The acceptance of any amount paid for the excise tax imposed under this subpart shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due.
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.