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45-32-244.09
Section 45-32-244.09 Penalties. Any distributor, storer, or dealer who shall violate 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 the county by the Attorney
General of the State of Alabama, or by such counsel as the county commission 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 89-195, p. 242, §10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-244.09.htm - 896 bytes - Match Info - Similar pages
45-39-243.08
Section 45-39-243.08 Violations. Any distributor, storer, or dealer who shall violate 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 Lauderdale County by the
Attorney General of the State of Alabama, or by such counsel as the County Commission of Lauderdale
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 89-700, p. 1391, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-243.08.htm - 923 bytes - Match Info - Similar pages
45-39-92.49
Section 45-39-92.49 Violations. Any distributor, storer, or dealer who shall violate 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 Lauderdale County by the Attorney
General of the State of Alabama, or by such counsel as the county commission of Lauderdale
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 subpart. (Act 2002-292, p. 604, §10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-92.49.htm - 929 bytes - Match Info - Similar pages
45-43-244.09
Section 45-43-244.09 Penalties. Any distributor, storer, or dealer who shall violate 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 Lowndes County by the Attorney
General of the State of Alabama, or by such counsel as the County Commission of Lowndes 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 87-620, p. 1097, § 10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-244.09.htm - 919 bytes - Match Info - Similar pages
40-17-357
Section 40-17-357 Preemption of local laws. Beginning October 1, 2012, no city or town may
levy or impose a new or additional excise or license tax on the sale, distribution, storage,
use, or consumption of gasoline or any substitute therefor which is consumed as aviation fuel,
as defined under subdivision (2) of Section 40-17-322. Any ordinance enacted or adopted contrary
to the provisions of this section shall be null and void. (Act 2011-565, p. 1084, §38.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-357.htm - 771 bytes - Match Info - Similar pages
45-36-243.03
Section 45-36-243.03 Recordkeeping. All distributors, storers, and retail dealers shall keep
for not less than three years within the State of Alabama at some certain place or office
such books, documents, or papers as will clearly show the amount of sale of withdrawals of
gasoline and motor fuel, as herein defined, made in such county taxed under this part. (Act
88-291, p. 444, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-243.03.htm - 697 bytes - Match Info - Similar pages
45-14-242.01
Section 45-14-242.01 Definitions. For the purposes of this part the following words shall have
the following meanings: (1) COUNTY. Clay County. (2) COUNTY COMMISSION. The Clay County Commission.
(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 of the distributor in
interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any
device or substitute commonly used in internal combustion engines. The term shall not be held
to apply to aviation fuels or to those products known commercially as kerosene oil, fuel oil,
or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL. Diesel
fuel, tractor fuel, distillate, kerosene, jet fuel, or any substitute therefor. The term shall
not be held to apply to aviation fuels or to those products commercially known as kerosene
oil, fuel oil, or crude oil, when used for lighting, heating,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-242.01.htm - 2K - Match Info - Similar pages
40-17-370
Section 40-17-370 Levy, administration, and collection of additional excise tax. (a) Effective
for tax periods beginning after August 31, 2019, an additional excise tax of six cents ($0.06)
is imposed on each net gallon of gasoline and diesel fuel. (b) Effective October 1, 2020,
this additional excise tax is increased by two cents ($.02) to eight cents ($0.08) on each
net gallon of gasoline and diesel fuel. (c) Effective October 1, 2021, this additional excise
tax is increased by two cents ($.02) to ten cents ($0.10) on each net gallon of gasoline and
diesel fuel. (d) Beginning October 1, 2023, and on July 1 of every other year thereafter,
the excise tax rate provided in this section shall be adjusted by the percentage change in
the yearly average of the National Highway Construction Cost Index (NHCCI) issued by the U.
S. Federal Highway Administration (FHWA) for the most recent 12-month period ending December
31, compared to the base year average, which is the average for the 12-month...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-370.htm - 2K - Match Info - Similar pages
40-17-160
Section 40-17-160 Flat fee on vehicles using liquefied petroleum gas or natural gas as fuel;
applicability of additional excise tax. (a) In lieu of an excise tax on liquefied petroleum
gas used to propel motor vehicles over the highways of this state, there is hereby levied
an annual flat fee on the following classes of vehicles which require a motor vehicle license
using liquefied petroleum gas as fuel. For all other purposes other than the excise tax, the
term "liquefied petroleum gas" shall be included with the term gasoline as defined
in Section 40-17-322: Class 1. Passenger automobiles, vans, and trucks and pickups under one
ton...$75.00 Class 2. Recreational vehicles and vans and trucks one ton or over but with a
rear axle carrying capacity of less than 14,000 pounds...$85.00 Class 3. Bobtail trucks and
equivalent vehicles to be defined as any other vehicle having the capacity of carrying a loaded
rear axle weight of 14,000 pounds or more...$150.00 Class...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-160.htm - 1K - Match Info - Similar pages
40-21-102
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone services.
(a) There is hereby levied, in addition to all other taxes of every kind now imposed by law,
and shall be collected as herein provided, an excise tax on the storage, use, or other consumption
of electricity, domestic water, and natural gas in the State of Alabama. The amount of the
tax shall be determined by the application of rates against the sales price of such services
in the State of Alabama. The tax shall be computed monthly in accordance with the following
table: If the total sales price of the utility services furnished by a utility and stored,
used, or otherwise consumed by a person in one month is: The tax with respect to the utility
service is: Not over $40,000.00 4% of the sales price Over $40,000.00 but not over $60,000.00
$1,600.00 plus 3% of excess over $40,000.00 Over $60,000.00 $2,200.00 plus 2% of excess over
$60,000.00 (b) There is hereby levied an excise tax on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-102.htm - 6K - Match Info - Similar pages
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