Code of Alabama
Part 4 - Tax, Gasoline.
Division 2 - 1987 Tax.

Section 45-52-243.20 - Definitions. - For the purpose of this subpart, the following terms shall...

Section 45-52-243.21 - Levy of Tax. - The Morgan County Commission is authorized to impose an additional...

Section 45-52-243.22 - Statement of Sales and Withdrawals. - On or before the 20th day of each month after...

Section 45-52-243.23 - Recordkeeping. - All distributors, storers, and retail dealers shall keep for not...

Section 45-52-243.24 - Report of Business Address. - Within 30 days after any tax shall have been levied...

Section 45-52-243.25 - Violations. - If any distributor, storer, or retail dealer of gasoline or...

Section 45-52-243.26 - Enforcement. - It shall be the duty of the Morgan County Commission...

Section 45-52-243.27 - Delinquency in Payment of Tax. - If any distributor, storer, or retail dealer in gasoline or...

Section 45-52-243.28 - Payment of Tax Deemed a Credit Against Amount Due. - The acceptance of any amount paid for the excise tax...

Section 45-52-243.29 - Penalties. - Any distributor, storer, or retail dealer who shall violate this...

Section 45-52-243.30 - Quarterly Reports of Shipments. - Each agent or any railroad company, bus or truck operator,...

Section 45-52-243.31 - Disposition of Funds. - (a) The proceeds of any tax imposed under authority of...