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45-36-243
Section 45-36-243 Definitions. For the purposes of this part, the following terms shall
have the respective meaning ascribed by this section: (1) COUNTY. Jackson County. (2)
DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel, as herein defined,
in Jackson County by wholesale domestic trade, but shall not apply to any transaction of such
distributor in interstate commerce. (3) GASOLINE. Gasoline, naphtha, and other liquid motor
fuels or any device or substitute therefor commonly used in internal combustion engines; provided,
that such term shall not be held to apply to 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, kerosene, jet fuel, or any substitutes
or devices therefor when sold, distributed, stored, or withdrawn from storage in any county
for use in the operation of any motor vehicle upon the highways of this...
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45-30-241
Section 45-30-241 Definitions. For the purposes of this part, the following terms shall
have the respective meaning ascribed by this section: (1) COUNTY. Franklin County.
(2) 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 of such distributor in
interstate commerce. (3) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to 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or any substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage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 any county for use in the operation of any motor vehicle upon the highways of this state....
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45-32-244
Section 45-32-244 Definitions. For the purposes of this part, the following terms shall
have the respective meanings ascribed by this section: (1) COUNTY. Greene County. (2)
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 of such distributor in
interstate commerce. (3) GASOLINE. Gasoline, naphtha and other liquid motor fuels or any device
or substitute therefor commonly used in internal combustion engines; provided, that such term
shall not be held to apply to those products known commercially as kerosene oil, fuel oil,
or crude oil when used for lighting, heating, or industrial purposes nor to those known commercially
as diesel oil or diesel fuel regardless of use. (4) MOTOR FUEL. 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 any county for use in the...
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45-39-243
Section 45-39-243 Definitions. For the purposes of this part, the following terms shall
have the respective meaning ascribed by this section: (1) COUNTY. Lauderdale County.
(2) 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 of such distributor in
interstate commerce. (3) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
the term shall not be held to apply to 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 any county for use in the operation of any motor vehicle upon the highways of this state....
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45-43-244
Section 45-43-244 Definitions. For the purposes of this part, the following terms shall
have the respective meaning ascribed by this section: (1) COUNTY. Lowndes County. (2)
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 of such distributor in
interstate commerce. (3) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as kerosene oil,
fuel oil, or crude oil when used for lighting, heating, or industrial purposes. (4) MOTOR
FUEL. 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 any county
for use in the operation of any motor vehicle upon the highways of this state. (5) PERSON....
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45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to 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, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
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45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to 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, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
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45-39-92.40
Section 45-39-92.40 Definitions. For the purposes of this subpart, the following terms
shall have the respective meaning ascribed by this section: (1) AUTHORIZED MUNICIPALITIES.
The Cities of Sheffield, Tuscumbia, Muscle Shoals, Cherokee, Littleville, Leighton, Florence,
Rogersville, Killen, Anderson, Lexington, St. Florian, and Waterloo. (2) COUNTY. Lauderdale
County which is authorized to levy excise taxes pursuant to this subpart. (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 of such distributor in interstate commerce.
(4) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as kerosene oil, fuel oil, or crude
oil when used for lighting, heating, or industrial purposes. (5) LOCAL PUBLIC...
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45-25-242.40
Section 45-25-242.40 Definitions. The term "gasoline" as used in this subpart
shall include gasoline, naptha and other liquid motor fuels or any devices or substitutes
therefor commonly used in internal combustion engines, provided that nothing contained in
this subpart shall apply to those products commonly known as kerosene oil, fuel oil, and crude
oil used for lighting or heating purposes. The term "person" means and includes
every person, corporation, copartnership, company, agency, or association, singular or plural.
The term "distributor" shall include any person who shall engage in the selling
of gasoline as herein defined in DeKalb County, by wholesale, in domestic trade, but shall
not apply to any transaction by such distributor in interstate commerce. The term "retail
dealer" shall include any person herein defined as the distributor who is also engaged
in the sale of gasoline as herein defined at any place in DeKalb County in broken quantities.
The term "storer" as used...
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45-25-242
Section 45-25-242 Definitions. The term "gasoline" as used in this subpart
shall include gasoline, naptha and other liquid motor fuels or any devices or substitutes
therefor commonly used in internal combustion engines, provided that nothing contained in
this subpart shall apply to those products commonly known as kerosene oil, fuel oil, and crude
oil used for lighting or heating purposes. The term "person" means and includes
every person, corporation, copartnership, company, agen¬cy, or association, singular or plural.
The term "distributor" shall include any person who shall engage in the selling
of gasoline as herein defined in DeKalb County, by wholesale, in domestic trade, but shall
not apply to any transaction by such distributor in interstate commerce. The term "retail
dealer" shall include any person herein defined as the distributor who is also engaged
in the sale of gasoline as herein defined at any place in DeKalb County in broken quantities.
The term "storer" as used...
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