It shall be the duty of the governing body of the county to enforce this subpart upon its imposing the tax hereunder, and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every distributor, storer, or retail dealer of gasoline on which such tax has been imposed and to make any and all rules and regulations necessary and proper for the collection of such tax.
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.