45-14-242.05
Section 45-14-242.05 Failure to report; delinquency. If any distributor, storer, or
retail dealer fails to make monthly reports or fails to pay any tax imposed pursuant to this
part, the tax shall be delinquent and there shall be added to the amount of the tax a penalty
of 25 percent, and if in the opinion of the county commission a good and sufficient cause
or reason is shown for the delinquency, the penalty may be remitted. The county commission
may make returns for delinquent taxpayers upon the information reasonably obtained and add
the penalty prescribed by this part. If any person shall be delinquent in the payment of any
tax imposed pursuant to this part, the county commission shall issue execution for the collection
of the tax, directed to the county sheriff, who shall proceed to collect the tax in the manner
now provided by law for the collection of delinquent taxes by the county tax collector and
make return of the execution to the county commission. The tax and the penalties...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-242.05.htm - 1K - Match Info - Similar pages

45-2-244.034
Section 45-2-244.034 Report to commission. Within 30 days after any tax shall have been
levied under authority of this subpart, every distributor, storer, or retail dealer engaged
in the sale or withdrawal of gasoline or motor fuel in Baldwin County shall make a report
on blanks furnished under Section 45-2-244.032 to the Baldwin 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 Baldwin County, which information
shall be entered by the Baldwin County Commission on a book kept for that purpose, and should
such distributor, storer, or retail dealer move his or her place of business from one business
address to another such distributor, storer, or retail dealer shall within 30 days thereafter
notify the Baldwin County Commission of such removal giving the former place and post office
address and also the place and post office address to which his or her place...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.034.htm - 1K - Match Info - Similar pages

45-25-242.04
Section 45-25-242.04 Report of business address. Within 30 days after any tax shall
have been levied under authority of this subpart every distributor, storer, or retail dealer
engaged in the sale or withdrawal of gasoline in DeKalb County shall make a report on blanks
furnished under Section 45-25-242.01 to the governing body of the county, 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 within the county, which information shall be entered
by the governing body of the county on a book kept for that purpose, and should such distributor,
storer, or retail dealer move his or her place of business from one business address to another,
such distributor, storer, or retail dealer shall within 30 days thereafter notify the governing
body of such removal, giving the former place and post office address and also the place and
post office address to which his or her place of business has been removed....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-242.04.htm - 1K - Match Info - Similar pages

45-25-242.44
Section 45-25-242.44 Report of business address. Within 30 days after any tax shall
have been levied under authority of this subpart every distributor, storer, or retail dealer
engaged in the sale or withdrawal of gasoline in DeKalb County shall make a report on blanks
furnished under Section 45-25-242.41 to the governing body of the county, 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 within the county, which information shall be entered
by the governing body of the county on a book kept for that purpose, and should such distributor,
storer, or retail dealer move his or her place of business from one business address to another
such distributor, storer, or retail dealer shall within 30 days thereafter notify the governing
body of such removal, giving the former place and post office address and also the place and
post-office address to which his or her place of business has been removed....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-242.44.htm - 1K - Match Info - Similar pages

45-32-244.04
Section 45-32-244.04 Report of business address. Within 30 days after the effective
date of the levy of the tax, every distributor, storer, or retail dealer engaged in the sale
or withdrawal of gasoline or motor fuel in the county shall make a report on blanks furnished
under Section 45-32-244.01 to the 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 the county, which information shall be entered by the county
commission on a book kept for that purpose, and should such distributor, storer, or retail
dealer move his or her place of business from one business address to another, such distributor,
storer, or retail dealer shall within 30 days thereafter notify the county commission of such
removal giving the former place and post office address and also the place and post office
address to which his or her place of business has been removed. After the tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-244.04.htm - 1K - Match Info - Similar pages

45-36-243.04
Section 45-36-243.04 Report of business address. Within 30 days after any tax shall
have been levied under authority of this part every distributor, storer, or retail dealer
engaged in the sale or withdrawal of gasoline or motor fuel, as herein defined, in Jackson
County shall make a report on blanks furnished under Section 45-36-243.01 to the county
commission of such county, 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,
as herein defined, within Jackson County, which information shall be entered by the county
commission of the county on a book kept for that purpose, and should such distributor, storer,
or retail dealer move his or her place of business from one business address to another such
distributor, storer, or retail dealer shall within 30 days thereafter notify the county commission
of such removal, giving the former place and post office address and also the place...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-243.04.htm - 1K - Match Info - Similar pages

45-43-244.04
Section 45-43-244.04 Report of business address. Within 30 days after the effective
date of the levy of the tax levied under this part, every distributor, storer, or retail dealer
engaged in the sale or withdrawal of gasoline or motor fuel in Lowndes County shall make a
report on blanks furnished under Section 45-43-244.01 to the Lowndes 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 Lowndes County, which
information shall be entered by the Lowndes County Commission on a book kept for that purpose,
and should such distributor, storer, or retail dealer move his or her place of business from
one business address to another such distributor, storer, or retail dealer shall within 30
days thereafter notify the Lowndes County Commission of such removal giving the former place
and post office address and also the place and post office address to which his or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-244.04.htm - 1K - Match Info - Similar pages

45-17-90.44
Section 45-17-90.44 Report of business location and postal address; change of address.
Within 30 days after any tax shall have been levied under authority of this subpart, every
distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor
fuel in Colbert County shall make a report on blanks furnished under Section 45-17-90.42
to the Colbert 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 Colbert County, which information shall be entered by the Colbert County Commission
on a book kept for that purpose, and should such distributor, storer, or retail dealer move
his or her place of business from one business address to another such distributor, storer,
or retail dealer shall within 30 days thereafter notify the Colbert County Commission of such
removal giving the former place and post office address and also the place and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.44.htm - 1K - 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

45-17-90.47
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