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45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a) For
the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.20.htm - 12K - Match Info - Similar pages
45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.htm - 12K - Match Info - Similar pages
40-17-322
fuel from a supplier in this state. (3) AVIATION FUEL. Aviation gasoline or aviation jet fuel.
(4) AVIATION GASOLINE. Motor fuel designed for use in the operation of aircraft other than
jet aircraft, and sold or used for that purpose. (5) AVIATION JET FUEL. Motor fuel designed
for use in the operation of jet or turbo-prop aircraft and sold or used for that purpose.
(6) 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 or used as motor fuel
in a diesel engine. (7) 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. (8) BLENDER. A person
who produces blended motor fuel outside the bulk transfer/terminal system. (9) BLENDING. The
mixing of one or more petroleum products, with or without another product, regardless of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-322.htm - 13K - Match Info - Similar pages
45-2-244.031
Section 45-2-244.031 Levy of tax. Subject to the provisions of Section 45-2-244.043, there
is hereby imposed excise taxes in an amount not to exceed three cents ($.03) per gallon on
persons selling, distributing, storing, or withdrawing from storage for any purpose whatever,
gasoline and motor fuel within such counties and to require every distributor, retail dealer,
or storer of gasoline or motor fuel as herein defined to pay such excise taxes upon the selling,
distributing, or withdrawing from storage for any use, gasoline and motor fuel as herein defined
in such counties; provided that excise taxes levied pursuant to the provisions of this subpart
shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided
further that if the excise tax imposed under this subpart upon the sale of such gasoline or
motor fuel shall have been paid by a distributor or by retail dealer or storer, such payment
shall be sufficient, the intention being that the taxes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.031.htm - 2K - Match Info - Similar pages
9-17-153
Section 9-17-153 Protection against pollution and escape of gas; property rights. (a) The board
shall issue such orders, rules and regulations as may be necessary for the purpose of protecting
any such storage facility against pollution, invasion, and the escape or migration of gas
therefrom, including such necessary orders, rules and regulations as may pertain to the drilling
into or through such storage facility. (b) Any and all hydrocarbons which are within the storage
facility on May 21, 1992 and at all times thereafter and which have been acquired by the storage
operator by condemnation or otherwise and any and all gas injected into said facility by the
storage operator shall be deemed the property of the storage operator, his heirs, successors
and assigns, and in no event shall such hydrocarbons or injected gas be subject to the right
of the owner of the surface of the lands or of any mineral interest therein under which such
storage facility shall lie or be adjacent to or of any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-153.htm - 1K - Match Info - Similar pages
45-27-246.03
Section 45-27-246.03 Distribution of funds to Escambia County General Fund. (a) An amount equal
to 10 percent of the total of all net funds received by Escambia County after June 1, 1989,
and distribution of funds as provided in Section 45-27-246, from a severance tax or privilege
tax on oil and gas under any general law, including Sections 40-20-1 through 40-20-13, or
any local law whatsoever, shall be deposited in the Escambia County General Fund. (b) The
provisions of this section shall become effective immediately upon the first receipt of funds
by Escambia County pursuant to Sections 40-20-2 and 40-20-8. (Act 82-744, 2nd Sp. Sess., p.
215, §4; Act 84-543, p. 1168, §1; Act 89-270, p. 424, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-246.03.htm - 1K - Match Info - Similar pages
45-27-246.04
Section 45-27-246.04 Distribution of funds from Escambia County Courthouse and County Jail
Trust Fund. The funds received by Escambia County prior to June 1, 1989, from severance tax
or privilege tax on oil and gas under any general law, including Sections 40-20-1 through
40-20-13, or any local law whatsoever, and deposited in the county treasury designated as
the Escambia County Courthouse and County Jail Trust Fund, shall be distributed as follows:
(1) All the interest from such investment shall be deposited in the county general fund. (2)
Up to five hundred thousand dollars ($500,000) of the principal shall be deposited in the
county general fund. (3) The remaining principal shall be deposited as principal into the
Escambia County Oil and Gas Severance Trust as established in Subpart 2. The earned interest
that is generated by this transfer of principal shall be expended according to the provisions
of Subpart 2. (Act 89-270, p. 424, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-246.04.htm - 1K - Match Info - Similar pages
40-13-53
Section 40-13-53 Applicability. (a) The term severed material, as defined in subdivision (9)
of Section 40-13-51 shall not include lime or limestone used for agricultural purposes or
for pollution control or abatement purposes, nor rock dust used for settling coal dust in
underground mines or similar uses, nor any natural minerals used for the purpose of producing
portland cement, nor processed sand used in the foundry cores, mold, and linings, nor clay
that produces lightweight aggregate, severed materials that are further processed into a finished
aggregate or limestone product without being transported on a public road, marble and marble
by-products, iron ore, quartzite, coal, oil, and natural gas and the severance of marble and
marble by-products, iron ore, quartzite, coal, oil, and natural gas shall not be subject to
the provisions of this article. (b) The tax levied by this article shall apply to all severed
material severed from the ground within this state and sold as tangible...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-53.htm - 4K - Match Info - Similar pages
24-9-8
Section 24-9-8 Quiet title and foreclosure action. (a) The authority may initiate a quiet title
action under this section to quiet title to real property held by the authority or interests
in tax delinquent property held by the authority by recording with the office of the judge
of probate in the county in which the property subject to quiet title action is located a
notice of pending quiet title action. The notice shall include the name of the taxpayer whose
interest was affected by the tax sale; the name of any other party as revealed by a search
and examination of the title to the property who may claim an interest in the property; a
legal description of the property; the street address of the property if available; the name,
address, and telephone number of the authority; a statement that the property is subject to
the quiet title proceedings under Act 2013-249; and a statement that any legal interests in
the property may be extinguished by a circuit court order vesting title to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-9-8.htm - 13K - Match Info - Similar pages
9-17-34
Section 9-17-34 Additional definitions. In addition to the definitions contained in Section
9-17-1, which shall apply for the purpose of computing the tax as provided in Section 9-17-35,
except to the extent there is a conflict with the definitions contained herein, the following
definitions shall apply for the purpose of computing the tax as provided in Section 9-17-35:
(1) Gross Proceeds. The gross proceeds for a month shall be the sum of the month's market
proceeds and non-market proceeds. No adjustments or deductions may be taken from the market
proceeds or the non-market proceeds in computing gross proceeds. (2) Market Proceeds. The
market proceeds for a month shall be the sum of the amounts due under all market sales transactions
during the month. The amount due under each market sales transaction shall be determined by
multiplying the unit sales price by the volume of severed oil or gas sold in each transaction.
(3) Market Sales Transaction. An agreement or contract for the sale...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-34.htm - 5K - Match Info - Similar pages
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