Each agent or any railroad company, bus, or truck operator or other transportation company or agency operating in Lowndes County shall report to the County Commission of Lowndes 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 part or substitutes therefor handled by him or her or through the station or office at which her or she is the agent, and delivered to any person in Lowndes 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
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.