45-14-242.01
Section 45-14-242.01 Definitions. For the purposes of this part the following words
shall have the following meanings: (1) COUNTY. Clay County. (2) COUNTY COMMISSION. The Clay
County Commission. (3) 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
the distributor in interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid
motor fuels or any device or substitute commonly used in internal combustion engines. The
term shall not be held to apply to aviation fuels or to those products known commercially
as kerosene oil, fuel oil, or crude oil when used for lighting, heating, or industrial purposes.
(5) MOTOR FUEL. Diesel fuel, tractor fuel, distillate, kerosene, jet fuel, or any substitute
therefor. The term shall not be held to apply to aviation fuels or to those products commercially
known as kerosene oil, fuel oil, or crude oil, when used for lighting, heating,...
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45-2-244.044
Section 45-2-244.044 Additional levies authorized. (a) After January 1, 1995, the county
commission is authorized to levy two separate and distinct taxes each in the amount of one
cent ($.01) per gallon on persons, corporations, copartnerships, companies, agencies, and
associations engaged in the business of selling, distributing, storing, or withdrawing from
storage, for any purpose whatever, gasoline and motor fuel and substitutes therefor in the
county. The tax shall parallel the state excise tax on gasoline and motor fuel and shall be
collected in the same manner. (b) Effective October 1, 2018, the county commission is authorized
to levy an additional tax not to exceed three cents ($.03) per gallon 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 and
motor fuel and substitutes therefor in the county. The tax shall parallel the...
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45-32-244.04
Section 45-32-244.04 Report of business address. Within 30 days after the effective
date of the levy of the tax, every distributor, storer, or retail dealer engaged in the sale
or withdrawal of gasoline or motor fuel in the county shall make a report on blanks furnished
under Section 45-32-244.01 to the county commission, showing the place and post office
address at which he or she is engaged in the business of distributor or storer or retail dealer
in gasoline or motor fuel within the county, which information shall be entered by the county
commission on a book kept for that purpose, and should such distributor, storer, or retail
dealer move his or her place of business from one business address to another, such distributor,
storer, or retail dealer shall within 30 days thereafter notify the county commission of such
removal giving the former place and post office address and also the place and post office
address to which his or her place of business has been removed. After the tax...
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45-2-244.034
Section 45-2-244.034 Report to commission. Within 30 days after any tax shall have been
levied under authority of this subpart, every distributor, storer, or retail dealer engaged
in the sale or withdrawal of gasoline or motor fuel in Baldwin County shall make a report
on blanks furnished under Section 45-2-244.032 to the Baldwin County Commission, showing
the place and post office address at which he or she is engaged in the business of distributor
or storer or retail dealer in gasoline or motor fuel within Baldwin County, which information
shall be entered by the Baldwin County Commission on a book kept for that purpose, and should
such distributor, storer, or retail dealer move his or her place of business from one business
address to another such distributor, storer, or retail dealer shall within 30 days thereafter
notify the Baldwin County Commission of such removal giving the former place and post office
address and also the place and post office address to which his or her place...
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40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection,
sales of motor fuel to the following are exempt from the tax levied by subsection (a) of Section
40-17-325 and shall not be paid at the rack: (1) All motor fuel exported from this state for
which proof of export is available in the form of a terminal issued destination state shipping
document that is a. exported by a supplier who is licensed in the destination state or b.
is sold by a supplier to a licensed exporter for immediate export to a state for which the
applicable destination state motor fuel excise tax has been collected by the supplier who
is licensed to remit the tax to the destination state. If the motor fuel is exempt from the
excise tax due to the product being exported from this state, then the motor fuel exported
from this state shall also be exempt from the inspection fee imposed under Section
8-17-87. This exemption shall not apply to any motor fuel which is transported and delivered...

