On or before the 20th day of each month after the commission has imposed the additional excise tax, each person upon whom the excise tax is imposed shall furnish to the commission on forms prescribed by it a true and correct statement of all sales and withdrawals of gasoline or motor fuel made by that person during the preceding month. Each person shall furnish to the commission any additional information required by the commission and shall pay to the revenue commissioner an amount of money equal to the excise tax due under this part. The statement made by the distributor, retail dealer, or storer shall be sworn to before an officer authorized to administer oaths and any false statement sworn to shall constitute perjury and, upon conviction, the person so convicted shall be punished as provided by law.
Structure Code of Alabama
Section 45-24-242 - Applicability.
Section 45-24-242.01 - Definitions.
Section 45-24-242.02 - Levy and Payment of Tax.
Section 45-24-242.03 - Statement of Sales and Withdrawals.
Section 45-24-241.04 - Recordkeeping.
Section 45-24-242.05 - Reports to the Commission.
Section 45-24-242.06 - Failure to Report.
Section 45-24-242.07 - Enforcement.
Section 45-24-242.08 - Delinquency of Payment of Tax.
Section 45-24-242.09 - Actual Payment Deemed a Credit Against Amount Due.
Section 45-24-242.10 - Violations.
Section 45-24-242.11 - Report of Shipments.