40-17-350
Section 40-17-350 Transportation of motor fuel; inspections. (a) Each person operating a refinery or terminal in Alabama shall prepare and provide to the driver of every highway vehicle receiving motor fuel at the facility a shipping document setting out on its face the destination state as represented to the terminal operator by the shipper or the shipper's agent. Failure to comply with this subsection may result in a department imposed penalty of not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000), to be multiplied by the sum of the current violation plus prior violations of this subsection. (b) Every person transporting motor fuel in Alabama in a highway vehicle other than in its supply tank shall carry on board a shipping document issued by the facility where the motor fuel was obtained. The shipping document shall set out on its face the state of destination of the motor fuel transported in the highway vehicle. Violation of this subsection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-350.htm - 14K - Match Info - Similar pages
45-32-244.05
Section 45-32-244.05 Violations. If any distributor, storer, or retail dealer of gasoline or motor fuel in the county shall fail to make the reports or any of them as required in this part or shall fail to comply with any regulation adopted for the collection of the tax by the county commission, within the time required for making such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof shall be punished for each offense as otherwise provided by law. (Act 89-195, p. 242, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-244.05.htm - 944 bytes - Match Info - Similar pages
45-36-243.05
Section 45-36-243.05 Violations. If any distributor, storer, or retail dealer of gasoline or motor fuel, as herein defined, in such county shall fail to make the reports of any of them as required in this part or shall fail to comply with any regulation adopted for the collection of the tax by the county commission of such county, within the time required for making such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor, storer, or retail dealer upon conviction thereof shall pay a civil fine of not more than five hundred dollars ($500) for each offense. (Act 88-291, p. 444, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-243.05.htm - 955 bytes - Match Info - Similar pages
45-43-244.05
Section 45-43-244.05 Violations. If any distributor, storer, or retail dealer of gasoline or motor fuel in Lowndes County shall fail to make the reports or any of them as required in this part or shall fail to comply with any regulation adopted for the collection of the tax by the Lowndes County Commission, within the time required for making such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof shall be punished for each offense as otherwise provided by law. (Act 87-620, p. 1097, § 6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-244.05.htm - 959 bytes - Match Info - Similar pages
45-2-244.037
Section 45-2-244.037 Delinquency. If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart and there shall be added to the amount of his or her tax a penalty of 25 percent, provided, if in the opinion of the County Commission of Baldwin County a good and sufficient cause or reason is shown for such delinquency, the penalty may be rescinded. The Baldwin County Commission shall be authorized and empowered to make returns for delinquent taxpayers upon such information as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent in the payment of any tax imposed pursuant to the provisions of this subpart, the County Commission of Baldwin County shall issue execution for the collection of the same, directed to the Baldwin County Sheriff, who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.037.htm - 1K - Match Info - Similar pages
45-17-90.45
Section 45-17-90.45 Failure to report. If any distributor, storer, or retail dealer of gasoline or motor fuel in Colbert County shall fail to make the reports or any of them as required in any provision of this subpart or shall fail to comply with any regulation adopted for the collection of the tax by the Colbert County Commission, within the time required for making such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof shall be punished for each offense as otherwise provided by law. (Act 2002-293, p. 613, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.45.htm - 984 bytes - Match Info - Similar pages
45-17-90.47
Section 45-17-90.47 Penalty for delinquency. If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart and there shall be added to the amount of the tax a penalty of 25 percent, provided, if in the opinion of the County Commission of Colbert County a good and sufficient cause or reason is shown for such delinquency, the penalty may be rescinded. The Colbert County Commission shall be authorized and empowered to make returns for delinquent taxpayers upon such information as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent in the payment of any tax imposed pursuant to the provisions of this subpart, the County Commission of Colbert County shall issue execution for the collection of the same, directed to the Colbert County Sheriff, who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.47.htm - 1K - Match Info - Similar pages
45-2-244.035
Section 45-2-244.035 Failure to report. If any distributor, storer, or retail dealer of gasoline or motor fuel in Baldwin County shall fail to make the reports or any of them as required in any provision of this subpart or shall fail to comply with any regulation adopted for the collection of the tax by the Baldwin County Commission, within the time required for making such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof shall be punished for each offense as otherwise provided by law. (Act 91-159, p. 207, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.035.htm - 983 bytes - Match Info - Similar pages
45-44-242.06
Section 45-44-242.06 Violations. If any distributor, retail dealer, or storer of gasoline or motor fuel fails to make the reports, fails to comply with any regulation adopted for the collection of the tax by the county commission within the time required for making the reports, or fails to pay the tax imposed within the time established for the payment, the distributor, retail dealer, or storer shall be guilty of a Class C misdemeanor, and, upon conviction thereof, shall be punished as provided by law. (Act 2015-414, p. 1250, § 7; Act 2015-449, p. 1451, § 7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-242.06.htm - 882 bytes - Match Info - Similar pages
45-30-241.06
Section 45-30-241.06 Delinquency of payment of tax. If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under authority of this part, the tax shall be deemed delinquent within the meaning of this part and there shall be added to the amount of the tax a penalty of 25 percent, provided, if in the opinion of the County Commission of Franklin County a good and sufficient cause or reason is shown for such delinquency, the penalty may be remitted. The Franklin County Commission shall be authorized and empowered to make returns for delinquent taxpayers upon such information as it may reasonably obtain and add to that the penalty as prescribed by this part. If any person shall be delinquent in the payment of any tax imposed pursuant to this part, the County Commission of Franklin County shall issue execution for the collection of the same, directed to the Franklin County Sheriff, who shall proceed to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-241.06.htm - 1K - Match Info - Similar pages
|