Code of Alabama
Part 5 - Tax, Sales and Use.
Division 2 - Gasoline and Motor Fuel.

Section 45-2-244.030 - Definitions. - For the purposes of this subpart, the following terms shall...

Section 45-2-244.031 - Levy of Tax. - Subject to the provisions of Section 45-2-244.043, there is hereby...

Section 45-2-244.032 - Statement of Sales and Withdrawals; Other Information Required. - On or before the 20th day of each month after...

Section 45-2-244.033 - Recordkeeping. - All distributors, storers, and retail dealers shall keep for not...

Section 45-2-244.034 - Report to Commission. - Within 30 days after any tax shall have been levied...

Section 45-2-244.035 - Failure to Report. - If any distributor, storer, or retail dealer of gasoline or...

Section 45-2-244.036 - Enforcement of Subpart. - It shall be the duty of the County Commission of...

Section 45-2-244.037 - Delinquency. - If any distributor, storer, or retail dealer in gasoline or...

Section 45-2-244.038 - Payment Deemed a Credit Against Amount Due. - The acceptance of any amount paid for the excise tax...

Section 45-2-244.039 - Violations. - Any distributor, storer, or dealer who shall violate any provisions...

Section 45-2-244.040 - Reports of Gasoline or Motor Fuel Shipments. - Each agent of any railroad company, bus or truck operator,...

Section 45-2-244.041 - Special Fund. - The proceeds of any tax imposed under authority of this...

Section 45-2-244.042 - Expenditures From Special Fund. - Expenditures from the special fund provided for in Section 45-2-244.041...

Section 45-2-244.043 - Suspension of Levy. - The county commission is hereby authorized to suspend the levy...

Section 45-2-244.044 - Additional Levies Authorized. - (a) After January 1, 1995, the county commission is authorized...