45-39-243
Section 45-39-243 Definitions. For the purposes of this part, the following terms shall have
the respective meaning ascribed by this section: (1) COUNTY. Lauderdale 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 the 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 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therefor when sold, distributed, stored, or withdrawn from storage in any county for use in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....
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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when sold, distributed, stored, or withdrawn from storage in any county for use in the operation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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8-22-4
Section 8-22-4 Definitions. The following terms shall have the meanings ascribed to them in
this section unless otherwise stated and unless the context or subject matter clearly indicates
otherwise: (1) PERSON. Any person, firm, association, organization, partnership, business
trust, joint stock company, company, corporation, or legal entity. (2) MOTOR FUEL. Those products
upon which the state excise tax levied, or defined, in Sections 40-17-1 through 40-17-52 and
40-17-170, as amended, is imposed. (3) WHOLESALER. Includes any person qualified as a wholesaler
of motor fuel with the state Revenue Commissioner, and shall also mean and include any person,
other than a buying pool defined herein, wherever resident or located, who brings or causes
to be brought into this state motor fuel purchased directly from the manufacturer thereof.
(4) WHOLESALE DISTRIBUTION. Any person, or the act of any person, including any affiliate
of such person, in commerce within the state, who purchases motor...
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40-23-130
Section 40-23-130 Calculation of municipal or county gross receipts tax. Any gross receipts
tax imposed by a municipality or county on the sale of gasoline and motor fuel shall be based
on the gross receipts from the sale of gasoline and motor fuel minus any taxes imposed on
the sale of gasoline and motor fuel by the state, federal, or local governments. (Acts 1994,
1st Ex. Sess., No. 94-792, p. 98, §1.)...
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23-1-332
Section 23-1-332 Creation; revenue sources; allocation of revenue; use of funds; funds to be
matched; obligation limitations; role of department; unobligated funds. (a) There is created
within the state a program to be known as the Rural Access Program. (b) The following revenues
sources shall be allocated for use of the Rural Access Program. (1) Motor fuel taxes distributed
to the Department of Transportation and deposited in the Public Road and Bridge Fund under
the provisions of Sections 40-17-13 and 40-17-222, in excess of 105 percent of the base year
receipts, compounded annually. Fiscal year 1994-95 is the base year. Any motor fuel tax receipts
that exceed 105 percent of the base year receipts compounded annually shall be allocated to
the Rural Access Program for allocation to the 67 counties of the state. (2) Other funds including,
but not limited to, matching funds provided by counties. (c) Allocation of the revenue received
shall be as follows: (1) Other funds shall be...
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23-1-433
Section 23-1-433 (This section terminates April 26, 2018, if no revenue is created.) Use of
funds by county; Transportation Safety Fund Plan; annual report. (a) Except for monies allocated
pursuant to subdivisions (1) and (2) of Section 23-1-431, the monies paid to counties from
the fund shall be deposited into a separate fund maintained by the county and expended only
for one or more of the following: (1) The maintenance, improvement, replacement, and construction
of county-maintained roads and bridges. (2) As matching funds for federal road or bridge projects.
(3) The payment of any debt associated with a road or bridge project. (4) With the consent
of the municipality, for the maintenance, improvement, or replacement of municipally-maintained
roads and bridges. (5) For a joint road or bridge project with one or more municipalities
in the county pursuant to any agreement executed under the authority of state law. (b) The
county shall not use any monies from the fund for any of the...
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40-17-324
Section 40-17-324 Exchange of information with other states. The department, upon request from
the officials to whom are entrusted the enforcement of the motor fuel laws of any other state,
may forward to such officials any information which it may have in its possession relative
to the manufacture, receipt, sale, use, transportation, or shipment by any person of motor
fuel, subject to the provisions of Section 40-2A-10. (Act 2011-565, p. 1084, §5.)...
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45-14-71
Section 45-14-71 Sale of gasoline, diesel fuel, and other petroleum products to volunteer fire
departments and rescue squads. In Clay County, the Clay County Commission may sell gasoline,
diesel fuel, and other petroleum products to any volunteer fire departments and rescue squads
serving the county. The gasoline, diesel fuel, and petroleum products may only be used for
the official business of any volunteer fire department or rescue squad. (Act 2013-358, p.
1287, §1.)...
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40-17-328
Section 40-17-328 Fuels on which tax is levied; who is liable for tax. (a) The tax levied pursuant
to Section 40-17-325 is levied on all of the following: (1) Dyed diesel fuel that is used
to operate a highway vehicle other than dyed diesel fuel used in city and county vehicles.
(2) Motor fuel that is used to operate a highway vehicle after an application for a refund
of tax paid on the motor fuel is made or allowed on the basis that the motor fuel was used
for an off-highway purpose. (3) Aviation gasoline on which a tax was imposed under subdivision
(3) of subsection (a) of Section 40-17-325 that is used other than for fuel in an aircraft
is subject to the tax rate imposed under subdivision (1) of subsection (a) of Section 40-17-325.
(4) Aviation jet fuel on which a tax was imposed under subdivision (3) of subsection (a) of
Section 40-17-325 that is used other than for fuel in an aircraft is subject to the tax rate
imposed under subdivision (2) of subsection (a) of Section 40-17-325....
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45-17-90.43
Section 45-17-90.43 Recordkeeping. All distributors, storers, and retail dealers shall keep
for not less than three years within the State of Alabama at some certain place or office
such books, documents, or papers as will clearly show the amount of sale or withdrawals of
gasoline and motor fuel made in Colbert County taxed under this subpart. (Act 2002-293, p.
613, §4.)...
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