45-17-90.44
Section 45-17-90.44 Report of business location and postal address; change of address.
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 Colbert County shall make a report on blanks furnished under Section 45-17-90.42
to the Colbert 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 Colbert County, which information shall be entered by the Colbert 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 Colbert County Commission of such
removal giving the former place and post office address and also the place and...
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45-39-92.44
Section 45-39-92.44 Report of business location and postal address; change of address.
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 Lauderdale County shall make a report on blanks furnished under Section 45-39-92.42
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, 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 Lauderdale
County Commission of such removal giving the former place and post office address and also...

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45-32-244.05
Section 45-32-244.05 Violations. If any distributor, storer, or retail dealer of gasoline
or motor fuel in the county shall fail to make the reports or any of them as required in this
part or shall fail to comply with any regulation adopted for the collection of the tax by
the county commission, within the time required for making such reports, or shall fail to
pay the tax imposed within the time fixed for the payment thereof, the distributor, storer,
or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof shall
be punished for each offense as otherwise provided by law. (Act 89-195, p. 242, §6.)...
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45-35-242.03
Section 45-35-242.03 Repeal of taxes levied or collected by incorporated cities or towns.
After July 8, 1982, no incorporated city or town in Houston County, Alabama, shall levy or
collect a privilege license or excise tax on any liquid motor fuel upon the business of selling,
delivering, withdrawing from storage, or keeping in storage such fuels, on a quantity basis;
provided, however, this shall not apply to the ordinary license to do business in the municipalities.
All municipal privilege, excise, and/or license taxes on gasoline or gasohol now being levied
or collected by any incorporated city or town in the county are expressly repealed. (Act 82-727,
p. 183, §4.)...
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45-43-244.05
Section 45-43-244.05 Violations. If any distributor, storer, or retail dealer of gasoline
or motor fuel in Lowndes County shall fail to make the reports or any of them as required
in this part or shall fail to comply with any regulation adopted for the collection of the
tax by the Lowndes County Commission, within the time required for making such reports, or
shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor,
storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof
shall be punished for each offense as otherwise provided by law. (Act 87-620, p. 1097, §
6.)...
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45-17-90.45
Section 45-17-90.45 Failure to report. If any distributor, storer, or retail dealer
of gasoline or motor fuel in Colbert County shall fail to make the reports or any of them
as required in any provision of this subpart or shall fail to comply with any regulation adopted
for the collection of the tax by the Colbert County Commission, within the time required for
making such reports, or shall fail to pay the tax imposed within the time fixed for the payment
thereof, the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor,
and upon conviction thereof shall be punished for each offense as otherwise provided by law.
(Act 2002-293, p. 613, §6.)...
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45-2-244.035
Section 45-2-244.035 Failure to report. If any distributor, storer, or retail dealer
of gasoline or motor fuel in Baldwin County shall fail to make the reports or any of them
as required in any provision of this subpart or shall fail to comply with any regulation adopted
for the collection of the tax by the Baldwin County Commission, within the time required for
making such reports, or shall fail to pay the tax imposed within the time fixed for the payment
thereof, the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor,
and upon conviction thereof shall be punished for each offense as otherwise provided by law.
(Act 91-159, p. 207, §6.)...
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45-24-242.07
Section 45-24-242.07 Enforcement. The commission shall enforce this part and it shall
have the right itself, or its member or its agents to examine the books, reports, and accounts
of every distributor, retail dealer, or storer of gasoline or motor fuel on which the tax
has been imposed. The commission may make any and all rules and regulations deemed necessary
and proper for the collection of the tax. Upon a resolution of the commission, the State Department
of Revenue may collect the tax imposed by the county pursuant to this part. Provided that
collection of the tax imposed herein, by the State Department of Revenue, shall commence on
the first day of the third month following the receipt of the resolution from the Dallas County
Commission directing the department to collect the tax. All persons, firms, businesses, and
corporations owing the tax shall pay it to the department and the payment shall be a full
and complete discharge of all liability for the tax owed the county. The...
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45-39-92.45
Section 45-39-92.45 Failure to report. If any distributor, storer, or retail dealer
of gasoline or motor fuel in Lauderdale County shall fail to make the reports or any of them
as required in this subpart or shall fail to comply with any regulation adopted for the collection
of the tax by the Lauderdale County Commission, within the time required for making such reports,
or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor,
storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof
shall be punished for each offense as otherwise provided by law. (Act 2002-292, p. 604, §6.)...

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45-24-242.03
Section 45-24-242.03 Statement of sales and withdrawals. On or before the 20th day of
each month after the commission has imposed the additional excise tax, each person upon whom
the excise tax is imposed shall furnish to the commission on forms prescribed by it a true
and correct statement of all sales and withdrawals of gasoline or motor fuel made by that
person during the preceding month. Each person shall furnish to the commission any additional
information required by the commission and shall pay to the revenue commissioner an amount
of money equal to the excise tax due under this part. The statement made by the distributor,
retail dealer, or storer shall be sworn to before an officer authorized to administer oaths
and any false statement sworn to shall constitute perjury and, upon conviction, the person
so convicted shall be punished as provided by law. (Act 94-712, p. 1382, §4.)...
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