Each agent or any railroad company, bus, or truck operator or other transportation company or agency operating in DeKalb County shall report to the governing body of the county on the first day of January, April, July, and October of each year all shipments of gasoline as defined in this subpart or substitutes therefor handled by him or her or through the station or office at which he or she is the agent, and delivered to any person in DeKalb County, Alabama, during the preceding three months, giving the names and address of the consignor or consignee shipping and receiving the gasoline or substitute therefor and the number of gallons or pounds contained in each and every shipment.
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.