Code of Alabama
Part 2 - Tax. Gasoline and Motor Fuel.
Section 45-22-241 - Administration and Collection of Taxes.

In Cullman County, all taxes levied on gasoline or motor fuels, including taxes levied pursuant to Act No. 56, H. 325, 1943 Regular Session, and Act No. 410, H. 160, 1978 Regular Session, shall be administered and collected by the State Revenue Department in accordance with Chapter 17 of Title 40.