Repealed by Act 2011-565, p. 1084, ยง45, effective October 1, 2012.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Division 1 - General Provisions.
Section 40-17-30 - Definitions.
Section 40-17-31 - Levy and Amount of Tax; Collection and Distribution of Proceeds.
Section 40-17-32 - By Whom Excise Tax Collected and Paid Over.
Section 40-17-33 - Report of Sales and Withdrawals.
Section 40-17-34 - Monthly Statements to Be Sworn To.
Section 40-17-35 - Record of Sales, Withdrawals and Distributions.
Section 40-17-36 - Report of Address by Distributor, Refiner, Storer, Etc.
Section 40-17-37 - Penalty for Failure to Make Reports or Keep Records.
Section 40-17-38 - Discount Allowed to Distributors, etc., Licensed Under Section 40-12-194.
Section 40-17-39 - Duty of Department of Revenue to Enforce Provisions.
Section 40-17-40 - Effect of Acceptance of Money on Recovery of Balance.
Section 40-17-43 - Department of Revenue to Prescribe Form of Statements and Reports.
Section 40-17-45 - Use of Motor Fuel Upon Which Tax Has Not Been Paid.
Section 40-17-49 - Restraint of Violators.
Section 40-17-50 - Cities and Towns Prohibited From Levying New or Additional Tax on Aviation Fuel.
Section 40-17-52 - Adjustment of Taxes Collected on Sales Across State Line.