Code of Alabama
Article 24 - Taxation.
Part 4 - Tax, Gasoline.

Section 45-36-243 - Definitions. - For the purposes of this part, the following terms shall...

Section 45-36-243.01 - Excise Tax Authorized. - The Jackson County Commission is hereby authorized to impose excise...

Section 45-36-243.02 - Statement of Sales and Withdrawals. - On or before the 20th day of each month after...

Section 45-36-243.03 - Recordkeeping. - All distributors, storers, and retail dealers shall keep for not...

Section 45-36-243.04 - Report of Business Address. - Within 30 days after any tax shall have been levied...

Section 45-36-243.05 - Violations. - If any distributor, storer, or retail dealer of gasoline or...

Section 45-36-243.06 - Enforcement. - It shall be the duty of the county commission of...

Section 45-36-243.07 - Delinquency in Payment of Tax. - If any distributor, storer, or retail dealer in gasoline or...

Section 45-36-243.08 - Payment of Tax - The acceptance of any amount paid for the excise tax...

Section 45-36-243.09 - Penalties. - Any distributor, storer, or dealer who shall violate this part...

Section 45-36-243.10 - Quarterly Reports. - Each agent or any railroad company, bus or truck operator,...

Section 45-36-243.11 - Special Fund. - The proceeds of any tax imposed under authority of this...

Section 45-36-243.12 - Use of Funds. - Expenditures from the special fund provided for in Section 45-36-243.11...

Section 45-36-243.13 - Construction of Part. - The provisions of this part are cumulative and shall not...