Code of Alabama
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Article 4 - Oils, Greases or Substitutes.

Section 40-17-170 - Definitions. - For the purpose of this article, the following terms shall...

Section 40-17-171 - Levy; Amount; Certificates of Exemption. - Every distributor, manufacturer, retail dealer, or storer of lubricating oil,...

Section 40-17-172 - Disposition of Tax. - Such amount of money as shall be appropriated for each...

Section 40-17-173 - Tax to Apply Whether Withdrawal for Use or Sale. - The excise tax imposed by this article shall apply to...

Section 40-17-174 - Wholesale Oil License Fee; Import License Fee; Exemption. - (a) Each person, firm, corporation, or agency selling diesel fuel,...

Section 40-17-175 - Swearing to Statement. - The statement herein required to be made by the distributor,...

Section 40-17-176 - Records of Sales. - All distributors, manufacturers, storers, or retail dealers shall keep within...

Section 40-17-177 - Report of Address by Distributor, Storer, Retail Dealer, or Manufacturer. - Every distributor, storer, retail dealer, or manufacturer engaged in the...

Section 40-17-178 - Penalty for Failure to Make Reports or Keep Records. - If any distributor, manufacturer, storer, or retail dealer in any...

Section 40-17-179 - Duty of Department of Revenue to Enforce Provisions. - It shall be the duty of the Department of Revenue...

Section 40-17-180 - Effect of Acceptance of Money on Recovery of Balance. - The acceptance of any money paid for the excise tax...

Section 40-17-182 - Forms for Reports. - The forms for all statements and reports required by the...

Section 40-17-185 - Restraint of Violators. - Any distributor, manufacturer, storer, or retail dealer who shall violate...

Section 40-17-186 - When Statements to Be Rendered and Tax Paid. - On or before the twentieth day of each calendar month,...