Within 30 days after any tax has been imposed pursuant to this part, every distributor, retail dealer, or storer shall make a report to the county commission, on blanks furnished by it, showing the place and post office address at which the distributor, retail dealer, or storer is engaged in the business. The information on the report shall be entered on a book kept for that purpose. If the distributor, retail dealer, or storer moves the place of business from one address to another, the distributor, retail dealer, or storer shall within 30 days thereafter notify the county commission of the move, and shall give the former place and post office address and the place and post office address to which the place of business has moved. After June 9, 2015, no person shall become a distributor, storer, or seller of gasoline or motor fuel in the county until the aforementioned have been made to the county commission.
Structure Code of Alabama
Section 45-44-242 - Applicability.
Section 45-44-242.01 - Definitions.
Section 45-44-242.02 - Levy of Tax; Exemption.
Section 45-44-242.03 - Statement of Sales and Withdrawals.
Section 45-44-242.04 - Recordkeeping.
Section 45-44-242.05 - Report of Business Address.
Section 45-44-242.06 - Violations.
Section 45-44-242.07 - Enforcement.
Section 45-44-242.08 - Delinquency in Payment of Tax.
Section 45-44-242.09 - Payment of Tax Deemed a Credit Against Amount Due.
Section 45-44-242.10 - Penalties.
Section 45-44-242.11 - Quarterly Reports.