The acceptance of any amount paid for the excise tax imposed under this subpart shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due.
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.