45-30-241.05
Section 45-30-241.05 Enforcement. It shall be the duty of the County Commission of Franklin
County to enforce this part upon its imposing the tax thereunder, and it shall have the right
itself, or its members or its agents, to examine the books, reports, and accounts of every
distributor, storer, or retail dealer of gasoline or motor fuel on which such tax has been
imposed and to make any and all rules and regulations necessary and proper for the collection
of such tax. Provided, however, upon resolution of the Franklin County Commission, the State
Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter
levied by the county under this part. All persons, firms, businesses, and corporations subject
to and owing such taxes shall be and hereby are directed to pay the same over to the department
and such payment shall be a full and complete discharge of all liability therefor to the county.
The department is authorized to promulgate reasonable rules and...
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45-32-244.06
Section 45-32-244.06 Enforcement. It shall be the duty of the county commission to enforce
this part upon its imposing the tax thereunder, and it shall have the right itself, or its
members or its agents, to examine the books, reports, and accounts of every distributor, storer,
or retail dealer of gasoline or motor fuel on which such tax has been imposed and to make
any and all rules and regulations necessary and proper for the collection of such tax. Provided,
however, upon resolution of the county commission, the State Department of Revenue is hereby
authorized and directed to collect all taxes now or hereafter levied by the county under this
part. All persons, firms, businesses, and corporations subject to and owing such taxes shall
be and hereby are directed to pay the same over to the department and such payment shall be
a full and complete discharge of all liability therefor to the county. The department is authorized
to promulgate reasonable rules and regulations to facilitate...
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45-36-243.06
Section 45-36-243.06 Enforcement. It shall be the duty of the county commission of such county
to enforce this part upon its imposing the tax hereunder, and it shall have the right itself,
or its members or its agents, to examine the books, reports, and accounts of every distributor,
storer, or retail dealer of gasoline or motor fuel, as herein defined, on which such tax has
been imposed and to make any and all rules and regulations necessary and proper for the collection
of such tax. Provided however, upon resolution of the county commission of any county the
State Department of Revenue is hereby authorized and directed to collect all taxes now or
hereafter levied by such county under this part. All persons, firms, businesses, and corporations
subject to and owing such taxes shall be and hereby are directed to pay the same over to the
department and such payment shall be a full and complete discharge of all liability therefor
to the county. The department is authorized to promulgate...
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45-39-243.05
Section 45-39-243.05 Enforcement. It shall be the duty of the County Commission of Lauderdale
County to enforce this part upon its imposing the tax thereunder, and it shall have the right
itself, or its members or its agents, to examine the books, reports, and accounts of every
distributor, storer, or retail dealer of gasoline or motor fuel on which the tax has been
imposed and to make any and all rules and regulations necessary and proper for the collection
of the tax. Provided, however, upon resolution of the Lauderdale County Commission, the State
Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter
levied by the county under this part. All persons, firms, businesses, and corporations subject
to and owing such taxes shall be and hereby are directed to pay the same over to the department
and the payment shall be a full and complete discharge of all liability therefor to the county.
The department is authorized to promulgate reasonable rules...
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45-43-244.06
Section 45-43-244.06 Enforcement. It shall be the duty of the County Commission of Lowndes
County to enforce this part upon its imposing the tax thereunder, and it shall have the right
itself, or its members or its agents, to examine the books, reports, and accounts of every
distributor, storer, or retail dealer of gasoline or motor fuel on which such tax has been
imposed and to make any and all rules and regulations necessary and proper for the collection
of such tax. Provided, however, upon resolution of the Lowndes County Commission, the State
Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter
levied by the county under this part. All persons, firms, businesses, and corporations subject
to and owing such taxes shall be and hereby are directed to pay the same over to the department
and such payment shall be a full and complete discharge of all liability therefor to the county.
The department is authorized to promulgate reasonable rules and...
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45-14-242.03
Section 45-14-242.03 Statement of sales and withdrawals. On or before the 20th day of each
month after May 18, 2001, every person upon whom the excise tax is levied shall render to
the county commission on forms prescribed by the county commission a true and correct statement
of all sales and withdrawals of gasoline and motor fuel made by him or her during the next
preceding month, liable for payment of the excise tax imposed pursuant to the provisions of
this part, and shall furnish to the county commission such additional information as the county
commission may require upon forms to be furnished by the county commission, and at the time
of making such report shall pay to the county commission an amount of money equal to the excise
tax levied under this part. The statement herein required to be made by the distributor, storer,
or retail dealer shall be sworn to before some officer authorized to administer oaths, and
any false statement sworn to shall constitute perjury and upon...
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45-2-244.036
Section 45-2-244.036 Enforcement of subpart. It shall be the duty of the County Commission
of Baldwin County to enforce the provisions of this subpart upon its imposing the tax thereunder,
and it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every distributor, storer, or retail dealer of gasoline or motor fuel on which
such tax has been imposed and to make any and all rules and regulations necessary and proper
for the collection of such tax. Provided, however, upon resolution of the Baldwin County Commission,
the State Department of Revenue is hereby authorized and directed to collect all taxes now
or hereafter levied by the county under the provisions of this subpart. All persons, firms,
businesses, and corporations subject to and owing such taxes shall be and hereby are directed
to pay the same over to the department and such payment shall be a full and complete discharge
of all liability therefor to the county. The...
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45-44-242.03
Section 45-44-242.03 Statement of sales and withdrawals. On or before the 20th day of each
month after the county commission has imposed the additional excise tax, each person upon
whom the excise tax is imposed shall furnish to the county 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 county commission
any additional information required by the county commission and shall pay to the tax collector
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 2015-414, p. 1250, § 4; Act
2015-449, p. 1451, § 4.)...
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45-44-242.05
Section 45-44-242.05 Report of business address. Within 30 days after any tax has been imposed
pursuant to this part, every distributor, retail dealer, or storer shall make a report to
the county commission, on blanks furnished by it, showing the place and post office address
at which the distributor, retail dealer, or storer is engaged in the business. The information
on the report shall be entered on a book kept for that purpose. If the distributor, retail
dealer, or storer moves the place of business from one address to another, the distributor,
retail dealer, or storer shall within 30 days thereafter notify the county commission of the
move, and shall give the former place and post office address and the place and post office
address to which the place of business has moved. After June 9, 2015, no person shall become
a distributor, storer, or seller of gasoline or motor fuel in the county until the aforementioned
have been made to the county commission. (Act 2015-414, p. 1250, §...
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45-24-242.05
Section 45-24-242.05 Reports to the commission. Within 30 days after any tax has been imposed
pursuant to this part, every distributor, retail dealer, or storer shall make a report to
the commission, on blanks furnished by it, showing the place and post office address at which
the distributor, retail dealer, or storer is engaged in the business. The information shall
be entered on a book for that purpose. If the distributor, retail dealer, or storer moves
the place of business from one address to another, the distributor, retail dealer, or storer
shall within 30 days thereafter notify the commission of the move, and shall give the former
place and post office address and the place and post office address to which the place of
business has moved. After May 4, 1994, no person shall become a distributor, storer, or seller
of gasoline or motor fuel in the county until he or she shall have made reports to the commission.
(Act 94-712, p. 1382, §6.)...
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