Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter17. GASOLINE AND OTHER MOTOR FUELS; LUBRICATING OILS. |
Article2. Gasoline Tax. |
Division1. General Provisions. |
§ 40-17-30. Definitions. |
§ 40-17-31. Levy and amount of tax; collection and distribution of proceeds. |
§ 40-17-32. By whom excise tax collected and paid over. |
§ 40-17-33. Report of sales and withdrawals. |
§ 40-17-34. Monthly statements to be sworn to. |
§ 40-17-35. Record of sales, withdrawals and distributions. |
§ 40-17-36. Report of address by distributor, refiner, storer, etc. |
§ 40-17-37. Penalty for failure to make reports or keep records. |
§ 40-17-38. Discount allowed to distributors, etc., licensed under Section 40-12-194. |
§ 40-17-39. Duty of Department of Revenue to enforce provisions. |
§ 40-17-40. Effect of acceptance of money on recovery of balance. |
§ 40-17-43. Department of Revenue to prescribe form of statements and reports. |
§ 40-17-45. Use of motor fuel upon which tax has not been paid. |
§ 40-17-49. Restraint of violators. |
§ 40-17-50. Cities and towns prohibited from levying new or additional tax on aviation fuel. |
§ 40-17-51. Municipalities and counties may provide that local tax be borne by consumer and paid to municipality or county but once. |
§ 40-17-52. Adjustment of taxes collected on sales across state line. |