45-35-242
Section 45-35-242 Levy of tax. There is levied in Houston County, Alabama, for the purpose of constructing and maintaining public roads, streets, bridges, and ferries, a privilege tax of not more than one cent per gallon on all gasoline or gasohol which is sold or delivered in the county, for the privilege of selling or delivering same. For purposes of this part, the tax herein applies only to gasoline and gasohol; any other motor vehicle fuel or oil or gas is expressly exempt from the application of this part. (Act 82-727, p. 183, §1.)...
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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...
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45-44-242.06
Section 45-44-242.06 Violations. If any distributor, retail dealer, or storer of gasoline or motor fuel fails to make the reports, fails to comply with any regulation adopted for the collection of the tax by the county commission within the time required for making the reports, or fails to pay the tax imposed within the time established for the payment, the distributor, retail dealer, or storer shall be guilty of a Class C misdemeanor, and, upon conviction thereof, shall be punished as provided by law. (Act 2015-414, p. 1250, § 7; Act 2015-449, p. 1451, § 7.)...
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8-17-97
Section 8-17-97 Collection and payment of inspection fee; filing requirements; rulemaking authority. (a) It shall be the duty of the person first selling dyed diesel fuel, dyed kerosene, or lubricating oil in this state or importing dyed diesel fuel, dyed kerosene, or lubricating oil into the state, on which an inspection fee is due to collect and pay such inspection fee to the Department of Revenue each month in respect of all dyed diesel fuel, dyed kerosene, or lubricating oil sold or imported in the state during the preceding month unless the purchaser is an inspection fee permit holder. (b) It shall be the duty of the supplier or permissive supplier to collect and pay the inspection fee to the Department of Revenue each month in respect of all dyed diesel fuel or dyed kerosene destined for Alabama that is sold to an importer that does not have a valid inspection fee permit issued by the Alabama Department of Revenue. (c) It shall be the duty of the supplier or permissive supplier...
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23-6-10
Section 23-6-10 Revenues of corporation. For the purpose of providing funds to enable the corporation to pay the principal of, premium, if any, and interest on any bonds issued by it under the provisions of this chapter, and to accomplish the purposes and objects of its creation, there hereby are irrevocably pledged to such purpose and appropriated so much as may be necessary for such purpose of the following: The State Department of Transportation's portion of the four cent per gallon excise tax levied on gasoline, motor fuel, and lubricating oil under the provisions of Title 40, Chapter 17, Article 6. All moneys hereby appropriated and pledged shall constitute a sinking fund for the purpose of paying the principal of, premium, if any, and the interest on bonds of the corporation. (Acts 1985, No. 85-549, p. 833, §10.)...
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40-17-346
Section 40-17-346 Monthly exporter returns. (a) A person who is licensed as an exporter shall file monthly returns with the department on forms prescribed and furnished by the department concerning the amount of taxable motor fuel exported from this state. (b) The report must contain all of the following information with respect to motor fuel other than diesel fuel dyed in accordance with the Internal Revenue Code: (1) All shipments of taxable motor fuel removed from a terminal in this state as to which the tax imposed by this article previously was paid or accrued for direct delivery outside of this state by the exporter. (2) All shipments of taxable motor fuel acquired free of this state's motor fuel tax at a terminal in this state for direct delivery outside of Alabama but as to which the destination state's motor fuel tax was paid or accrued to the supplier at the time of removal from the terminal. (3) The gallons delivered to taxing jurisdictions outside this state out of bulk...
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40-17-353
Section 40-17-353 Seizure of storage receptacles pending payment of taxes, interest, and penalties; sale of motor fuel; forfeiture of contraband. (a) Upon the discovery of any motor fuel illegally imported into or illegally transported, delivered, stored, or sold in this state, the commissioner shall order the tank or other storage receptacle in which the motor fuel is located to be seized and locked or sealed until the tax, interest, and penalties levied under this article are assessed and paid. (b) If the assessment for the above tax is not paid within 30 days, the commissioner, in addition to the other remedies in this article, may sell the motor fuel and use the proceeds of the sale to satisfy the assessment due, with any excess funds after payment of the assessment and costs of the sale being returned to the owner of the motor fuel. (c) All motor fuel and any property, tangible or intangible, which is found upon the person or in any vehicle which the person is using, including the...
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45-48-243
Section 45-48-243 Levy and collection of taxes. (a) The State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by Marshall County upon the business of selling, delivering, withdrawing from storage, or keeping in storage for sale or delivery in such county gasoline, naptha, and other liquid motor fuels or any substitute therefor, commonly used in internal combustion engines. (b) All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the State Department of Revenue and such payment shall be a full and complete discharge of all liability therefor to Marshall County. (c) This section shall apply to taxes that have become owing both before and after October 1, 1981. (d) The State Department of Revenue is authorized to promulgate reason- able rules and regulations to facilitate the orderly and efficient collection of these taxes. (e) The State Department of...
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13A-8-170
Section 13A-8-170 Violation and penalties. (a) No person shall drive his or her motor vehicle off the premises of an establishment where gasoline is offered for retail sale after dispensing gasoline into the fuel tank of his or her motor vehicle if the person fails to remit payment or make an authorized charge for the gasoline that was dispensed. (b) A person who violates this section shall be guilty of a Class A misdemeanor. (c) The driver's license of a person convicted for a second or subsequent offense of violating this section shall be suspended as follows: (1) On a second conviction, the driver's license of the person shall be suspended for a period of six months. (2) On a third or subsequent conviction, the driver's license of the person shall be suspended for a period of one year. (d) The person shall submit the driver's license to the court upon conviction and the court shall forward the driver's license to the Alabama State Law Enforcement Agency. (Act 99-567, p. 1219, §1.)...
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40-17-349
Section 40-17-349 Violations. (a) Persons violating any provision of this article may be restrained from distributing, using, or withdrawing from storage any taxable motor fuel, as herein defined, and may be prosecuted in the name of the State of Alabama by the Attorney General or, under his or her direction, by a district attorney or, with the approval of the Governor, an attorney employed by the department until that person has complied with this article. (b) It shall be unlawful for any person to sell for use or to use motor fuel upon which the tax levied by this article has not been paid or the payment assumed by a licensee. Any person who willfully fails to comply with this article, for each failure, shall be subject to a penalty imposed by the department of not less than one hundred dollars ($100) nor more than ten thousand dollars ($10,000). (Act 2011-565, p. 1084, §30.)...
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