The excise tax imposed by this article shall apply to persons, firms, corporations, dealers, or distributors storing lubricating oil and distributing the same or allowing the same to be withdrawn from storage, whether such withdrawals are for sale or for use; provided, that "sellers" of lubricating oil and its substitutes paying the tax herein provided may pay the same computed and paid on a basis of their sales as hereinafter required, and storers and distributors shall compute and pay this tax on the basis of their withdrawals or distributions.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Article 4 - Oils, Greases or Substitutes.
Section 40-17-170 - Definitions.
Section 40-17-171 - Levy; Amount; Certificates of Exemption.
Section 40-17-172 - Disposition of Tax.
Section 40-17-173 - Tax to Apply Whether Withdrawal for Use or Sale.
Section 40-17-174 - Wholesale Oil License Fee; Import License Fee; Exemption.
Section 40-17-175 - Swearing to Statement.
Section 40-17-176 - Records of Sales.
Section 40-17-177 - Report of Address by Distributor, Storer, Retail Dealer, or Manufacturer.
Section 40-17-178 - Penalty for Failure to Make Reports or Keep Records.
Section 40-17-179 - Duty of Department of Revenue to Enforce Provisions.
Section 40-17-180 - Effect of Acceptance of Money on Recovery of Balance.
Section 40-17-182 - Forms for Reports.
Section 40-17-185 - Restraint of Violators.
Section 40-17-186 - When Statements to Be Rendered and Tax Paid.