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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;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-242.htm - 9K - Match Info - Similar pages
45-25-242.10
Section 45-25-242.10 Quarterly reports of gasoline shipments. Each agent or any railroad company,
bus, or truck operator or other transportation company or agency operating in DeKalb County
shall report to the governing body of the county on the first day of January, April, July,
and October of each year all shipments of gasoline as defined in this subpart 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 DeKalb County, Alabama, during the preceding three months,
giving the names and address of the consignor or consignee shipping and receiving the gasoline
or substitute therefor and the number of gallons or pounds contained in each and every shipment.
(Acts 1959, No. 418, p. 1107, §11.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-242.10.htm - 1K - Match Info - Similar pages
45-25-242.50
Section 45-25-242.50 Quarterly reports of gasoline shipments. Each agent or any railroad company,
bus, or truck operator or other transportation company or agency operating in DeKalb County
shall report to the governing body of the county on the first day of January, April, July,
and October of each year all shipments of gasoline as defined in this subpart 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 DeKalb County, Alabama, during the preceding three months,
giving the names and address of the consignor or consignee shipping and receiving the gasoline
or substitute therefor and the number of gallons or pounds contained in each and every shipment.
(Acts 1975, No. 1026, p. 2056, §11.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-242.50.htm - 1K - Match Info - Similar pages
45-24-242.11
Section 45-24-242.11 Report of shipments. An agent of any railroad company, bus or truck operator,
or other transportation company or agency operating in the county shall report to the commission
on the fifteenth day of January, April, July, and October of each year all shipments of gasoline
or motor fuel handled and delivered to any person in the county during the preceding three
months. The report shall give the names and address of the consignor or consignee shipping
and receiving the gasoline or motor fuel, and the number of gallons or pounds contained in
each and every shipment. (Act 94-712, p. 1382, §12.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-242.11.htm - 929 bytes - Match Info - Similar pages
45-44-242.11
Section 45-44-242.11 Quarterly reports. An agent of 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 fifteenth day of January, April, July, and October of each year all shipments
of gasoline or motor fuel handled and delivered to any person in the county during the preceding
three months. The report shall give the names and addresses of the consignor or consignee
shipping and receiving the gasoline or motor fuel and the number of gallons or pounds contained
in each and every shipment. (Act 2015-414, p. 1250, § 12; Act 2015-449, p. 1451, § 12.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-242.11.htm - 973 bytes - Match Info - Similar pages
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
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....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-244.htm - 2K - Match Info - Similar pages
40-17-380
Section 40-17-380 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For the purposes of this
article, the following words have the following meanings: (1) DEPARTMENT. The Alabama Department
of Revenue. (2) DIESEL FUEL. Any liquid that is advertised, offered for sale, or sold for
use as or used as a motor fuel in a diesel-powered engine. Diesel fuel includes #1 and #2
fuel oils, kerosene, special fuels, and blended fuels which contain diesel fuel, but does
not include gasoline or aviation fuel. (3) DYED DIESEL FUEL. Diesel fuel that meets the dyeing
and marking requirements of 26 U.S.C §4082. (4) GASOLINE. Any product commonly or commercially
known as gasoline, or any substitute therefor, regardless of classification, that is advertised,
offered for sale, or sold for use as or used as fuel in an internal combustion engine, including
gasohol and blended fuel which contains gasoline. Gasoline...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-380.htm - 3K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-350.htm - 14K - Match Info - Similar pages
45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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