Code of Alabama
Part 3 - Tax, Gasoline and Motor Fuels.
Division 2 - 1975 Tax.

Section 45-25-242.40 - Definitions. - The term "gasoline" as used in this subpart shall include...

Section 45-25-242.41 - Levy of Tax. - In addition to all other taxes imposed by law, there...

Section 45-25-242.42 - Statement of Sales and Withdrawals. - On or before the 20th day of each month after...

Section 45-25-242.43 - Recordkeeping. - All distributors, storers, and retail dealers shall keep for not...

Section 45-25-242.44 - Report of Business Address. - Within 30 days after any tax shall have been levied...

Section 45-25-242.45 - Violations. - If any distributor, storer, or retail dealer of gasoline in...

Section 45-25-244.46 - Enforcement. - It shall be the duty of the governing body of...

Section 45-25-242.47 - Delinquency in Payment of Tax. - If any distributor, storer or retail dealer in gasoline shall...

Section 45-25-242.48 - Payment of Tax Deemed a Credit Against Amount Due. - The acceptance of any amount paid for the excise tax...

Section 45-25-242.49 - Penalties. - Any distributor, storer, or dealer who shall violate this subpart...

Section 45-25-242.50 - Quarterly Reports of Gasoline Shipments. - Each agent or any railroad company, bus, or truck operator...

Section 45-25-242.51 - Special Fund. - The proceeds of any tax imposed under authority of this...

Section 45-25-242.52 - County General Road Department Fund. - All proceeds of any tax imposed and levied under the...

Section 45-25-242.53 - Grants to Municipalities. - Provided, however, that nothing contained herein shall be construed to...

Section 45-25-242.54 - Ratification of Expenditures. - All expenditures and uses of the proceeds paid from the...