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45-39-92.46
Section 45-39-92.46 Review of records; rules and regulations; recovery of collection costs.
It shall be the duty of the County Commission of Lauderdale County to enforce this subpart
upon its imposing the tax thereunder, and it shall have the right itself, or its members or
its agents, to examine the books, reports, and accounts of every distributor, storer, or retail
dealer of gasoline or motor fuel on which the tax has been imposed and to make any and all
rules and regulations necessary and proper for the collection of the tax. Provided, however,
upon resolution of the Lauderdale County Commission, the State Department of Revenue is hereby
authorized and directed to collect all taxes now or hereafter levied by the county under this
subpart. The State Department of Revenue shall commence the administration and collection
of the taxes imposed herein no later than the first day of the third month following the receipt
and approval by the Commissioner of Revenue of the resolution...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-92.46.htm - 1K - Match Info - Similar pages
45-44-242.02
Section 45-44-242.02 Levy of tax; exemption. (a) Notwithstanding any provision of law, there
is levied in addition to any other taxes an additional excise tax on persons selling, distributing,
storing, or withdrawing from storage gasoline and motor fuel in an amount not to exceed two
cents ($0.02) per gallon and may require every distributor, retail dealer, or storer to pay
the excise tax. The additional excise tax imposed pursuant to this part may not be imposed
upon the sale of gasoline or motor fuel used in interstate commerce or any form of fuel such
as propane gas that is sold for lighting, heating, or industrial use. If the additional excise
tax has been paid by a distributor, retail dealer, or storer, the payment shall be sufficient,
the intention being that the tax shall not be paid but once. The additional excise tax shall
apply to persons, retail dealers, or distributors storing gasoline or motor fuel and distributing
or withdrawing from storage, whether the withdrawal is for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-242.02.htm - 2K - Match Info - Similar pages
40-12-174
Section 40-12-174 Transient vendors and peddlers. (a) Each person travelling on an animal or
using a vehicle other than a motor vehicle, doing business as a transient vendor or peddler
as defined in this section, displaying, selling or offering to sell any goods, wares, or merchandise,
other than to a merchant for resale, shall pay a privilege license tax to the State of Alabama
of $15 and $5 for the county in each county in which such transient vendor or peddler does
business for each vehicle. (b) Each itinerant vendor or peddler of merchandise, other than
tobacco products, medicines or household remedies or liquified petroleum products, but including
persons, firms, corporations, partnerships, or cooperatives whose principal business is selling
and distributing milk and dairy products, who operates on foot or uses a vehicle solely for
the purpose of transporting merchandise from house to house or place to place but who does
not use such vehicle for the display of merchandise or as a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-174.htm - 6K - Match Info - Similar pages
40-12-290
Section 40-12-290 Registration of vintage vehicle. (a) Subject to the requirements of subsections
(b), (c), (d) and (e), the owner of a motor vehicle which is herein defined as a "vintage
vehicle", upon application to the judge of probate or commissioner of licenses on special
application forms prescribed by the Commissioner of Revenue and the payment of a registration
fee of ten dollars ($10), may register the vehicle as a "vintage vehicle" and procure
therefor permanent license plates to be issued and displayed on the vehicle. (b) Beginning
October 1, 1996, the owner of a "vintage vehicle" which is owned and operated primarily
as a collector's item may, upon satisfying the requirements of this subsection, register the
vehicle as a "vintage vehicle." The owner shall apply to the judge of probate or
county official authorized and required by law to issue license plates. The owner shall pay
a registration fee of ten dollars ($10). Upon satisfying these requirements, permanent "vintage...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-290.htm - 3K - Match Info - Similar pages
40-17-380
Section 40-17-380 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For the purposes of this
article, the following words have the following meanings: (1) DEPARTMENT. The Alabama Department
of Revenue. (2) DIESEL FUEL. Any liquid that is advertised, offered for sale, or sold for
use as or used as a motor fuel in a diesel-powered engine. Diesel fuel includes #1 and #2
fuel oils, kerosene, special fuels, and blended fuels which contain diesel fuel, but does
not include gasoline or aviation fuel. (3) DYED DIESEL FUEL. Diesel fuel that meets the dyeing
and marking requirements of 26 U.S.C ยง4082. (4) GASOLINE. Any product commonly or commercially
