45-28-140
Section 45-28-140 Purchase of gasoline or motor fuel; equipment repairs. (a) This section shall
apply only to Etowah County. (b) It is the legislative intent of this section to declare that
volunteer rescue squads, volunteer fire departments, certain retired senior citizen volunteer
organizations, and certain other charitable foundations, agencies, and organizations are performing
vital governmental functions or services in behalf of the public welfare of our citizens and
for the public purpose. It is further declared that these volunteer organizations, agencies,
and foundations perform these governmental functions or services for the public at a cost
for less than it would cost the governing body to perform the same functions or services.
(c) The county governing body, in its sole discretion, upon resolution duly adopted, may allow
any volunteer rescue squad operating within the county, to buy gasoline or other motor fuels
from the county at its cost. Such purchases shall include any...
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40-17-142
Section 40-17-142 Credit of payment of gasoline and motor fuel taxes. (a) Every motor carrier
subject to the tax hereby imposed shall be entitled to a credit on such tax equivalent to
the rate per gallon of the applicable Alabama tax on motor fuel which is currently in effect
on all motor fuel purchased by such motor carrier within this state for use in its operations
either within or without this state and upon which the motor fuel tax has been paid by such
motor carrier. Evidence of the payment of such taxes in such form as may be required by, or
is satisfactory to, the commissioner shall be furnished by each such carrier claiming the
credit herein allowed. When the amount of the credit herein provided to which any motor carrier
is entitled for any quarter exceeds the amount of the tax hereby imposed for which the motor
carrier is liable for the same quarter, such excess may under regulations of the commissioner
be allowed as a credit on the tax hereby imposed for which such motor...
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40-17-325
Section 40-17-325 Levy of excise tax; rates. (a) Subject to the exemptions provided for in
this article, the tax is imposed on net gallons of motor fuel according to Section 40-17-326
at the following rates: (1) Eighteen cents ($.18) per gallon on gasoline, which is comprised
of a seven cents ($.07) excise tax, a supplemental five cents ($.05) excise tax, and an additional
six cent ($.06) excise tax. (2) Nineteen cents ($.19) per gallon on diesel fuel, comprised
of a thirteen cents ($.13) excise tax and an additional six cents ($.06) excise tax. (3) Nine
and one-half cents per gallon ($.095) on aviation gasoline and three and one-half cents per
gallon ($.035) on aviation jet fuel when the aviation fuel is sold to a licensed aviation
fuel purchaser. Aviation gasoline is to be taxed as gasoline and aviation jet fuel is to be
taxed as diesel fuel when not sold to a licensed aviation fuel purchaser. (b) The motor fuel
subject to the excise tax levied by this section shall not be subject to...
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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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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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45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene County Commission is hereby authorized to
impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Greene County a county privilege, license,
or excise tax up to the following amounts: a. Five cents ($0.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. c. Five cents ($0.05) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed,
and other kinds and forms of tobacco which is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
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45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on every
person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco
or tobacco products in Macon County, a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.05) for each package of cigarettes made of tobacco or any substitute
therefor. b. Five cents ($.05) for each package of cigars made of tobacco or any substitute
therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single
wrapped cigars. c. Five cents ($.05) for each sack, can, package, or other container of smoking
tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms
of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette.
d. Five cents ($.05), for each sack, plug, package, or other container of chewing tobacco,
which tobacco is prepared in such manner suitable for chewing only...
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40-17-146
Section 40-17-146 Disposition of proceeds of tax; appropriations. The proceeds of the tax hereby
imposed shall be disbursed as follows: That portion thereof that is attributable to the use
of motor fuel subject to the gasoline tax shall be disbursed in the manner provided by law
for the disbursement of the proceeds of the gasoline tax; and that portion thereof that is
attributable to the use of motor fuel subject to the diesel fuel tax shall be disbursed in
the manner provided by law for the disbursement of the proceeds of the diesel fuel tax. The
cost of administering and enforcing this article for each fiscal year shall be paid to the
state Department of Revenue, to be allotted and budgeted under Article 4 of Chapter 4 of Title
41, in addition to the regular appropriation to such department. (Acts 1961, No. 674, p. 925,
§7; Acts 1965, No. 750, p. 1357, §4.)...
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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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45-11-246.01
Section 45-11-246.01 Levy of tax authorized. (a) The Chilton County Commission, upon a majority
vote of the members and in addition to all other taxes, may levy a sales and use tax in an
amount up to one percent on sales, use, storage, consumption, or gross receipts in the county
and, in addition, may levy a sales and use tax in the amount of up to two percent on sales,
use, storage, consumption, or gross receipts outside of the corporate limits of the City of
Clanton, the City of Jemison, the Town of Maplesville, and the Town of Thorsby. (b) The gross
receipts of any business and the gross proceeds of all sales and use of products or services
which are presently exempt under the state sales and use tax statutes are exempt from the
taxes authorized by this part. In addition, the gross receipts and gross proceeds from the
sale and use of all motor vehicles and agricultural machinery and equipment and related items
covered by Section 40-23-37, are exempt from the taxes. (c) Any taxes...
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