Each agent of any railroad company, bus or truck operator, or other transportation company or agency operating in Lauderdale County shall report to the County Commission of Lauderdale County on the first day of January, April, July, and October of each year all shipments of gasoline or motor fuel 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 Lauderdale County during the preceding three months, giving the names and address of the consignor or consignee shipping and receiving the gasoline or motor fuel or substitute therefor and the number of gallons or pounds contained in each and every shipment.
Structure Code of Alabama
Chapter 39 - Lauderdale County.
Article 9 - Economc and Industrial Development and Tourism.
Part 3 - Economic Development.
Division 2 - Funding for the Shoals Economic Development Authority.
Section 45-39-92.40 - Definitions.
Section 45-39-92.41 - Imposition of Tax.
Section 45-39-92.42 - Statement of Sales and Withdrawals.
Section 45-39-92.43 - Recordkeeping.
Section 45-39-92.44 - Report of Business Location and Postal Address; Change of Address.
Section 45-39-92.45 - Failure to Report.
Section 45-39-92.46 - Review of Records; Rules and Regulations; Recovery of Collection Costs.
Section 45-39-92.47 - Penalty for Delinquency.
Section 45-39-92.48 - Actual Payment Deemed a Credit Against Amount Due.
Section 45-39-92.49 - Violations.
Section 45-39-92.50 - Report of Gasoline or Motor Fuel Shipments.
Section 45-39-92.51 - Special Fund.