|
45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a) For
the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to 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, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.20.htm - 12K - Match Info - Similar pages
45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to 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, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.htm - 12K - Match Info - Similar pages
45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when used
in this section shall have the meaning ascribed to them below, unless the context clearly
indicates a different meaning: (1) "Gasoline" means any type of gasoline, naptha,
or other liquid motor fuel, or any device or substitute therefor, commonly used in internal
combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor fuel, gas
oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor. (3) "Kerosene"
means the product known commercially as "kerosene oil." (b) In addition to all other
taxes and licenses, there is hereby levied upon every distributor, refiner, retail dealer,
or storer of gasoline, kerosene, or diesel fuel in Blount County, Alabama, an excise tax of
one cent ($.01) per gallon upon the selling, distributing, storing, or withdrawing from storage
in Blount County for any use, gasoline, kerosene, or diesel fuel as defined by this section;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-242.htm - 9K - Match Info - Similar pages
45-25-242.04
Section 45-25-242.04 Report of business 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 in DeKalb County shall make a report on blanks furnished
under Section 45-25-242.01 to the governing body of the county, 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 within the county, which information shall be entered by the governing
body of the county 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 governing
body of such removal, giving the former place and post office address and also the place and
post office address to which his or her place of business has been removed....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-242.04.htm - 1K - Match Info - Similar pages
45-25-242.44
Section 45-25-242.44 Report of business 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 in DeKalb County shall make a report on blanks furnished
under Section 45-25-242.41 to the governing body of the county, 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 within the county, which information shall be entered by the governing
body of the county 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 governing
body of such removal, giving the former place and post office address and also the place and
post-office address to which his or her place of business has been removed....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-242.44.htm - 1K - Match Info - Similar pages
40-17-177
Section 40-17-177 Report of address by distributor, storer, retail dealer, or manufacturer.
Every distributor, storer, retail dealer, or manufacturer engaged in the sale or withdrawal
of any oils, greases, or their substitutes, as herein defined, shall make a report on blanks
furnished by the Department of Revenue to the Department of Revenue showing the place and
post-office address at which he is engaged in the business of distributor, storer, retail
dealer, or manufacturer in any oils, greases, or their substitutes, as herein defined, which
information shall be entered by the Department of Revenue on a book kept for that purpose,
and should such distributor, manufacturer, storer, or retail dealer move his place of business
from one post-office address to another, such distributor, manufacturer, storer, or retail
dealer shall within 30 days thereafter notify the Department of Revenue of such removal, giving
the former place and post-office address from which the business has been...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-177.htm - 1K - 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
40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
45-17-90.45
Section 45-17-90.45 Failure to report. If any distributor, storer, or retail dealer of gasoline
or motor fuel in Colbert County shall fail to make the reports or any of them as required
in any provision of this subpart or shall fail to comply with any regulation adopted for the
collection of the tax by the Colbert County Commission, 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 shall be guilty of a Class C misdemeanor, and upon
conviction thereof shall be punished for each offense as otherwise provided by law. (Act 2002-293,
p. 613, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.45.htm - 984 bytes - Match Info - Similar pages
45-2-244.035
Section 45-2-244.035 Failure to report. If any distributor, storer, or retail dealer of gasoline
or motor fuel in Baldwin County shall fail to make the reports or any of them as required
in any provision of this subpart or shall fail to comply with any regulation adopted for the
collection of the tax by the Baldwin County Commission, 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 shall be guilty of a Class C misdemeanor, and upon
conviction thereof shall be punished for each offense as otherwise provided by law. (Act 91-159,
p. 207, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.035.htm - 983 bytes - Match Info - Similar pages
|