45-46-242.01
Section 45-46-242.01 Levy of tax; exemptions. (a) The County Commission of Marengo County,
in its discretion, may levy, in addition to all other taxes including, but not limited to,
municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross
sales or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to
be levied pursuant to this subpart upon each person, firm, or corporation engaged in the business
of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing
of tangible personal property, and any parts of such machines or any motor vehicle, truck
trailer, semitrailer, or house trailer shall be one-half of one percent of the sales price.
Provided however, when any used motor vehicle, truck trailer, semitrailer, or house trailer
is taken in trade, or in a series of trades, as a credit or part payment on the sale of a
new or used vehicle, the tax authorized to be levied herein shall be...
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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.)...

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45-24-242.06
Section 45-24-242.06 Failure to report. If any distributor, retail dealer, or storer of gasoline
or motor fuel fails to make the reports, fails to comply with any regulation adopted for the
collection of the tax by the commission within the time required for making the reports, or
fails to pay the tax imposed within the time established for the payment, the distributor,
retail dealer, or storer shall be guilty of a Class C misdemeanor, and, upon conviction thereof,
shall be punished as provided by law. (Act 94-712, p. 1382, §7.)...
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45-24-242.11
Section 45-24-242.11 Report of shipments. An agent of any railroad company, bus or truck operator,
or other transportation company or agency operating in the county shall report to the commission
on the fifteenth day of January, April, July, and October of each year all shipments of gasoline
or motor fuel handled and delivered to any person in the county during the preceding three
months. The report shall give the names and address of the consignor or consignee shipping
and receiving the gasoline or motor fuel, and the number of gallons or pounds contained in
each and every shipment. (Act 94-712, p. 1382, §12.)...
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45-30-241.02
Section 45-30-241.02 Statement of sales and withdrawals. On or before the 20th day of each
month after this part has become effective, every person upon whom the excise tax is levied
shall render to the County Commission of Franklin County on forms prescribed by such county
commission a true and correct statement of all sales and withdrawals of gasoline and motor
fuels made by him or her or them during the next preceding month and a statement of all sales
and withdrawals of gasoline and motor fuels made by him or her during the next preceding month
of which he or she is liable for payment of the excise tax imposed pursuant to this part.
He or she shall also furnish to the Franklin County Commission such additional information
as the Franklin County Commission may require upon blanks to be formulated and furnished by
the Franklin County Commission. At the time of making such reports, he or she shall pay to
the Franklin County Commission an amount of money equal to the excise tax levied...
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45-36-243.09
Section 45-36-243.09 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 or by such counsel as the county commission of the county shall direct, from distributing,
selling, storing, or withdrawing from storage any gasoline or motor fuel, as herein defined,
the sale or withdrawal of which is taxable until such persons shall have complied with this
part. (Act 88-291, p. 444, §10.)...
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45-39-243.02
Section 45-39-243.02 Statement of sales and withdrawals. On or before the 20th day of each
month after August 1, 1989, every person upon whom the excise tax is levied shall render to
the County Commission of Lauderdale County on forms prescribed by the county commission a
true and correct statement of all sales and withdrawals of gasoline and motor fuels made by
him, her, or them during the next preceding month and a statement of all sales and withdrawal
of gasoline and motor fuels made by him or her during the next preceding month of which he
or she is liable for payment of the excise tax imposed pursuant to this part. He or she shall
also furnish to the Lauderdale County Commission additional information as the Lauderdale
County Commission may require upon blanks to be formulated and furnished by the Lauderdale
County Commission. At the time of making the reports, he or she shall pay to the Lauderdale
County Commission an amount of money equal to the excise tax levied under this...
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45-44-242.11
Section 45-44-242.11 Quarterly reports. An agent of any railroad company, bus or truck operator,
or other transportation company or agency operating in the county shall report to the county
commission on the fifteenth day of January, April, July, and October of each year all shipments
of gasoline or motor fuel handled and delivered to any person in the county during the preceding
three months. The report shall give the names and addresses of the consignor or consignee
shipping and receiving the gasoline or motor fuel and the number of gallons or pounds contained
in each and every shipment. (Act 2015-414, p. 1250, § 12; Act 2015-449, p. 1451, § 12.)...

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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.)...
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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.)...
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