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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32-13-3
Section 32-13-3 Authority to sell; notice; bill of sale; records; voiding of sale; title.
(a) A person, as defined in Section 40-12-240, in possession of a motor vehicle that
is considered an abandoned motor vehicle may sell the motor vehicle at a public auction. (b)(1)
Notice of the date, time, and place of the sale and a description of the motor vehicle to
be sold, including the year, make, model, and vehicle identification number, shall be given
by publication once a week for two successive weeks in a newspaper of general circulation
in the county in which the sale is to be held, provided the vehicle is currently registered
in the county. In counties in which no newspaper is published, notice shall be given by posting
such notice in a conspicuous place at the courthouse. The first publication or posting, as
the case may be, shall be at least 30 days before the date of sale. A person selling a motor
vehicle at public auction under subsection (a) shall give notice of the public...
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40-17-358
Section 40-17-358 Taxes to be borne by consumer and paid once. All municipalities and
all counties currently levying an excise or privilege license tax upon the sale, use, or consumption,
distribution, storage, or withdrawal from storage of gasoline or motor fuel may require that
where the tax has been paid to the municipality or county by a distributor, refiner, or by
any retail dealer, storer, or user, such payment shall be sufficient, the intent being that
the tax shall be borne by the consumer and paid to the municipality or county but once. (Act
2011-565, p. 1084, §39.)...
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40-2-10
Section 40-2-10 Appointment of law enforcement officers; powers and duties. The Commissioner
of the Department of Revenue may designate and appoint qualifying employees or agents of the
Department of Revenue as law enforcement officers as defined by the Alabama Rules of Criminal
Procedure. (1) Qualifying employees or agents designated as peace officers shall be appointed
by the Commissioner of the Department of Revenue provided that they have complied with the
requirements set forth by the Alabama Peace Officers' Standards and Training Commission. (2)
Law enforcement officers of the Department of Revenue shall investigate the commission or
suspected commission of tax evasion, tax fraud, and other matters administered by the Department
of Revenue including the enforcement and administration of tobacco tax, gasoline tax, and
tax on motor fuels or any substitute thereof, licensing and registration of motor vehicles,
and violations of Title 13A, Title 32, and this title. Revenue law...
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45-2-40.02
Section 45-2-40.02 License required for operation of massage parlor. It shall be unlawful
for any person to operate a massage parlor as herein defined without first having acquired
from the county governing body a license for the operation of the business as required by
this article. (Act 80-498, p. 772, §3.)...
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45-24-242.03
Section 45-24-242.03 Statement of sales and withdrawals. On or before the 20th day of
each month after the commission has imposed the additional excise tax, each person upon whom
the excise tax is imposed shall furnish to the commission on forms prescribed by it a true
and correct statement of all sales and withdrawals of gasoline or motor fuel made by that
person during the preceding month. Each person shall furnish to the commission any additional
information required by the commission and shall pay to the revenue commissioner an amount
of money equal to the excise tax due under this part. The statement made by the distributor,
retail dealer, or storer shall be sworn to before an officer authorized to administer oaths
and any false statement sworn to shall constitute perjury and, upon conviction, the person
so convicted shall be punished as provided by law. (Act 94-712, p. 1382, §4.)...
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45-24-242.11
Section 45-24-242.11 Report of shipments. An agent of any railroad company, bus or truck
operator, or other transportation company or agency operating in the county shall report to
the commission on the fifteenth day of January, April, July, and October of each year all
shipments of gasoline or motor fuel handled and delivered to any person in the county during
the preceding three months. The report shall give the names and address of the consignor or
consignee shipping and receiving the gasoline or motor fuel, and the number of gallons or
pounds contained in each and every shipment. (Act 94-712, p. 1382, §12.)...
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45-44-242.11
Section 45-44-242.11 Quarterly reports. An agent of any railroad company, bus or truck
operator, or other transportation company or agency operating in the county shall report to
the county commission on the fifteenth day of January, April, July, and October of each year
all shipments of gasoline or motor fuel handled and delivered to any person in the county
during the preceding three months. The report shall give the names and addresses of the consignor
or consignee shipping and receiving the gasoline or motor fuel and the number of gallons or
pounds contained in each and every shipment. (Act 2015-414, p. 1250, § 12; Act 2015-449,
p. 1451, § 12.)...
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8-17-135
Section 8-17-135 Selling, etc., product other than that indicated. It shall be unlawful
for any person to store, keep, expose for sale, or sell from any tank, container, pump, or
other distributing device or equipment any liquid motor fuel, lubricating oil, grease or other
similar petroleum products other than those indicated by the brand, name, trademark, trade
name, symbol, or sign of the manufacturer or distributor appearing upon the tank, pump, container,
or other distributing equipment from which the same are sold, offered for sale or distributed.
(Acts 1932, Ex. Sess., No. 243, p. 241; Code 1940, T. 2, §421.)...
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8-17-136
Section 8-17-136 Changing contents of containers. It shall be unlawful for any person
to deposit or deliver, or knowingly aid or assist in depositing or delivering, into any tank,
receptacle, or other container, any liquid motor fuel, lubricating oil, grease or similar
petroleum products other than those to be stored therein and distributed therefrom, as indicated
by the brand, name, trade name, trademark, symbol or sign of the manufacturer or distributor
appearing on the tank, pump, container, or other distributing equipment from which the same
is sold, offered for sale or distributed. (Acts 1932, Ex. Sess., No. 243, p. 241; Code 1940,
T. 2, §422.)...
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