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45-39-92.44
Section 45-39-92.44 Report of business location and postal address; change of address.
Within 30 days after any tax shall have been levied under authority of this subpart, every
distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor
fuel in Lauderdale County shall make a report on blanks furnished under Section 45-39-92.42
to the Lauderdale County Commission, showing the place and post office address at which he
or she is engaged in the business of distributor or storer or retail dealer in gasoline or
motor fuel within Lauderdale County, which information shall be entered by the Lauderdale
County Commission on a book kept for that purpose, and should such distributor, storer, or
retail dealer move his or her place of business from one business address to another such
distributor, storer, or retail dealer shall within 30 days thereafter notify the Lauderdale
County Commission of such removal giving the former place and post office address and also...
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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substitutes or devices therefore when sold, distributed, stored, or withdrawn from storage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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45-44-242.10
Section 45-44-242.10 Penalties. 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 county 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 2015-414, p. 1250, § 11; Act 2015-449, p. 1451, § 11.)...
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45-11-244.03
Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
On the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, other watercraft and commercial
fishing vessels of over five tons load displacement as registered with the United States Coast
Guard and licensed by the State of Alabama Department of Conservation and Natural Resources,
purchased at retail on or after the effective date of such tax, for storage, use, or other
consumption in the county at the rate of one percent of the sales price of such property or
the amount of tax collected by the seller, whichever is greater, except as provided in...
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45-11-245.03
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
On the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, other watercraft and commercial
fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard
and licensed by the State of Alabama Department of Conservation and Natural Resources, purchased
at retail on or after the effective date of such tax, for storage, use, or other consumption
in the county at the rate of one percent of the sales price of such property or the amount
of tax collected by the seller, whichever is greater, except as provided in subdivisions...
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45-48-243
Section 45-48-243 Levy and collection of taxes. (a) The State Department of Revenue
is hereby authorized and directed to collect all taxes now or hereafter levied by Marshall
County upon the business of selling, delivering, withdrawing from storage, or keeping in storage
for sale or delivery in such county gasoline, naptha, and other liquid motor fuels or any
substitute therefor, commonly used in internal combustion engines. (b) All persons, firms,
businesses, and corporations subject to and owing such taxes shall be and hereby are directed
to pay the same over to the State Department of Revenue and such payment shall be a full and
complete discharge of all liability therefor to Marshall County. (c) This section shall
apply to taxes that have become owing both before and after October 1, 1981. (d) The State
Department of Revenue is authorized to promulgate reason- able rules and regulations to facilitate
the orderly and efficient collection of these taxes. (e) The State Department of...
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11-51-209
Section 11-51-209 Gross receipts tax. The governing body of a county or municipality
that levied or administered a gross receipts tax in the nature of a sales tax, as defined
in Section 40-2A-3(8), on February 25, 1997, may continue to do so after July 1, 1998.
However, no other governing body of a county or municipality may levy or administer a gross
receipts tax in the nature of a sales tax. This section shall not apply to county or
municipal gasoline or motor fuel taxes, privilege or business license taxes levied on a business
for the privilege of doing business within the county or municipality, occupational license
taxes, tobacco taxes, or other similar taxes levied by a county or municipality pursuant to
Section 11-51-90 or local laws, except privilege or license taxes levied in the nature
of a sales tax. (Act 98-192, p. 310, §6.)...
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45-14-242.07
Section 45-14-242.07 Violations. Any distributor, storer, or dealer who violates this
part, or fails to comply with any rule or regulation promulgated, may be restrained, and proper
prosecution instituted in the name of the county by the county attorney or the Attorney General
of the State of Alabama, or by such counsel as the county commission appoints, from distributing,
selling, storing, or withdrawing from storage any gasoline or motor fuel the sale or withdrawal
of which is taxable until there is compliance with this part. (Act 2001-569, p. 1144, §8.)...
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45-17-90.49
Section 45-17-90.49 Violations. Any distributor, storer, or dealer who shall violate
any provisions of this subpart or shall fail to comply with any reasonable rule or regulation
promulgated hereunder, may be restrained, and proper prosecution instituted in the name of
Colbert County by the Attorney General of the State of Alabama, or by such counsel as the
County Commission of Colbert County shall direct, from distributing, selling, storing, or
withdrawing from storage any gasoline or motor fuel the sale or withdrawal of which is taxable
until such persons shall have complied with the provisions of this subpart. (Act 2002-293,
p. 613, §10.)...
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