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45-30-241.04
Section 45-30-241.04 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 Franklin County shall make a report
on blanks furnished under Section 45-30-241.02 to the Franklin 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 Franklin County, which information
shall be entered by the Franklin County Commission on a book kept for that purpose. 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 Franklin 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...
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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...
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45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when used
in this section shall have the meaning ascribed to them below, unless the context clearly
indicates a different meaning: (1) "Gasoline" means any type of gasoline, naptha,
or other liquid motor fuel, or any device or substitute therefor, commonly used in internal
combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor fuel, gas
oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor. (3) "Kerosene"
means the product known commercially as "kerosene oil." (b) In addition to all other
taxes and licenses, there is hereby levied upon every distributor, refiner, retail dealer,
or storer of gasoline, kerosene, or diesel fuel in Blount County, Alabama, an excise tax of
one cent ($.01) per gallon upon the selling, distributing, storing, or withdrawing from storage
in Blount County for any use, gasoline, kerosene, or diesel fuel as defined by this section;...
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45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a) For
the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, 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, 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. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
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45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, 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, 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. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
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40-17-177
Section 40-17-177 Report of address by distributor, storer, retail dealer, or manufacturer.
Every distributor, storer, retail dealer, or manufacturer engaged in the sale or withdrawal
of any oils, greases, or their substitutes, as herein defined, shall make a report on blanks
furnished by the Department of Revenue to the Department of Revenue showing the place and
post-office address at which he is engaged in the business of distributor, storer, retail
dealer, or manufacturer in any oils, greases, or their substitutes, as herein defined, which
information shall be entered by the Department of Revenue on a book kept for that purpose,
and should such distributor, manufacturer, storer, or retail dealer move his place of business
from one post-office address to another, such distributor, manufacturer, storer, or retail
dealer shall within 30 days thereafter notify the Department of Revenue of such removal, giving
the former place and post-office address from which the business has been...
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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...
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45-43-244.02
Section 45-43-244.02 Statement of sales and withdrawals. On or before the 20th day of each
month after July 24, 1987, every person upon whom the excise tax is levied shall render to
the County Commission of Lowndes County on forms prescribed by such county commission a true
and correct statement of all sales and withdrawals of gasoline made by him, her, or them during
the next preceding month, liable for payment of the excise tax imposed pursuant to this part,
and shall furnish to the Lowndes County Commission such additional information as the Lowndes
County Commission may require upon blanks to be formulated and furnished by the Lowndes County
Commission, and at the time of making such report shall pay to the Lowndes County Commission
an amount of money equal to the excise tax levied under this part. The statement herein required
to be made by the distributor, storer, or retail dealer shall be sworn to before some officer
authorized to administer oaths, and any false statement sworn...
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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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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...
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