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45-2-244.030
Section 45-2-244.030 Definitions. For the purposes of this subpart, the following terms shall
have the respective meaning ascribed by this section: (1) COUNTY. Baldwin County which has
levied excise taxes pursuant to the provisions of this subpart. (2) 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. (3) MOTOR FUEL. Diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, kerosene, and 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therefor when sold, distributed, stored, or withdrawn from storage in any county for use in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. (4) PERSON. Persons, corporations,
copartnerships, companies, agencies, associations, incorporated or otherwise, singular...
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45-24-242.01
Section 45-24-242.01 Definitions. For purposes of this part, the following terms shall have
the following meanings: (1) COUNTY. Dallas County. (2) COUNTY COMMISSION. The County Commission
of Dallas County. (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 by
the distributor in interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid
motor fuels or any device or substitute therefor which is commonly used in internal combustion
engines. The term shall not include those products known commercially as kerosene oil, fuel
oil, or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL.
Diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any
substitutes or devices therefore when sold, distributed, stored, or withdrawn from storage
in the county for use in the operation of any motor vehicle upon the highways...
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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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45-43-244
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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45-14-242.01
Section 45-14-242.01 Definitions. For the purposes of this part the following words shall have
the following meanings: (1) COUNTY. Clay County. (2) COUNTY COMMISSION. The Clay County Commission.
(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 the distributor in
interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any
device or substitute commonly used in internal combustion engines. The term shall not be held
to apply to aviation fuels or to those products known commercially as kerosene oil, fuel oil,
or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL. Diesel
fuel, tractor fuel, distillate, kerosene, jet fuel, or any substitute therefor. The term shall
not be held to apply to aviation fuels or to those products commercially known as kerosene
oil, fuel oil, or crude oil, when used for lighting, heating,...
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45-48-243
Section 45-48-243 Levy and collection of taxes. (a) The State Department of Revenue is hereby
authorized and directed to collect all taxes now or hereafter levied by Marshall County upon
the business of selling, delivering, withdrawing from storage, or keeping in storage for sale
or delivery in such county gasoline, naptha, and other liquid motor fuels or any substitute
therefor, commonly used in internal combustion engines. (b) 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 State Department of Revenue and such payment shall be a full and complete
discharge of all liability therefor to Marshall County. (c) This section shall apply to taxes
that have become owing both before and after October 1, 1981. (d) The State Department of
Revenue is authorized to promulgate reason- able rules and regulations to facilitate the orderly
and efficient collection of these taxes. (e) The State Department of...
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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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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...
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