|
45-36-243.01
Section 45-36-243.01 Excise tax authorized. The Jackson County Commission is hereby
authorized to impose excise taxes on persons selling, distributing, storing, or withdrawing
from storage for any purpose whatever, gasoline and motor fuel, as herein defined, within
Jackson County not to exceed three cents ($.03) per gallon and to require every distributor,
retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise taxes
upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor
fuel as herein defined in such county; provided that excise taxes levied pursuant to this
part shall not be levied upon the sale of gasoline or motor fuel, as herein defined, in interstate
commerce, and provided further that if the excise tax imposed under this part upon the sale
of such gasoline or motor fuel, as herein defined, shall have been paid by a distributor or
by retail dealer or storer, such payment shall be sufficient, the intention being...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-243.01.htm - 2K - Match Info - Similar pages
45-24-242.02
Section 45-24-242.02 Levy and payment of tax. (a) The Dallas County Commission may impose
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 ($0.02) and may require every
distributor, retail dealer, or storer to pay the additional excise tax. The additional excise
tax imposed pursuant to this part shall not be imposed upon the sale of gasoline or motor
fuel used in interstate commerce. If the additional excise tax has been paid by a distributor,
retail dealer, or storer, the payment shall be sufficient, the intention being that the taxes
shall not be paid but once. The additional excise tax shall apply to persons, retail, dealers,
or distributors storing gasoline or motor fuel and distributing or withdrawing from storage,
whether the withdrawal is for sale or other use. Sellers of gasoline or motor fuel paying
the tax herein provided may pay the tax computed and paid on the basis...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-242.02.htm - 2K - Match Info - Similar pages
45-30-241.01
Section 45-30-241.01 Levy and payment of tax. The Franklin County Commission is hereby
authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons
selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline
and motor fuel within Franklin County at a rate not to exceed three cents ($.03) per gallon
and to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein
defined to pay such excise tax upon the selling, distributing, or withdrawing from storage
for any use, gasoline and motor fuel as herein defined in such county; provided that the excise
tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel
in interstate commerce, and provided further that if the excise tax levied pursuant to this
part upon the sale of such gasoline or motor fuel shall have been paid by a distributor or
by retail dealer or storer, such payment shall be sufficient, the intention...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-241.01.htm - 2K - Match Info - Similar pages
45-43-244.01
Section 45-43-244.01 Levy of tax. The Lowndes County Commission is hereby authorized
to levy, in addition to all other taxes imposed by law, an excise tax on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within Lowndes County at the rate of two cents ($.02) per gallon and to require
every distributor, retail dealer, or storer of gasoline or motor fuel as herein defined to
pay such excise tax upon the selling, distributing, or withdrawing from storage for any use,
gasoline and motor fuel as herein defined in such county; provided that the excise tax levied
pursuant to this part shall not be levied upon the sale of gasoline or motor fuel in interstate
commerce, and provided further that if the excise tax levied pursuant to this part upon the
sale of such gasoline or motor fuel shall have been paid by a distributor or by retail dealer
or storer, such payment shall be sufficient, the intention being that the tax shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-244.01.htm - 2K - 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
45-39-243.04
Section 45-39-243.04 Reports to the commission. Within 30 days, after the effective
date of the levy of the tax authorized by this part, every distributor, storer, or retail
dealer engaged in the sale or withdrawal of gasoline or motor fuel in Lauderdale County shall
make a report on blanks furnished under Section 45-39-243.02 to the Lauderdale County
Commission, showing the place and post office address at which he or she is engaged in the
business of distributor or storer or retail dealer in gasoline or motor fuel within Lauderdale
County, which information shall be entered by the Lauderdale County Commission on a book kept
for that purpose. Should the distributor, storer, or retail dealer move his or her place of
business from one business address to another the distributor, storer, or retail dealer shall
within 30 days thereafter notify the Lauderdale County Commission of the removal giving the
former place and post office address and also the place and post office address to which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-243.04.htm - 1K - Match Info - Similar pages
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....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-243.htm - 2K - Match Info - Similar pages
45-17-90.41
Section 45-17-90.41 Imposition of tax. The Colbert County Commission is hereby authorized
to impose excise taxes in an amount not to exceed two cents ($.02) per gallon on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within such counties and to require every distributor, retail dealer, or storer
of gasoline or motor fuel as herein defined to pay such excise taxes upon the selling, distributing,
or withdrawing from storage for any use, gasoline, and motor fuel as herein defined in such
counties; provided that excise taxes levied pursuant to the provisions of this subpart shall
not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided
further that if the excise tax imposed under this subpart upon the sale of such gasoline or
motor fuel shall have been paid by a distributor or by retail dealer or storer, such payment
shall be sufficient, the intention being that the taxes shall not be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.41.htm - 2K - Match Info - Similar pages
45-25-242.01
Section 45-25-242.01 Levy of tax. The governing body of DeKalb County, Alabama, may
impose an excise tax of not exceeding one cent ($0.01) per gallon on persons, corporations,
copartnerships, companies, agencies, or associations engaged in the business of selling, distributing,
storing, or withdrawing from storage for any purpose whatever, gasoline or other liquid motor
fuels or devices or substitutes therefor in DeKalb County, Alabama, and to require every distributor,
retail dealer, or storer of gasoline as herein defined to pay excise tax of one cent ($0.01)
per gallon upon the selling, distributing or withdrawing from storage for any use, gasoline
as herein defined in DeKalb County, Alabama; provided that the excise tax levied by this subpart
shall not be levied upon the sale of gasoline in inter state commerce, and provided further
that if the excise tax imposed by this subpart upon the sale of such gasoline shall have been
paid by a distributor or by retail dealer or storer, such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-242.01.htm - 2K - Match Info - Similar pages
45-25-242.41
Section 45-25-242.41 Levy of tax. In addition to all other taxes imposed by law, there
is imposed an excise tax of one cent ($0.01) per gallon on persons, corporations, copartnerships,
companies, agencies, or associations engaged in the business of selling, distributing, storing
or withdrawing from storage for any purpose whatever, gasoline or other liquid motor fuels
or devices or substitutes, except diesel fuel used for any purpose whatsoever, therefor in
DeKalb County, Alabama, and to require every distributor, retail dealer or storer of gasoline
as herein defined to pay excise tax of one cent ($0.01) per gallon upon the selling, distributing,
or withdrawing from storage for any use, gasoline as herein defined in DeKalb County, Alabama;
provided that the excise tax levied by this subpart shall not be levied upon the sale of gasoline
in interstate commerce, and provided further that if the excise tax imposed by this subpart
upon the sale of such gasoline shall have been paid by a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-242.41.htm - 2K - Match Info - Similar pages
|