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22-35-12
Section 22-35-12 Liability of underground and aboveground storage tank owner. This chapter
is to assist the underground and aboveground storage tank owner to the extent provided for
in this chapter, but not to relieve the owner of any liability that cannot be satisfied by
the provisions of this chapter. (Acts 1988, No. 88-378, p. 557, §13; Acts 1993, No. 93-628,
p. 1062, §12.)...
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22-35-6
Section 22-35-6 Alabama Underground and Aboveground Storage Tank Trust Fund Management Board
created; composition; powers and duties; compensation. (a) There is hereby created the Alabama
Underground and Aboveground Storage Tank Trust Fund Management Board, hereinafter referred
to as the "management board," comprised of nine voting members: One member appointed
by the Governor for a three-year term, one member appointed by the Lieutenant Governor for
a three-year term, one member appointed by the Senate President Pro Tempore for a two-year
term, one member appointed by the Speaker of the House of Representatives for a two-year term,
and one member appointed by the Speaker Pro Tempore for a one-year term, all of whom are from
a list of qualified individuals for each position provided by the governing body of the Petroleum
and Convenience Marketers of Alabama; and additionally, one member appointed by the Speaker
of the House of Representatives for a one-year term from a list of...
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22-35-2
Section 22-35-2 Short title. This chapter may be cited as the "Alabama Underground and
Aboveground Storage Tank Trust Fund Act." (Acts 1988, No. 88-378, p. 557, §2; Acts 1993,
No. 93-628, p. 1062, §2.)...
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22-36-6
Section 22-36-6 Expenditure of funds from leaking Underground Storage Tank Trust Fund; investigative
and corrective powers in regard to administration of funds; liability of owner or operator
for costs. (a) The department shall be authorized to administer the expenditure of any funds
made available from the Leaking Underground Storage Tank Trust Fund established by the Superfund
Amendments and Reauthorization Act of 1986. (b) To enable the department to administer the
Leaking Underground Storage Tank Trust Fund, or state fund, where applicable, the department:
(1) Shall have authority to take investigative and corrective action with respect to releases
of petroleum from underground storage tanks; (2) Shall have the authority to expend any state
funds which may be made available for investigative and corrective action or federal funds
which are authorized for state use under 42 U.S.C. §6991b.(h) for investigative or corrective
action involving releases of petroleum from underground...
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45-9-170
Section 45-9-170 Regulation of junkyards; public nuisances; enforcement. (a) The regulation
of the accumulation and storage of junk, inoperable motor vehicles, and other litter within
the unincorporated areas of Chambers County, and licensing the operation of junkyards within
the unincorporated areas of Chambers County is hereby declared to be in the public interest
and necessary to promote the public safety, health, welfare, convenience, and enjoyment of
public travel; to protect the public investment in public highways; to preserve and enhance
the scenic beauty of lands and the environment; and to promote the conservation of natural
mineral resources by encouraging recycling. The Legislature finds and declares that within
the unincorporated areas of Chambers County the accumulation and storage of junk, inoperable
motor vehicles, other litter, and the operation of junkyards, any of which do not conform
to the requirements of this section, are a public nuisance. (b)(1) It is unlawful...
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40-17-349
Section 40-17-349 Violations. (a) Persons violating any provision of this article may be restrained
from distributing, using, or withdrawing from storage any taxable motor fuel, as herein defined,
and may be prosecuted in the name of the State of Alabama by the Attorney General or, under
his or her direction, by a district attorney or, with the approval of the Governor, an attorney
employed by the department until that person has complied with this article. (b) It shall
be unlawful for any person to sell for use or to use motor fuel upon which the tax levied
by this article has not been paid or the payment assumed by a licensee. Any person who willfully
fails to comply with this article, for each failure, shall be subject to a penalty imposed
by the department of not less than one hundred dollars ($100) nor more than ten thousand dollars
($10,000). (Act 2011-565, p. 1084, §30.)...
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40-17-346
Section 40-17-346 Monthly exporter returns. (a) A person who is licensed as an exporter shall
file monthly returns with the department on forms prescribed and furnished by the department
concerning the amount of taxable motor fuel exported from this state. (b) The report must
contain all of the following information with respect to motor fuel other than diesel fuel
dyed in accordance with the Internal Revenue Code: (1) All shipments of taxable motor fuel
removed from a terminal in this state as to which the tax imposed by this article previously
was paid or accrued for direct delivery outside of this state by the exporter. (2) All shipments
of taxable motor fuel acquired free of this state's motor fuel tax at a terminal in this state
for direct delivery outside of Alabama but as to which the destination state's motor fuel
tax was paid or accrued to the supplier at the time of removal from the terminal. (3) The
gallons delivered to taxing jurisdictions outside this state out of bulk...
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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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22-35-1
Section 22-35-1 Legislative findings and intent. The Legislature of the State of Alabama finds
and declares that certain lands of Alabama constitute unique and delicately balanced resources;
that the protection of these resources is vital to the economy of this state; and that the
preservation of waters is a matter of the highest urgency and priority as these waters provide
a primary source of potable water in this state; that such use can only be served effectively
by maintaining the quality of waters in as close to a comparable previous condition as possible,
taking into account multiple use accommodations necessary to provide the broadest possible
promotion of public and private interests. The Legislature further finds that where contamination
of soils or waters has occurred, remedial measures have often been delayed for long periods
while determinations as to liability and the extent of liability are made; that such delays
result in the continuation and intensification of the...
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40-17-382
Section 40-17-382 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) All local taxing jurisdictions
in the state shall authorize use of the system for any taxpayer required to file a return
for a local motor fuel tax calculated on a per gallon basis and remit the tax payments. The
return shall include, but not be limited to, the name of the store, the physical address of
the store, the sales tax number of each store, the number of gallons of excise taxable motor
fuel sold by the distributor to the store, the local excise tax paid, and any other information
required by the department. Any taxpayer using the system for filing an electronic tax return
for a local taxing jurisdiction shall be required to simultaneously remit payment through
the system or through another method of payment accepted by the local taxing jurisdiction
or its designee for which payment is being made. (b) Not later...
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