The acceptance of any amount paid for any excise tax imposed pursuant to this part shall not preclude the collection of the amount actually due. The amount actually paid shall constitute a credit against the amount actually due.
Structure Code of Alabama
Section 45-14-242 - Applicability.
Section 45-14-242.01 - Definitions.
Section 45-14-242.02 - Levy and Payment of Tax.
Section 45-14-242.03 - Statement of Sales and Withdrawals.
Section 45-14-242.04 - Review of Records; Rules and Regulations; Recovery of Collection Costs.
Section 45-14-242.05 - Failure to Report; Delinquency.
Section 45-14-242.06 - Actual Payment Deemed a Credit Against Amount Due.