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 Baldwin County shall make a report on blanks furnished under Section 45-2-244.032 to the Baldwin 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 Baldwin County, which information shall be entered by the Baldwin 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 Baldwin 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 Baldwin County until he or she shall have made such reports to the Baldwin County Commission.
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.