Code of Alabama
Part 1 - Economic Development.
Division 2 - Funding for the Shoals Economic Development Project.

Section 45-17-90.40 - Definitions. - For the purposes of this subpart, the following terms shall...

Section 45-17-90.41 - Imposition of Tax. - The Colbert County Commission is hereby authorized to impose excise...

Section 45-17-90.42 - Statement of Sales and Withdrawals. - On or before the 20th day of each month after...

Section 45-17-90.43 - Recordkeeping. - All distributors, storers, and retail dealers shall keep for not...

Section 45-17-90.44 - Report of Business Location and Postal Address; Change of Address. - Within 30 days after any tax shall have been levied...

Section 45-17-90.45 - Failure to Report. - If any distributor, storer, or retail dealer of gasoline or...

Section 45-17-90.46 - Review of Records; Rules and Regulations; Recovery of Collection Costs. - It shall be the duty of the County Commission of...

Section 45-17-90.47 - Penalty for Delinquency. - If any distributor, storer, or retail dealer in gasoline or...

Section 45-17-90.48 - Actual Payment Deemed a Credit Against Amount Due. - The acceptance of any amount paid for the excise tax...

Section 45-17-90.49 - Violations. - Any distributor, storer, or dealer who shall violate any provisions...

Section 45-17-90.50 - Report of Gasoline or Motor Fuel Shipments. - Each agent of any railroad company, bus, or truck operator...

Section 45-17-90.51 - Special Fund. - Unless otherwise directly deposited with a paying agent or trustee...

Section 45-17-90.52 - Disposition of Funds. - Expenditures from the special fund provided for in Section 45-17-90.51...

Section 45-17-90.53 - Duration of Tax; Referendum. - (a) Subject to subsection (b), the taxes herein authorized shall...

Section 45-17-90.54 - Purpose; Powers. - (a) It is hereby determined that the development of the...