The county commission is hereby authorized to suspend the levy of the tax imposed pursuant to this subpart in the event annual increases in the ad valorem tax revenue and/or the offshore severance tax revenue received by the county in the period from October 1, 1991, to January 1, 1995, exceeds the amount of revenue collected pursuant to this subpart. In the event the levy of the tax is suspended, all expenses of taxpayer notification, unconsumed forms, and other actual and direct expenses of the Department of Revenue shall be paid by the 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.