45-2-244.037
Section 45-2-244.037 Delinquency. If any distributor, storer, or retail dealer in gasoline
or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under
authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart
and there shall be added to the amount of his or her tax a penalty of 25 percent, provided,
if in the opinion of the County Commission of Baldwin County a good and sufficient cause or
reason is shown for such delinquency, the penalty may be rescinded. The Baldwin County Commission
shall be authorized and empowered to make returns for delinquent taxpayers upon such information
as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If
any person shall be delinquent in the payment of any tax imposed pursuant to the provisions
of this subpart, the County Commission of Baldwin County shall issue execution for the collection
of the same, directed to the Baldwin County Sheriff, who...
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45-17-90.47
Section 45-17-90.47 Penalty for delinquency. If any distributor, storer, or retail dealer in
gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed
under authority of this subpart, the tax shall be deemed delinquent within the meaning of
this subpart and there shall be added to the amount of the tax a penalty of 25 percent, provided,
if in the opinion of the County Commission of Colbert County a good and sufficient cause or
reason is shown for such delinquency, the penalty may be rescinded. The Colbert County Commission
shall be authorized and empowered to make returns for delinquent taxpayers upon such information
as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If
any person shall be delinquent in the payment of any tax imposed pursuant to the provisions
of this subpart, the County Commission of Colbert County shall issue execution for the collection
of the same, directed to the Colbert County Sheriff, who...
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45-39-92.47
Section 45-39-92.47 Penalty for delinquency. If any distributor, storer, or retail dealer in
gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed
under authority of this subpart, the tax shall be deemed delinquent within the meaning of
this subpart and there shall be added to the amount of his or her tax a penalty of 25 percent,
provided, if in the opinion of the County Commission of Lauderdale County a good and sufficient
cause or reason is shown for such delinquency, the penalty may be rescinded. The Lauderdale
County Commission shall be authorized and empowered to make returns for delinquent taxpayers
upon such information as it may reasonably obtain and add to that the penalty as prescribed
by this subpart. If any person shall be delinquent in the payment of any tax imposed pursuant
to this subpart, the County Commission of Lauderdale County shall issue execution for the
collection of the same, directed to the Lauderdale County Sheriff, who...
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45-25-242.07
Section 45-25-242.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer
in gasoline shall fail to make monthly reports or shall fail to pay the tax imposed under
authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart
and there shall be added to the amount of his or her tax a penalty of 25 percent, provided
if in the opinion of the governing body of the county a good and sufficient cause or reason
is shown for such delinquency, the penalty may be remitted. The governing body shall be authorized
and empowered to make returns for delinquent taxpayers upon such information as it may reasonably
obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent
in the payment of any tax imposed by this subpart, the governing body of the county shall
issue execution for the collection of the same, directed to any sheriff of the State of Alabama,
who shall proceed to collect the same in the...
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45-25-242.47
Section 45-25-242.47 Delinquency in payment of tax. If any distributor, storer or retail dealer
in gasoline shall fail to make monthly reports or shall fail to pay the tax imposed under
authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart
and there shall be added to the amount of his or her tax a penalty of 25 percent, provided
if in the opinion of the governing body of the county a good and sufficient cause or reason
is shown for such delinquency, the penalty may be remitted. The governing body shall be authorized
and empowered to make returns for delinquent taxpayers upon such information as it may reasonably
obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent
in the payment of any tax imposed by this subpart, the governing body of the county shall
issue execution for the collection of the same, directed to any sheriff of the State of Alabama,
who shall proceed to collect the same in the...
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45-44-242.06
Section 45-44-242.06 Violations. If any distributor, retail dealer, or storer of gasoline or
motor fuel fails to make the reports, fails to comply with any regulation adopted for the
collection of the tax by the county commission within the time required for making the reports,
or fails to pay the tax imposed within the time established for the payment, the distributor,
retail dealer, or storer shall be guilty of a Class C misdemeanor, and, upon conviction thereof,
shall be punished as provided by law. (Act 2015-414, p. 1250, § 7; Act 2015-449, p. 1451,
§ 7.)...
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40-17-220
Section 40-17-220 Lubricating oil excise tax; exemptions. (a) There is hereby levied in addition
to all other taxes of every kind now imposed by law an excise tax on lubricating oil of $.04
per gallon, which shall be collected as herein provided. (b) Every manufacturer, distributor,
refiner, retail dealer, storer, or user of lubricating oil shall collect and pay over to the
state Department of Revenue an excise tax of $.04 per gallon upon the selling, use or consumption,
distributing, storing, or withdrawing from storage in this state for any use of lubricating
oil as defined or otherwise referred to in this article, except lubricating oil expressly
exempted by the provisions of this article. Provided, that where any excise tax imposed by
this section upon the sale, use or consumption, distribution, storage or withdrawal from storage
in this state of gasoline or lubricating oil shall have been paid to the state by a manufacturer,
distributor, refiner or by any retail dealer, storer, or...
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45-24-242.06
Section 45-24-242.06 Failure to report. If any distributor, retail dealer, or storer of gasoline
or motor fuel fails to make the reports, fails to comply with any regulation adopted for the
collection of the tax by the commission within the time required for making the reports, or
fails to pay the tax imposed within the time established for the payment, the distributor,
retail dealer, or storer shall be guilty of a Class C misdemeanor, and, upon conviction thereof,
shall be punished as provided by law. (Act 94-712, p. 1382, §7.)...
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45-30-241.06
Section 45-30-241.06 Delinquency of payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under authority of this part, the tax shall be deemed delinquent within the meaning
of this part and there shall be added to the amount of the tax a penalty of 25 percent, provided,
if in the opinion of the County Commission of Franklin County a good and sufficient cause
or reason is shown for such delinquency, the penalty may be remitted. The Franklin County
Commission shall be authorized and empowered to make returns for delinquent taxpayers upon
such information as it may reasonably obtain and add to that the penalty as prescribed by
this part. If any person shall be delinquent in the payment of any tax imposed pursuant to
this part, the County Commission of Franklin County shall issue execution for the collection
of the same, directed to the Franklin County Sheriff, who shall proceed to...
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45-32-244.07
Section 45-32-244.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under this part, the tax shall be deemed delinquent within the meaning of this part
and there shall be added to the amount of his or her tax a penalty of 25 percent; provided,
if in the opinion of the county commission a good and sufficient cause or reason is shown
for such delinquency, the penalty may be excused. The county commission shall be authorized
and empowered to make returns for delinquent taxpayers upon such information as it may reasonably
obtain and add to that the penalty as prescribed by this part. If any person shall be delinquent
in the payment of any tax imposed pursuant to this part, the county commission shall issue
execution for the collection of same, directed to the county sheriff, who shall proceed to
collect the same in the manner now provided by law for the collection...
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