The acceptance of any amount paid for the excise tax imposed under this part 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
Section 45-30-241 - Definitions.
Section 45-30-241.01 - Levy and Payment of Tax.
Section 45-30-241.02 - Statement of Sales and Withdrawals.
Section 45-30-241.03 - Recordkeeping.
Section 45-30-241.04 - Reports to the Commission.
Section 45-30-241.05 - Enforcement.
Section 45-30-241.06 - Delinquency of Payment of Tax.
Section 45-30-241.07 - Actual Payment Deemed a Credit Against Amount Due.
Section 45-30-241.08 - Violations.