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45-44-242.07
Section 45-44-242.07 Enforcement. The county commission shall enforce this part and
may 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 county commission may make
any and all rules and regulations deemed necessary and proper for the collection of the tax.
Upon a resolution of the county commission, the State Department of Revenue may collect the
tax imposed by the county pursuant to this part. All persons, firms, businesses, and corporations
owing the tax shall pay it to the Department of Revenue and the payment shall be a full and
complete discharge of all liability for the tax owed the county. The Department of Revenue
shall promulgate reasonable rules and regulations to facilitate the orderly and efficient
collection of the tax imposed pursuant to this part. The Department of Revenue may recover
all costs of collecting the tax, not to exceed five percent of the proceeds and shall...
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40-17-358
Section 40-17-358 Taxes to be borne by consumer and paid once. All municipalities and
all counties currently levying an excise or privilege license tax upon the sale, use, or consumption,
distribution, storage, or withdrawal from storage of gasoline or motor fuel may require that
where the tax has been paid to the municipality or county by a distributor, refiner, or by
any retail dealer, storer, or user, such payment shall be sufficient, the intent being that
the tax shall be borne by the consumer and paid to the municipality or county but once. (Act
2011-565, p. 1084, §39.)...
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45-30-244
Section 45-30-244 Levy of tax; collection and disposition. (a) The Franklin County Commission
shall levy and impose in the county, in addition to all other taxes of every kind now imposed
by law and collect as herein provided, a privilege or license tax on the sale of any automotive
vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed
with the licensing officer of the county and purchased other than at wholesale in the county
from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semi trailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) There is hereby levied and imposed in Franklin County,
in addition to all other taxes of every kind now imposed by law, and the county commission
shall collect as herein provided, an excise or use tax on the storage, use, or other consumption
in the county of any automotive vehicle, truck trailer,...
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45-44-242.10
Section 45-44-242.10 Penalties. Any distributor, storer, or dealer who violates this
part or who fails to comply with any rule or regulation promulgated hereunder, may be restrained,
and prosecution instituted by the Attorney General, or by counsel as the county commission
directs, from distributing, selling, storing, or withdrawing from storage any gasoline or
motor fuel the sale or withdrawal of which is taxable until those persons have complied with
this part. (Act 2015-414, p. 1250, § 11; Act 2015-449, p. 1451, § 11.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-242.10.htm - 844 bytes - Match Info - Similar pages
45-47-244
Section 45-47-244 Authorization to levy tax; collection; disposition of (a) The Marion
County Commission is hereby authorized to levy and impose in the county, in addition to all
other taxes of every kind now imposed by law and to collect as herein provided, a privilege
or license tax on the sale of any automotive vehicle, truck trailer, semitrailer, and house
trailer required to be registered or licensed with the Marion County Judge of Probate and
purchased other than at wholesale in the county from any person, firm, or corporation which
is not a licensed dealer engaged in selling automotive vehicles, truck trailers, semitrailers,
or house trailers an amount equal to one and one-half percent of the purchase price. (b) The
Marion County Commission is hereby authorized to levy and impose in the county, in addition
to all other taxes of every kind now imposed by law, and to collect as herein provided, an
excise or use tax on the storage, use, or other consumption in the county of any...
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45-36-243.05
Section 45-36-243.05 Violations. If any distributor, storer, or retail dealer of gasoline
or motor fuel, as herein defined, in such county shall fail to make the reports of 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 of such county, 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 upon conviction thereof shall pay a civil
fine of not more than five hundred dollars ($500) for each offense. (Act 88-291, p. 444, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-243.05.htm - 955 bytes - Match Info - Similar pages
45-43-246.62
Section 45-43-246.62 Levy of tax; exemption. (a) The County Commission of Lowndes County
shall levy, in addition to all other taxes, including, but not limited to, municipal gross
receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross
receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied upon
each person, firm, or corporation engaged in the business of selling at retail machines used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal property,
and any parts of such machines or any motor vehicle, truck trailer, semitrailer, or house
trailer shall be an amount determined by the county commission. Provided, however, when any
used motor vehicle, truck trailer, semitrailer, or house trailer is taken in trade, or in
a series of trades, as a credit or part payment on the sale of a new or used vehicle, the
amount of the tax determined by the county commission shall be paid on the net...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.62.htm - 1K - Match Info - Similar pages
45-43-246.82
Section 45-43-246.82 Levy of tax; exemption. (a) The County Commission of Lowndes County
shall levy, in addition to all other taxes, including, but not limited to, municipal gross
receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross
receipts. Notwithstanding the foregoing, the amount of the tax levied pursuant to this subpart
upon each person, firm, or corporation engaged in the business of selling at retail machines
used in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property, and any parts of such machines or any motor vehicle, truck, truck trailer, semitrailer,
or house trailer shall be an amount determined by the county commission. Provided, however,
when any used motor vehicle, truck, truck trailer, semitrailer, or house trailer is taken
in trade, or in a series of trades, as a credit or part payment on the sale of a new or used
vehicle, the amount of the tax determined by the county commission shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.82.htm - 1K - Match Info - Similar pages
45-25-242.01
Section 45-25-242.01 Levy of tax. The governing body of DeKalb County, Alabama, may
impose an excise tax of not exceeding 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 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 inter state 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 distributor or by retail dealer or storer, such...
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45-32-246.02
Section 45-32-246.02 Imposition of excise tax. (a) An excise tax may be imposed by the
Greene County Commission on the storage, use, or other consumption in Greene County of tangible
personal property purchased at retail on or after September 13, 1977, for storage, use, or
other consumption in such county at the rate of one percent of the sales price of such property,
except as otherwise provided as follows: (b) An excise tax may be imposed by the Greene County
Commission on the storage, use, or other consumption in Greene County of any automotive vehicle,
truck trailer, semi-trailer, or house trailer, purchased at retail on or after September 13,
1977 for storage, use, or other consumption in Greene County, at the rate of three-eighths
of one percent of the sales price of such automotive vehicle, truck trailer, semi-trailer,
or house trailer. (c) Every person, storing, using, or otherwise consuming in Greene County
any tangible personal property purchased at retail shall be liable for...
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