On or before the 20th day of each month after June 27, 1991, every person upon whom the excise tax is levied shall render to the County Commission of Baldwin County on forms prescribed by such county commission a true and correct statement of all sales and withdrawals of gasoline made by him, her, or them during the next preceding month, liable for payment of the excise tax imposed pursuant to the provisions of this subpart, and shall furnish to the Baldwin County Commission such additional information as the Baldwin County Commission may require upon blanks to be formulated and furnished by the Baldwin County Commission, and at the time of making such report shall pay to the Baldwin County Commission an amount of money equal to the excise tax levied under this subpart. The statement herein required to be made by the distributor, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths, and any false statement sworn to shall constitute perjury and upon conviction thereupon the person so convicted shall be punished as provided by law for the crime of perjury.
Structure Code of Alabama
Division 2 - Gasoline and Motor Fuel.
Section 45-2-244.030 - Definitions.
Section 45-2-244.031 - Levy of Tax.
Section 45-2-244.032 - Statement of Sales and Withdrawals; Other Information Required.
Section 45-2-244.033 - Recordkeeping.
Section 45-2-244.034 - Report to Commission.
Section 45-2-244.035 - Failure to Report.
Section 45-2-244.036 - Enforcement of Subpart.
Section 45-2-244.037 - Delinquency.
Section 45-2-244.038 - Payment Deemed a Credit Against Amount Due.
Section 45-2-244.039 - Violations.
Section 45-2-244.040 - Reports of Gasoline or Motor Fuel Shipments.
Section 45-2-244.041 - Special Fund.
Section 45-2-244.042 - Expenditures From Special Fund.