It shall be the duty of the County Commission of Lowndes County to enforce this part upon its imposing the tax thereunder, 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 or motor fuel 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. Provided, however, upon resolution of the Lowndes County Commission, the State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by the county under this part. All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the department and such payment shall be a full and complete discharge of all liability therefor to the county. The department is authorized to promulgate reasonable rules and regulations to facilitate the orderly and efficient collection of the taxes. The department is authorized to recover all costs of collecting such taxes, not to exceed five percent of the proceeds thereof, from such proceeds and shall pay the net amount remaining thereafter to the county.
Structure Code of Alabama
Section 45-43-244 - Definitions.
Section 45-43-244.01 - Levy of Tax.
Section 45-43-244.02 - Statement of Sales and Withdrawals.
Section 45-43-244.03 - Recordkeeping.
Section 45-43-244.04 - Report of Business Address.
Section 45-43-244.05 - Violations.
Section 45-43-244.06 - Enforcement.
Section 45-43-244.07 - Delinquency in Payment of Tax.
Section 45-43-244.08 - Payment of Tax Deemed a Credit Against Amount Due.
Section 45-43-244.09 - Penalties.