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40-17-168.2
of the compressed natural gas or liquefied natural gas for use in a vehicle designed to be
operated on the public roads and highways. (2) Fleet producers of compressed natural gas or
liquefied natural gas shall remit to the department an excise tax in an amount equal to the
excise tax in effect as prescribed by this subsection per GGE on compressed natural gas or
per DGE on liquefied natural gas withdrawn for use in a vehicle designed to be operated on
the public roads and highways. (b)(1) Personal producers of compressed natural gas
who installed a system to compress natural gas, prior to January 1, 2019, that will be used
to fuel a motor vehicle must submit an application fee, based upon the number of CNG powered
vehicles, to the department no later than January 20, 2019. Beginning January 1, 2019, each
personal producer of compressed natural gas must submit an application with the applicable
fee per CNG vehicle to the department within 20 calendar days from the completed date of...
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40-17-173
Section 40-17-173 Tax to apply whether withdrawal for use or sale. The excise tax imposed by
this article shall apply to persons, firms, corporations, dealers, or distributors storing
lubricating oil and distributing the same or allowing the same to be withdrawn from storage,
whether such withdrawals are for sale or for use; provided, that "sellers" of lubricating
oil and its substitutes paying the tax herein provided may pay the same computed and paid
on a basis of their sales as hereinafter required, and storers and distributors shall compute
and pay this tax on the basis of their withdrawals or distributions. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, ยง633.)...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.03.htm - 5K - Match Info - Similar pages
45-30-244
Section 45-30-244 Levy of tax; collection and disposition. (a) The Franklin County Commission
shall levy and impose in the county, in addition to all other taxes of every kind now imposed
by law and collect as herein provided, a privilege or license tax on the sale of any automotive
vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed
with the licensing officer of the county and purchased other than at wholesale in the county
from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semi trailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) There is hereby levied and imposed in Franklin County,
in addition to all other taxes of every kind now imposed by law, and the county commission
shall collect as herein provided, an excise or use tax on the storage, use, or other consumption
in the county of any automotive vehicle, truck trailer,...
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23-8-3
Section 23-8-3 Definitions. Definitions. When used in this chapter, the following words and
phrases shall have the following respective meanings unless the context clearly indicates
otherwise: (1) ALDOT. The Alabama State Department of Transportation provided for in Section
23-1-20. (2) ATRIP-II COMMITTEE. The Alabama Transportation Rehabilitation and Improvement
Program Committee-II established pursuant to this chapter. (3) ATRIP-II PROJECTS. Those road
and bridge rehabilitation and improvement projects submitted to and received by the ATRIP-II
Committee for funding in accordance with this chapter. (4) COSTS. As applied to any road and
bridge project, all costs of construction or acquisition of any part thereof, including, but
without limitation to, the costs of supervising, inspecting, and constructing any such project
and all costs and expenses incidental thereto, the costs of locating, surveying and mapping,
development of engineering plans and specifications, resurfacing,...
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45-24-242.08
Section 45-24-242.08 Delinquency of payment of tax. If any distributor, retail dealer, or storer
in gasoline or motor fuel fails to make monthly reports or fails to pay the tax imposed under
this part, the tax shall be deemed delinquent. A penalty in the amount of 10 percent of the
tax liability shall be added to the amount due, along with interest calculated according to
the rate(s) established under Section 40-1-44. If the commission determines that a good and
sufficient cause exists for the delinquency, the penalty may be waived by the commission.
If any person is delinquent in the payment of the tax imposed pursuant to this part, the commission
shall issue execution for the collection of the tax, directed to any sheriff of the state.
The sheriff shall then proceed to collect the tax in the manner now provided by law for the
collection of delinquent taxes by the county revenue commissioner and shall make a return
of the execution to the commission. The tax imposed pursuant to this...
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45-30-241.05
Section 45-30-241.05 Enforcement. It shall be the duty of the County Commission of Franklin
County to enforce this part 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 such tax has been
imposed and to make any and all rules and regulations necessary and proper for the collection
of such tax. Provided, however, upon resolution of the Franklin 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 part. 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 department
and such payment shall be a full and complete discharge of all liability therefor to the county.
The department is authorized to promulgate reasonable rules and...
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45-32-244.06
Section 45-32-244.06 Enforcement. It shall be the duty of the county commission to enforce
this part 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 such tax has been imposed and to make
any and all rules and regulations necessary and proper for the collection of such tax. Provided,
however, upon resolution of the 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
part. 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 department and such payment shall be
a full and complete discharge of all liability therefor to the county. The department is authorized
to promulgate reasonable rules and regulations to facilitate...
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45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection
(d), the county commission is authorized, by resolution duly adopted, to levy, in addition
to all other taxes now imposed or authorized by law, and to collect as herein provided, a
privilege or license tax, herein called a sales tax, against each person making retail sales
of tangible personal property or amusements in the county at a rate not to exceed one
percent of gross proceeds of sales or gross receipts, as the case may be, and an excise tax,
herein called a use tax, on the storage, use, or other consumption of tangible personal
property in the county purchased at retail at a rate not to exceed one percent of the sales
price of such property. (b) Any sales tax or use tax levied by the county commission pursuant
to this section shall apply to and be levied upon every person or other entity required to
pay, or upon whom shall have been levied, the state sales tax or state use tax. (c)...
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