40-17-141
Section 40-17-141 Levy; amount of tax. Every motor carrier shall pay an excise tax upon motor
fuels used in its operations within this state at the same rate per gallon as shall be currently
in effect for the classifications of fuels so used under applicable statutes levying the gasoline
tax and diesel fuel tax, as such terms are defined in subdivisions (6) and (7) of Section
40-17-140. (Acts 1961, No. 674, p. 925, §2.)...
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40-17-382
Section 40-17-382 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. (a) All local taxing jurisdictions
in the state shall authorize use of the system for any taxpayer required to file a return
for a local motor fuel tax calculated on a per gallon basis and remit the tax payments. The
return shall include, but not be limited to, the name of the store, the physical address of
the store, the sales tax number of each store, the number of gallons of excise taxable motor
fuel sold by the distributor to the store, the local excise tax paid, and any other information
required by the department. Any taxpayer using the system for filing an electronic tax return
for a local taxing jurisdiction shall be required to simultaneously remit payment through
the system or through another method of payment accepted by the local taxing jurisdiction
or its designee for which payment is being made. (b) Not later...
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45-28-244
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized and
empowered to levy either a county gasoline tax that would remain in effect indefinitely in
all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline
and motor fuel and substitutes therefor or to levy a one cent ($0.01) county sales and use
tax in all areas of the county that would only be in effect from its date of imposition until
December 31, 1995, at which time such sales and use tax would expire and no longer be in effect.
(b) Should the county commission choose to impose a gasoline tax under subsection (a), such
tax shall be levied on persons, corporations, copartnerships, companies, agencies, and associations
engaged in the business of selling, distributing, storing, or withdrawing from storage, for
any purpose whatever, gasoline, motor fuels, and substitutes therefor anywhere in Etowah County.
Such gasoline and motor fuel taxes levied under this section...
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8-17-80
Section 8-17-80 Definitions. (a) The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where the context clearly
indicates a different meaning: (1) AVIATION GASOLINE. Motor fuel designed for use in the operation
of aircraft other than jet aircraft, and sold or used for that purpose. (2) BIODIESEL FUEL.
Any motor fuel or mixture of motor fuels that is derived, in whole or in part, from agricultural
products or animal fats, or the wastes of such products or fats, and is advertised as, offered
for sale as, suitable for use as, or used as motor fuel in a diesel engine. (3) BLENDED FUEL.
A mixture composed of gasoline or diesel fuel and any other liquid that can be used as a motor
fuel in a highway vehicle. (4) BOARD. The Alabama Board of Agriculture and Industries. (5)
BRAND. The trade name or other designation under which a particular petroleum product is sold,
offered for sale, or otherwise identified. (6) BULK...
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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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40-25-41
Section 40-25-41 Levied; amount; liability for payment; registration as responsible taxpayers;
seizure of contraband. An excise tax is hereby imposed on the storage, use or other consumption
in this state of tobacco products purchased at retail in an amount equal to that set out in
Section 40-25-2 or to any additional amount or amounts of tobacco sales tax as may be otherwise
levied or provided by law. Every person storing, using, or otherwise consuming in this state
tobacco products purchased at retail shall be liable for the tax imposed by this article,
and the liability shall not be extinguished until the tax has been paid to this state; provided,
that if said tobacco products have attached thereto the stamps provided in said Section 40-25-2
as aforesaid, or as otherwise provided by law, or if said tax imposed by said Section 40-25-2
as aforesaid, or to any additional amount or amounts of tobacco sales tax as may be otherwise
levied or provided by law has been paid by the seller of...
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45-44-242.04
Section 45-44-242.04 Recordkeeping. Every distributor, retail dealer, or storer shall keep
all books, documents, or papers to show the amounts of sale or withdrawals of gasoline and
motor fuel for not less than two years. (Act 2015-414, p. 1250, § 5; Act 2015-449, p. 1451,
§ 5.)...
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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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23-8-2
Section 23-8-2 Legislative findings. The Legislature finds all of the following: (a) That consistent
with the constitutional mandate that navigable waterways are public highways, the Legislature
hereby finds as a fact that a portion of the gasoline and diesel fuel sold in this state is
used for marine purposes to propel vessels on coastal and inland waterways of this state.
(b) That it is the policy of this state to use a portion of the funds derived from the additional
excise tax levied by the Rebuild Alabama Act on each net gallon of gasoline and diesel fuel
for the programs and activities of the Alabama State Port Authority. (c) That the development
and growth of electric vehicle transportation infrastructure are considerations in the construction,
reconstruction, maintenance, and repair of a modern-day public road, highway, and bridge system
in this state. (d) That the State Department of Transportation is the appropriate agency to
initiate the comprehensive planning and...
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45-24-241.04
Section 45-24-241.04 Recordkeeping. Every distributor, retail dealer, or storer shall keep
for not less than three years, books, documents, or papers to show the amounts of sale or
withdrawals of gasoline and motor fuel. (Act 94-712, p. 1382, §5.)...
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