known as gasoline, or any substitute therefor, regardless of classification, that is advertised,
offered for sale, or sold for use as or used as fuel in an internal combustion engine, including
gasohol and blended fuel which contains gasoline. Gasoline...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-380.htm - 3K - Match Info - Similar pages
45-17-90.42
Section 45-17-90.42 Statement of sales and withdrawals. On or before the 20th day of each month
after April 11, 2002, every person upon whom the excise tax is levied shall render to the
County Commission of Colbert County on forms prescribed by such county commission 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 pursuant to the provisions
of this subpart, and shall furnish to the Colbert County Commission such additional information
as the Colbert County Commission may require upon blanks to be formulated and furnished by
the Colbert County Commission, and at the time of making such report shall pay to the Colbert
County Commission an amount of money equal to the excise tax levied under 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.42.htm - 1K - Match Info - Similar pages
45-39-92.42
Section 45-39-92.42 Statement of sales and withdrawals. On or before the 20th day of each month
after April 11, 2002, every person upon whom the excise tax is levied shall render to the
County Commission of Lauderdale County on forms prescribed by the county commission a true
and correct statement of all sales and withdrawals of gasoline made by him, her, or them during
the next preceding month, liable for payment of the excise tax imposed pursuant to this subpart,
and shall furnish to the Lauderdale County Commission such additional information as the Lauderdale
County Commission may require upon blanks to be formulated and furnished by the Lauderdale
County Commission, and at the time of making such report shall pay to the Lauderdale County
Commission an amount of money equal to the excise tax levied under 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-92.42.htm - 1K - Match Info - Similar pages
45-43-244.02
Section 45-43-244.02 Statement of sales and withdrawals. On or before the 20th day of each
month after July 24, 1987, every person upon whom the excise tax is levied shall render to
the County Commission of Lowndes County on forms prescribed by such county commission a true
and correct statement of all sales and withdrawals of gasoline made by him, her, or them during
the next preceding month, liable for payment of the excise tax imposed pursuant to this part,
and shall furnish to the Lowndes County Commission such additional information as the Lowndes
County Commission may require upon blanks to be formulated and furnished by the Lowndes County
Commission, and at the time of making such report shall pay to the Lowndes County Commission
an amount of money equal to the excise tax levied under this part. 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-244.02.htm - 1K - Match Info - Similar pages
45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles,
as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient
assessment and collection of taxes due on same, no license shall be issued to operate a motor
vehicle on the public highways of this state, nor shall any transfer be made by the director
of the department as provided under this part, until the ad valorem tax on such vehicle shall
have been paid in the county for the preceding year, as evidenced by a receipt of the director
of the department where the owner of the vehicle resides, if the vehicle is owned by an individual;
and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the
receipt of the director of the department in the county in which the motor vehicle is used
or operated; provided, that this section shall not apply to motor vehicles owned by dealers,
the state, counties, and municipalities. Every person,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.07.htm - 4K - Match Info - Similar pages
40-12-395
Section 40-12-395 License - Supplemental licenses; off-site sales. (a) A person licensed under
this article shall obtain a supplemental license for each additional place of business, in
a manner as prescribed by the commissioner and upon payment of an additional application fee
of five dollars ($5) for each additional location. The signage and other requirements of Section
40-12-392 shall apply to each additional place of business. Only one licensed dealer shall
operate at the same place of business. (b) Notwithstanding the requirement that sales of new
and used motor vehicles shall be made only from the permanent location of the new or used
motor vehicle dealer, such dealers may conduct sales of new and used motor vehicles from locations
off-site of their permanent locations on the following conditions: (1) The off-site sales
events shall not exceed three per dealer per license year with each sale not to exceed 10
consecutive calendar days in duration. Off-site sales of new motor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-395.htm - 5K - Match Info - Similar pages
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