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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40-17-353
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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45-1-243.02
Section 45-1-243.02 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) An excise tax is hereby
authorized to be levied and imposed 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, and other watercraft of more than 50 tons burden) purchased at retail on or
after the effective date of such tax, for the storage, use, or other consumption in the county
on or after the effective date of such tax, at the rate of not exceeding one percent of the
sale price of such property, except as provided in subdivisions (2), (3), (4), and (5); (2)
An excise tax is hereby authorized to be levied and imposed on the storage, use,...
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45-10-244.02
Section 45-10-244.02 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) An excise tax is hereby
authorized to be levied and imposed 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, and other watercraft of more than 50 tons burden) purchased at retail on or
after the effective date of such tax, for the storage, use, or other consumption in the county
on or after the effective date of such tax, at the rate of not exceeding one percent of the
sale price of such property, except as provided in subdivision (2), (3), (4), and (5); (2)
An excise tax is hereby authorized to be levied and imposed on the storage, use,...
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45-32-244.04
Section 45-32-244.04 Report of business address. Within 30 days after the effective date of
the levy of the tax, every distributor, storer, or retail dealer engaged in the sale or withdrawal
of gasoline or motor fuel in the county shall make a report on blanks furnished under Section
45-32-244.01 to the 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 the county, which information shall be entered by the 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 county commission of such removal
giving the former place and post office address and also the place and post office address
to which his or her place of business has been removed. After the tax...
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45-40-245.32
Section 45-40-245.32 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) An excise tax is hereby
authorized to be levied and imposed 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, and other watercraft of more than 50 tons burden purchased at retail on or
after the effective date of such tax, for the storage, use, or other consumption in the county
on or after the effective date of such tax, at the rate of not exceeding one percent of the
sale price of such property, except as provided in subdivisions (2), (3), (4), and (5). (2)
An excise tax is hereby authorized to be levied and imposed on the storage, use,...
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45-41-244.52
Section 45-41-244.52 Authority of levy - 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) An excise tax is hereby authorized
to be levied and imposed 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,
and other watercraft of more than 50 tons burden) purchased at retail on or after the effective
date of such tax, for the storage, use, or other consumption in the county on or after the
effective date of such tax, at the rate of not exceeding one percent of the sales price of
such property, except as provided in subdivisions (2), (3), (4), and (5); (2) An excise tax
is hereby authorized to be levied and imposed on the storage, use, or...
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45-17-90.44
Section 45-17-90.44 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 Colbert
County shall make a report on blanks furnished under Section 45-17-90.42 to the Colbert 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 Colbert
County, which information shall be entered by the Colbert 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 Colbert County Commission of such removal giving
the former place and post office address and also the place and...
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45-17-90.50
Section 45-17-90.50 Report of gasoline or motor fuel shipments. Each agent of any railroad
company, bus, or truck operator or other transportation company or agency operating in Colbert
County shall report to the County Commission of Colbert County on the first day of January,
April, July, and October of each year all shipments of gasoline or motor fuel as defined in
this subpart or substitutes therefor handled by him or her or through the station or office
at which he or she is the agent, and delivered to any person in Colbert County during the
preceding three months, giving the names and address of the consignor or consignee shipping
and receiving the gasoline or motor fuel or substitute therefor and the number of gallons
or pounds contained in each and every shipment. (Act 2002-293, p. 613, §11.)...
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45-2-244.034
Section 45-2-244.034 Report to commission. 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 Baldwin County shall make a report on blanks
furnished under Section 45-2-244.032 to the Baldwin 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 Baldwin County, which information shall
be entered by the Baldwin 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 Baldwin County Commission of such removal giving the former place and post office
address and also the place and post office address to which his or her place...
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