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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 ($0.01) per gallon upon the selling, distributing,
or withdrawing from storage for any use, gasoline as herein defined in DeKalb County, Alabama;
provided that the excise tax levied by this subpart shall not be levied upon the sale of gasoline
in interstate commerce, and provided further that if the excise tax imposed by this subpart
upon the sale of such gasoline shall have been paid by a...
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45-30-241.01
Section 45-30-241.01 Levy and payment of tax. The Franklin County Commission is hereby
authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons
selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline
and motor fuel within Franklin County at a rate not to exceed three cents ($.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...
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45-39-243.01
Section 45-39-243.01 Levy and payment of tax. The Lauderdale 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 Lauderdale County at a rate not to exceed the tax rate levied on the
persons selling, distributing, storing, or withdrawing from storage for any purpose whatever,
gasoline and motor fuel within the City of Florence, Alabama, 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...
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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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45-30-241.02
Section 45-30-241.02 Statement of sales and withdrawals. On or before the 20th day of
each month after this part has become effective, every person upon whom the excise tax is
levied shall render to the County Commission of Franklin County on forms prescribed by such
county commission a true and correct statement of all sales and withdrawals of gasoline and
motor fuels made by him or her or them during the next preceding month and a statement of
all sales and withdrawals of gasoline and motor fuels made by him or her during the next preceding
month of which he or she is liable for payment of the excise tax imposed pursuant to this
part. He or she shall also furnish to the Franklin County Commission such additional information
as the Franklin County Commission may require upon blanks to be formulated and furnished by
the Franklin County Commission. At the time of making such reports, he or she shall pay to
the Franklin County Commission an amount of money equal to the excise tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-241.02.htm - 1K - Match Info - Similar pages
45-33-242.01
Section 45-33-242.01 Tax to be added to sales price of cigarettes; enforcement. (a)
Upon September 20, 1991, the county commission is authorized to levy on every person, firm,
corporation, club, or association that sells or stores or receives for the purpose of distribution
in Hale County any cigarettes shall add the amount of the license or privilege tax levied
and assessed herein to the price of the cigarettes, it being the purpose and intent of this
provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation,
club, or association, who sells or stores or receives for the purpose of distributing the
cigarettes, acting merely as agent for the collection of the tax. The dealer, storer, or distributor
shall state the amount of the tax separately from the price of the cigarettes on all price
display signs, sales or delivery slips, bills, and statements which advertise or indicate
the price of the cigarettes. (b) It shall be the duty of the County...
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45-39-243.02
Section 45-39-243.02 Statement of sales and withdrawals. On or before the 20th day of
each month after August 1, 1989, every person upon whom the excise tax is levied shall render
to the County Commission of Lauderdale County on forms prescribed by the county commission
a true and correct statement of all sales and withdrawals of gasoline and motor fuels made
by him, her, or them during the next preceding month and a statement of all sales and withdrawal
of gasoline and motor fuels made by him or her during the next preceding month of which he
or she is liable for payment of the excise tax imposed pursuant to this part. He or she shall
also furnish to the Lauderdale County Commission additional information as the Lauderdale
County Commission may require upon blanks to be formulated and furnished by the Lauderdale
County Commission. At the time of making the reports, he or she shall pay to the Lauderdale
County Commission an amount of money equal to the excise tax levied under this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-243.02.htm - 1K - Match Info - Similar pages
40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to
all other taxes of every kind now imposed by law, every person, firm, corporation, club, or
association, within the State of Alabama, who sells or stores or receives for the purpose
of distribution to any person, firm, corporation, club, or association within the State of
Alabama, cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or
any substitute therefor, either or all, shall pay to the State of Alabama for state purposes
only a license or privilege tax which shall be measured by and graduated in accordance with
the volume of sales of such person, firm, corporation, club, or association in Alabama. There
is hereby levied license or privilege taxes on articles containing tobacco enumerated in this
article in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including
filtered cigars, made of tobacco, or any substitute therefor, and weighing not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-2.htm - 8K - 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...
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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
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