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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substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage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...
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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
45-24-242.03
Section 45-24-242.03 Statement of sales and withdrawals. On or before the 20th day of each
month after the commission has imposed the additional excise tax, each person upon whom the
excise tax is imposed shall furnish to the 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 commission any additional information
required by the commission and shall pay to the revenue commissioner 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 94-712, p. 1382, ยง4.)...
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45-25-242.02
Section 45-25-242.02 Statement of sales and withdrawals. On or before the 20th day of each
month after November 13, 1959, every person upon whom the excise tax is levied shall render
to the governing body of such county on forms prescribed by such governing body a true and
correct statement of all sales and withdrawals of gasoline made by him or her or them during
the next preceding month, liable for payment of the excise tax imposed by this subpart, and
shall furnish to the governing body such additional information as such governing body may
require upon blanks to be formulated and furnished by the governing body, and at the time
of making such report shall pay to the governing body an amount of money equal to the excise
tax levied by this Subpart. 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 conviction...
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45-25-242.42
Section 45-25-242.42 Statement of sales and withdrawals. On or before the 20th day of each
month after October 10, 1975, every person upon whom the excise tax is levied shall render
to the governing body of such county on forms prescribed by such governing body a true and
correct statement of all sales and withdrawals of gasoline made by him or her or them during
the next preceding month, liable for payment of the excise tax imposed by this subpart and
shall furnish to the governing body such additional information as such governing body may
require upon blanks to be formulated and furnished by the governing body, and at the time
of making such report shall pay to the governing body an amount of money equal to the excise
tax levied by this subpart. 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 conviction...
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45-32-244.02
Section 45-32-244.02 Statement of sales and withdrawals. On or before the 20th day of each
month after the levy of the tax provided for by this part has become effective, every person
upon whom the excise tax is levied shall render to the county commission on forms prescribed
by it a true and correct statement of all sales and withdrawals of gasoline made by him, her,
or them during the preceding month, and shall furnish to the county commission such additional
information as it may require upon blanks to be formulated and furnished by the commission.
At the time of making such report, each of the above shall pay to the county commission an
amount of money equal to the excise tax levied pursuant to 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 conviction thereupon the person so convicted shall be...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
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45-3-245
Section 45-3-245 Levy of tax; collection and enforcement; disposition of funds. (a) This section
shall only apply to Barbour County. (b) As used in this section, state sales and use tax means
the tax imposed by the state sales and use tax statutes including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
County Commission of Barbour County, after a public hearing, notice of which has been given
for at least two consecutive weeks in a newspaper of general circulation in the county and
by posting the notice outside the offices of the county commission, may levy, in addition
to all other previously authorized taxes, an additional one-half cent ($0.005) privilege and
excise license tax against gross sales and gross receipts. All notices shall state the date,
time, and location of the meeting at which the proposal to levy a sales, use, and amusement
tax of not more than one-half cent ($0.005) shall be considered by the...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
45-24-242.02
Section 45-24-242.02 Levy and payment of tax. (a) The Dallas County Commission may impose an
additional excise tax on persons selling, distributing, storing, or withdrawing from storage
gasoline and motor fuel in an amount not to exceed two cents ($0.02) and may require every
distributor, retail dealer, or storer to pay the additional excise tax. The additional excise
tax imposed pursuant to this part shall not be imposed upon the sale of gasoline or motor
fuel used in interstate commerce. If the additional excise tax has been paid by a distributor,
retail dealer, or storer, the payment shall be sufficient, the intention being that the taxes
shall not be paid but once. The additional excise tax shall apply to persons, retail, dealers,
or distributors storing gasoline or motor fuel and distributing or withdrawing from storage,
whether the withdrawal is for sale or other use. Sellers of gasoline or motor fuel paying
the tax herein provided may pay the tax computed and paid on the basis...
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