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45-25-242.41
Section 45-25-242.41 Levy of tax. In addition to all other taxes imposed by law, there
is imposed an excise tax of one cent ($0.01) per gallon on persons, corporations, copartnerships,
companies, agencies, or associations engaged in the business of selling, distributing, storing
or withdrawing from storage for any purpose whatever, gasoline or other liquid motor fuels
or devices or substitutes, except diesel fuel used for any purpose whatsoever, therefor in
DeKalb County, Alabama, and to require every distributor, retail dealer or storer of gasoline
as herein defined to pay excise tax of one cent ($0.01) per gallon upon the selling, distributing,
or withdrawing from storage for any use, gasoline as herein defined in DeKalb County, Alabama;
provided that the excise tax levied by this subpart shall not be levied upon the sale of gasoline
in interstate commerce, and provided further that if the excise tax imposed by this subpart
upon the sale of such gasoline shall have been paid by a...
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45-30-241.04
Section 45-30-241.04 Reports to the commission. Within 30 days after the effective date
of the levy of the tax authorized by this part, every distributor, storer, or retail dealer
engaged in the sale or withdrawal of gasoline or motor fuel in Franklin County shall make
a report on blanks furnished under Section 45-30-241.02 to the Franklin County Commission,
showing the place and post office address at which he or she is engaged in the business of
distributor or storer or retail dealer in gasoline or motor fuel within Franklin County, which
information shall be entered by the Franklin County Commission on a book kept for that purpose.
Should such distributor, storer, or retail dealer move his or her place of business from one
business address to another such distributor, storer, or retail dealer shall within 30 days
thereafter notify the Franklin County Commission of such removal giving the former place and
post office address and also the place and post office address to which his or...
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45-36-243.04
Section 45-36-243.04 Report of business address. Within 30 days after any tax shall
have been levied under authority of this part every distributor, storer, or retail dealer
engaged in the sale or withdrawal of gasoline or motor fuel, as herein defined, in Jackson
County shall make a report on blanks furnished under Section 45-36-243.01 to the county
commission of such county, showing the place and post office address at which he or she is
engaged in the business of distributor or storer or retail dealer in gasoline or motor fuel,
as herein defined, within Jackson County, which information shall be entered by the county
commission of the county on a book kept for that purpose, and should such distributor, storer,
or retail dealer move his or her place of business from one business address to another such
distributor, storer, or retail dealer shall within 30 days thereafter notify the county commission
of such removal, giving the former place and post office address and also the place...
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45-39-243.04
Section 45-39-243.04 Reports to the commission. Within 30 days, after the effective
date of the levy of the tax authorized by this part, every distributor, storer, or retail
dealer engaged in the sale or withdrawal of gasoline or motor fuel in Lauderdale County shall
make a report on blanks furnished under Section 45-39-243.02 to the Lauderdale County
Commission, showing the place and post office address at which he or she is engaged in the
business of distributor or storer or retail dealer in gasoline or motor fuel within Lauderdale
County, which information shall be entered by the Lauderdale County Commission on a book kept
for that purpose. Should the distributor, storer, or retail dealer move his or her place of
business from one business address to another the distributor, storer, or retail dealer shall
within 30 days thereafter notify the Lauderdale County Commission of the removal giving the
former place and post office address and also the place and post office address to which...

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45-43-244.04
Section 45-43-244.04 Report of business address. Within 30 days after the effective
date of the levy of the tax levied under this part, every distributor, storer, or retail dealer
engaged in the sale or withdrawal of gasoline or motor fuel in Lowndes County shall make a
report on blanks furnished under Section 45-43-244.01 to the Lowndes County Commission,
showing the place and post office address at which he or she is engaged in the business of
distributor or storer or retail dealer in gasoline or motor fuel within Lowndes County, which
information shall be entered by the Lowndes County Commission on a book kept for that purpose,
and should such distributor, storer, or retail dealer move his or her place of business from
one business address to another such distributor, storer, or retail dealer shall within 30
days thereafter notify the Lowndes County Commission of such removal giving the former place
and post office address and also the place and post office address to which his or...
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