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 in DeKalb County shall make a report on blanks furnished under Section 45-25-242.01 to the governing body of the county, 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 within the county, which information shall be entered by the governing body of the county 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 governing body 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 in the county until or she shall have made such reports to the governing body.
Structure Code of Alabama
Part 3 - Tax, Gasoline and Motor Fuels.
Section 45-25-242 - Definitions.
Section 45-25-242.01 - Levy of Tax.
Section 45-25-242.02 - Statement of Sales and Withdrawals.
Section 45-25-242.03 - Recordkeeping.
Section 45-25-242.04 - Report of Business Address.
Section 45-25-242.05 - Violations.
Section 45-25-242.06 - Enforcement.
Section 45-25-242.07 - Delinquency in Payment of Tax.
Section 45-25-242.08 - Payment of Tax Deemed a Credit Against Amount Due.
Section 45-25-242.09 - Penalties.
Section 45-25-242.10 - Quarterly Reports of Gasoline Shipments.