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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
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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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.)...
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45-24-242.01
Section 45-24-242.01 Definitions. For purposes of this part, the following terms shall have
the following meanings: (1) COUNTY. Dallas County. (2) COUNTY COMMISSION. The County Commission
of Dallas County. (3) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor
fuel in this state by wholesale domestic trade, but shall not apply to any transaction by
the distributor in interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid
motor fuels or any device or substitute therefor which is commonly used in internal combustion
engines. The term shall not include those products known commercially as kerosene oil, fuel
oil, or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL.
Diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any
substitutes or devices therefore when sold, distributed, stored, or withdrawn from storage
in the county for use in the operation of any motor vehicle upon the highways...
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45-28-244
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized and
empowered to levy either a county gasoline tax that would remain in effect indefinitely in
all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline
and motor fuel and substitutes therefor or to levy a one cent ($0.01) county sales and use
tax in all areas of the county that would only be in effect from its date of imposition until
December 31, 1995, at which time such sales and use tax would expire and no longer be in effect.
(b) Should the county commission choose to impose a gasoline tax under subsection (a), such
tax shall be levied on persons, corporations, copartnerships, companies, agencies, and associations
engaged in the business of selling, distributing, storing, or withdrawing from storage, for
any purpose whatever, gasoline, motor fuels, and substitutes therefor anywhere in Etowah County.
Such gasoline and motor fuel taxes levied under this section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-244.htm - 3K - Match Info - Similar pages
45-44-242.01
Section 45-44-242.01 Definitions. For the purposes of this part, the following terms shall
have the following meanings: (1) COUNTY COMMISSION. The County Commission of Macon County.
(2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state
and not in interstate commerce by wholesale domestic trade. (3) GASOLINE. Gasoline, naphtha,
and other liquid motor fuels or any device or substitute therefor which is commonly used in
internal combustion engines. The term shall not include 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 or liquefied gas, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in the county for use in the operation of any motor vehicle on the highways of
this state. (5) PERSON. Persons, corporations, partnerships, companies,...
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45-14-242.07
Section 45-14-242.07 Violations. Any distributor, storer, or dealer who violates this part,
or fails to comply with any rule or regulation promulgated, may be restrained, and proper
prosecution instituted in the name of the county by the county attorney or the Attorney General
of the State of Alabama, or by such counsel as the county commission appoints, from distributing,
selling, storing, or withdrawing from storage any gasoline or motor fuel the sale or withdrawal
of which is taxable until there is compliance with this part. (Act 2001-569, p. 1144, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-242.07.htm - 873 bytes - Match Info - Similar pages
45-17-90.49
Section 45-17-90.49 Violations. Any distributor, storer, or dealer who shall violate any provisions
of this subpart or shall fail to comply with any reasonable rule or regulation promulgated
hereunder, may be restrained, and proper prosecution instituted in the name of Colbert County
by the Attorney General of the State of Alabama, or by such counsel as the County Commission
of Colbert County shall direct, from distributing, selling, storing, or withdrawing from storage
any gasoline or motor fuel the sale or withdrawal of which is taxable until such persons shall
have complied with the provisions of this subpart. (Act 2002-293, p. 613, §10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.49.htm - 960 bytes - Match Info - Similar pages
45-2-244.039
Section 45-2-244.039 Violations. Any distributor, storer, or dealer who shall violate any provisions
of this subpart or shall fail to comply with any reasonable rule or regulation promulgated
hereunder, may be restrained, and proper prosecution instituted in the name of Baldwin County
by the Attorney General of the State of Alabama, or by such counsel as the County Commission
of Baldwin County shall direct, from distributing, selling, storing, or withdrawing from storage
any gasoline or motor fuel the sale or withdrawal of which is taxable until such persons shall
have complied with the provisions of this subpart. (Act 91-159, p. 207, §10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.039.htm - 959 bytes - Match Info - Similar pages
45-30-241.08
Section 45-30-241.08 Violations. Any distributor, storer, or dealer who shall violate any provisions
of this part or shall fail to comply with any reasonable rule or regulation promulgated hereunder,
may be restrained, and proper prosecution instituted in the name of Franklin County by the
Attorney General of the State of Alabama, or by such counsel as the County Commission of Franklin
County shall direct, from distributing, selling, storing, or withdrawing from storage any
gasoline or motor fuel the sale or withdrawal of which is taxable until such persons shall
have complied with this part. (Act 90-463, p. 655, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-241.08.htm - 936 bytes - Match Info - Similar pages
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