45-2-244.031
Section 45-2-244.031 Levy of tax. Subject to the provisions of Section 45-2-244.043, there
is hereby imposed excise taxes in an amount not to exceed three cents ($.03) 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...
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45-30-241.09
Section 45-30-241.09 Report of shipments. Each agent or any railroad company, bus or truck
operator, or other transportation company or agency operating in Franklin County shall report
to the County Commission of Franklin County on the first day of January, April, July, and
October of each year all shipments of gasoline or motor fuel as defined in this part or substitutes
therefor handled by him or her or through the station or office at which he or she is the
agent, and delivered to any person in Franklin County during the preceding three months, giving
the names and address of the consignor or consignee shipping and receiving the gasoline or
motor fuel or substitute therefor and the number of gallons or pounds contained in each and
every shipment. (Act 90-463, p. 655, §10.)...
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45-32-244.10
Section 45-32-244.10 Quarterly reports of gasoline shipments. After April 6, 1989, each agent
or any railroad company, bus or truck operator, or other transportation company or agency
operating in the county shall report to the county commission on the first day of January,
April, July, and October of each year all shipments of gasoline or motor fuel as defined in
this part, or substitutes therefor, handled by him or her or through the station or office
at which he or she is the agent, and delivered to any person in the county during the preceding
three months, giving the name and address of the consignor or consignee shipping and receiving
the gasoline or motor fuel or substitute therefor and the number of gallons or pounds contained
in each and every shipment. (Act 89-195, p. 242, §11.)...
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45-36-243.10
Section 45-36-243.10 Quarterly reports. Each agent or any railroad company, bus or truck operator,
or other transportation company or agency operating in such county shall report to the county
commission of the county on the first day of January, April, July, and October of each year
all shipments of gasoline or motor fuel as defined in this part or substitutes therefor handled
by him, or her, or through the station or office at which he or she is the agent, and delivered
to any person in such county during the preceding three months, giving the names and address
of the consignor or consignee shipping and receiving the gasoline or motor fuel or substitute
therefor and the number of gallons or pounds contained in each and every shipment. (Act 88-291,
p. 444, §11.)...
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45-43-244.10
Section 45-43-244.10 Quarterly reports of shipments. Each agent or any railroad company, bus,
or truck operator or other transportation company or agency operating in Lowndes County shall
report to the County Commission of Lowndes County on the first day of January, April, July,
and October of each year all shipments of gasoline or motor fuel as defined in this part or
substitutes therefor handled by him or her or through the station or office at which her or
she is the agent, and delivered to any person in Lowndes County during the preceding three
months, giving the names and address of the consignor or consignee shipping and receiving
the gasoline or motor fuel or substitute therefor and the number of gallons or pounds contained
in each and every shipment. (Act 87-620, p. 1097, § 11.)...
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8-17-97
Section 8-17-97 Collection and payment of inspection fee; filing requirements; rulemaking authority.
(a) It shall be the duty of the person first selling dyed diesel fuel, dyed kerosene, or lubricating
oil in this state or importing dyed diesel fuel, dyed kerosene, or lubricating oil into the
state, on which an inspection fee is due to collect and pay such inspection fee to the Department
of Revenue each month in respect of all dyed diesel fuel, dyed kerosene, or lubricating oil
sold or imported in the state during the preceding month unless the purchaser is an inspection
fee permit holder. (b) It shall be the duty of the supplier or permissive supplier to collect
and pay the inspection fee to the Department of Revenue each month in respect of all dyed
diesel fuel or dyed kerosene destined for Alabama that is sold to an importer that does not
have a valid inspection fee permit issued by the Alabama Department of Revenue. (c) It shall
be the duty of the supplier or permissive supplier...
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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...
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13A-8-170
Section 13A-8-170 Violation and penalties. (a) No person shall drive his or her motor vehicle
off the premises of an establishment where gasoline is offered for retail sale after dispensing
gasoline into the fuel tank of his or her motor vehicle if the person fails to remit payment
or make an authorized charge for the gasoline that was dispensed. (b) A person who violates
this section shall be guilty of a Class A misdemeanor. (c) The driver's license of a person
convicted for a second or subsequent offense of violating this section shall be suspended
as follows: (1) On a second conviction, the driver's license of the person shall be suspended
for a period of six months. (2) On a third or subsequent conviction, the driver's license
of the person shall be suspended for a period of one year. (d) The person shall submit the
driver's license to the court upon conviction and the court shall forward the driver's license
to the Alabama State Law Enforcement Agency. (Act 99-567, p. 1219, §1.)...
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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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