45-22-243.05
Section 45-22-243.05 Special provisions respecting payment of use tax; receipts and
returns by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein levied) shall at the time of making such sale, or
if the storage, use, or other consumption of such tangible personal property in the county
is not then subject to the taxes herein levied, at the time such storage, use, or other consumption
becomes subject to the taxes herein levied, collect the tax from the purchaser, and shall
give to the purchaser a receipt therefor in the manner and form prescribed by the State Department
of Revenue. On the twentieth day of the month next succeeding following the close of each
quarterly period, each registered seller shall file with the State Department of Revenue a
return for the then preceding quarterly period in such form as may be...
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45-24-242.10
Section 45-24-242.10 Violations. Any distributor, storer, or dealer who violates this
part or who fails to comply with any rule or regulation promulgated hereunder, may be restrained,
and prosecution instituted by the Attorney General, or by counsel as the commission directs,
from distributing, selling, storing, or withdrawing from storage any gasoline or motor fuel,
the sale or withdrawal of which is taxable until those persons have complied with this part.
(Act 94-712, p. 1382, §11.)...
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45-41-244.55
Section 45-41-244.55 Quarterly returns. Every registered seller making sales of tangible
personal property for storage, use, or other consumption in the county (which storage, use,
or other consumption is not exempted from the use taxes herein authorized to be levied) shall
at the time of making such sale, or if the storage, use, or other consumption of such tangible
personal property in the county is not then subject to the taxes herein authorized to be levied,
at the time such storage, use, or other consumption becomes subject to the taxes herein authorized
to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt
therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth
day of the month next succeeding each quarterly period, each registered seller shall file
with the State Department of Revenue a return for the then preceding quarterly period in such
form as may be prescribed by the State Department of Revenue...
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40-17-325
Section 40-17-325 Levy of excise tax; rates. (a) Subject to the exemptions provided
for in this article, the tax is imposed on net gallons of motor fuel according to Section
40-17-326 at the following rates: (1) Eighteen cents ($.18) per gallon on gasoline, which
is comprised of a seven cents ($.07) excise tax, a supplemental five cents ($.05) excise tax,
and an additional six cent ($.06) excise tax. (2) Nineteen cents ($.19) per gallon on diesel
fuel, comprised of a thirteen cents ($.13) excise tax and an additional six cents ($.06) excise
tax. (3) Nine and one-half cents per gallon ($.095) on aviation gasoline and three and one-half
cents per gallon ($.035) on aviation jet fuel when the aviation fuel is sold to a licensed
aviation fuel purchaser. Aviation gasoline is to be taxed as gasoline and aviation jet fuel
is to be taxed as diesel fuel when not sold to a licensed aviation fuel purchaser. (b) The
motor fuel subject to the excise tax levied by this section shall not be subject to...

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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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40-17-353
Section 40-17-353 Seizure of storage receptacles pending payment of taxes, interest,
and penalties; sale of motor fuel; forfeiture of contraband. (a) Upon the discovery of any
motor fuel illegally imported into or illegally transported, delivered, stored, or sold in
this state, the commissioner shall order the tank or other storage receptacle in which the
motor fuel is located to be seized and locked or sealed until the tax, interest, and penalties
levied under this article are assessed and paid. (b) If the assessment for the above tax is
not paid within 30 days, the commissioner, in addition to the other remedies in this article,
may sell the motor fuel and use the proceeds of the sale to satisfy the assessment due, with
any excess funds after payment of the assessment and costs of the sale being returned to the
owner of the motor fuel. (c) All motor fuel and any property, tangible or intangible, which
is found upon the person or in any vehicle which the person is using, including the...
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40-21-102
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone
services. (a) There is hereby levied, in addition to all other taxes of every kind now imposed
by law, and shall be collected as herein provided, an excise tax on the storage, use, or other
consumption of electricity, domestic water, and natural gas in the State of Alabama. The amount
of the tax shall be determined by the application of rates against the sales price of such
services in the State of Alabama. The tax shall be computed monthly in accordance with the
following table: If the total sales price of the utility services furnished by a utility and
stored, used, or otherwise consumed by a person in one month is: The tax with respect to the
utility service is: Not over $40,000.00 4% of the sales price Over $40,000.00 but not over
$60,000.00 $1,600.00 plus 3% of excess over $40,000.00 Over $60,000.00 $2,200.00 plus 2% of
excess over $60,000.00 (b) There is hereby levied an excise tax on the...
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45-1-243.05
Section 45-1-243.05 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied) shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
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45-10-244.05
Section 45-10-244.05 Special provisions respecting payment of use tax: receipts and
returns by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied) shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
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45-40-245.35
Section 45-40-245.35 Special provisions respecting payment of use tax; receipts and
returns by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county, which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied, shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
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