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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
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
40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section, the
following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of the tax
levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections 40-17-140
to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel. (7) LOCAL
SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-359.htm - 28K - Match Info - Similar pages
40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-329.htm - 14K - Match Info - Similar pages
8-17-87
Section 8-17-87 Inspection fee. (a) An inspection fee is imposed on the ultimate consumer of
gasoline at the rate of two cents ($.02) per gallon, if the excise tax levied on gasoline
under Section 40-17-325(a)(1) is refunded by the Department of Revenue unless the ultimate
consumer is specifically exempted from the inspection fee by this code. The Department of
Revenue is authorized to reduce the excise tax refund by the amount due for the inspection
fee. (b) An inspection fee is imposed on the ultimate consumer of undyed diesel fuel at the
rate of two cents ($.02) per gallon, if the excise tax levied on diesel fuel under Section
40-17-325(a)(2) is refunded by the Department of Revenue unless the ultimate consumer is specifically
exempted from the inspection fee by this code or unless the undyed diesel fuel is subject
to a reduced rate inspection fee in subsection (i). The Department of Revenue is authorized
to reduce the excise tax refund by the amount due for the inspection fee. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-87.htm - 10K - Match Info - Similar pages
45-29-90.10
Section 45-29-90.10 Levy of taxes; general fund. All revenues arising from this section shall
be deposited to the Tom Bevill Reservoir Management Area Authority general fund. This section
shall apply only to the Tom Bevill Reservoir Management Area. (1) There is hereby levied in
the incorporated area of the Tom Bevill Reservoir Management Area an additional two cent ($.02)
sales and use tax paralleling the state sales and use tax, as defined in Sections 40-23-1
to 40-23-5, inclusive, and 40-23-60 to 40-23-63, inclusive. The proceeds of the taxes provided
herein shall be collected by the State Department of Revenue. The department shall charge
the Tom Bevill Reservoir Management Area Authority for collecting the taxes in such amount
or percentage of total collections as may be agreed upon by the Commissioner of Revenue and
the Tom Bevill Reservoir Management Area Authority, but such charge shall not exceed five
percent of the total amount collected hereunder. All provisions of the state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-90.10.htm - 3K - 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
40-17-350
Section 40-17-350 Transportation of motor fuel; inspections. (a) Each person operating a refinery
or terminal in Alabama shall prepare and provide to the driver of every highway vehicle receiving
motor fuel at the facility a shipping document setting out on its face the destination state
as represented to the terminal operator by the shipper or the shipper's agent. Failure to
comply with this subsection may result in a department imposed penalty of not less than five
hundred dollars ($500) nor more than one thousand dollars ($1,000), to be multiplied by the
sum of the current violation plus prior violations of this subsection. (b) Every person transporting
motor fuel in Alabama in a highway vehicle other than in its supply tank shall carry on board
a shipping document issued by the facility where the motor fuel was obtained. The shipping
document shall set out on its face the state of destination of the motor fuel transported
in the highway vehicle. Violation of this subsection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-350.htm - 14K - Match Info - Similar pages
45-17-90.44
Section 45-17-90.44 Report of business location and postal address; change of address. Within
30 days after any tax shall have been levied under authority of this subpart, every distributor,
storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in Colbert
County shall make a report on blanks furnished under Section 45-17-90.42 to the Colbert County
Commission, showing the place and post office address at which he or she is engaged in the
business of distributor or storer or retail dealer in gasoline or motor fuel within Colbert
County, which information shall be entered by the Colbert County Commission on a book kept
for that purpose, and should such distributor, storer, or retail dealer move his or her place
of business from one business address to another such distributor, storer, or retail dealer
shall within 30 days thereafter notify the Colbert County Commission of such removal giving
the former place and post office address and also the place and...
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