selling, distributing, or withdrawing from storage
for any use, gasoline and motor fuel as herein defined in such county; provided that the excise
tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel
in interstate commerce, and provided further that if the excise tax levied pursuant to this
part 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...
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45-43-244.01
Section 45-43-244.01 Levy of tax. The Lowndes County Commission is hereby authorized to levy,
in addition to all other taxes imposed by law, an excise tax on persons selling, distributing,
storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within
Lowndes County at the rate of two cents ($.02) per gallon and to require every distributor,
retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise tax
upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor
fuel as herein defined in such county; provided that the excise tax levied pursuant to this
part shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and
provided further that if the excise tax levied pursuant to this part 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 tax shall...
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45-25-242.02
Section 45-25-242.02 Statement of sales and withdrawals. On or before the 20th day of each
month after November 13, 1959, every person upon whom the excise tax is levied shall render
to the governing body of such county on forms prescribed by such governing body a true and
correct statement of all sales and withdrawals of gasoline made by him or her or them during
the next preceding month, liable for payment of the excise tax imposed by this subpart, and
shall furnish to the governing body such additional information as such governing body may
require upon blanks to be formulated and furnished by the governing body, and at the time
of making such report shall pay to the governing body an amount of money equal to the excise
tax levied by this Subpart. The statement herein required to be made by the distributor, storer,
or retail dealer shall be sworn to before some officer authorized to administer oaths, and
any false statement sworn to shall constitute perjury and upon conviction...
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45-25-242.42
Section 45-25-242.42 Statement of sales and withdrawals. On or before the 20th day of each
month after October 10, 1975, every person upon whom the excise tax is levied shall render
to the governing body of such county on forms prescribed by such governing body a true and
correct statement of all sales and withdrawals of gasoline made by him or her or them during
the next preceding month, liable for payment of the excise tax imposed by this subpart and
shall furnish to the governing body such additional information as such governing body may
require upon blanks to be formulated and furnished by the governing body, and at the time
of making such report shall pay to the governing body an amount of money equal to the excise
tax levied by this subpart. The statement herein required to be made by the distributor, storer,
or retail dealer shall be sworn to before some officer authorized to administer oaths, and
any false statement sworn to shall constitute perjury and upon conviction...
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45-39-243.01
Section 45-39-243.01 Levy and payment of tax. The Lauderdale County Commission is hereby authorized
to levy, in addition to all other taxes imposed by law, an excise tax on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within Lauderdale County at a rate not to exceed the tax rate levied on the persons
selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline
and motor fuel within the City of Florence, Alabama, and to require every distributor, retail
dealer, or storer of gasoline or motor fuel as herein defined to pay such excise tax upon
the selling, distributing, or withdrawing from storage for any use, gasoline and motor fuel
as herein defined in such county; provided that the excise tax levied pursuant to this part
shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided
further that if the excise tax levied pursuant to this part upon...
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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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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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45-44-242.01
Section 45-44-242.01 Definitions. For the purposes of this part, the following terms shall
have the following meanings: (1) COUNTY COMMISSION. The County Commission of Macon County.
(2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state
and not in interstate commerce by wholesale domestic trade. (3) 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.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in the county for use in the operation of any motor vehicle on the highways of
this state. (5) PERSON. Persons, corporations, partnerships, companies,...
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