Within 30 days after any tax shall have been levied under authority of this subpart, every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in Colbert County shall make a report on blanks furnished under Section 45-17-90.42 to the Colbert County Commission, showing the place and post office address at which he or she is engaged in the business of distributor or storer or retail dealer in gasoline or motor fuel within Colbert County, which information shall be entered by the Colbert County Commission on a book kept for that purpose, and should such distributor, storer, or retail dealer move his or her place of business from one business address to another such distributor, storer, or retail dealer shall within 30 days thereafter notify the Colbert County Commission of such removal giving the former place and post office address and also the place and post office address to which his or her place of business has been removed. After the tax imposed under this subpart has become effective, no person shall become a distributor, storer, or seller of gasoline or motor fuel in Colbert County until he or she shall have made such reports to the Colbert County Commission.
Structure Code of Alabama
Article 9 - Economic and Industrial Development and Tourism.
Part 1 - Economic Development.
Division 2 - Funding for the Shoals Economic Development Project.
Section 45-17-90.40 - Definitions.
Section 45-17-90.41 - Imposition of Tax.
Section 45-17-90.42 - Statement of Sales and Withdrawals.
Section 45-17-90.43 - Recordkeeping.
Section 45-17-90.44 - Report of Business Location and Postal Address; Change of Address.
Section 45-17-90.45 - Failure to Report.
Section 45-17-90.46 - Review of Records; Rules and Regulations; Recovery of Collection Costs.
Section 45-17-90.47 - Penalty for Delinquency.
Section 45-17-90.48 - Actual Payment Deemed a Credit Against Amount Due.
Section 45-17-90.49 - Violations.
Section 45-17-90.50 - Report of Gasoline or Motor Fuel Shipments.
Section 45-17-90.51 - Special Fund.
Section 45-17-90.52 - Disposition of Funds.