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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