Code of Alabama
Part 3 - Tax, Gasoline and Motor Fuels.
Division 1 - 1959 Tax.

Section 45-25-242 - Definitions. - The term "gasoline" as used in this subpart shall include...

Section 45-25-242.01 - Levy of Tax. - The governing body of DeKalb County, Alabama, may impose an...

Section 45-25-242.02 - Statement of Sales and Withdrawals. - On or before the 20th day of each month after...

Section 45-25-242.03 - Recordkeeping. - All distributors, storers, and retail dealers shall keep for not...

Section 45-25-242.04 - Report of Business Address. - Within 30 days after any tax shall have been levied...

Section 45-25-242.05 - Violations. - If any distributor, storer, or retail dealer of gasoline in...

Section 45-25-242.06 - Enforcement. - It shall be the duty of the governing body of...

Section 45-25-242.07 - Delinquency in Payment of Tax. - If any distributor, storer, or retail dealer in gasoline shall...

Section 45-25-242.08 - Payment of Tax Deemed a Credit Against Amount Due. - The acceptance of any amount paid for the excise tax...

Section 45-25-242.09 - Penalties. - Any distributor, storer, or dealer who shall violate this subpart...

Section 45-25-242.10 - Quarterly Reports of Gasoline Shipments. - Each agent or any railroad company, bus, or truck operator...

Section 45-25-242.11 - Special Fund. - The net proceeds of any tax imposed under authority of...

Section 45-25-242.12 - Disposition of Proceeds. - Proceeds from the gasoline excise tax shall be distributed and...