Section 45-25-242.44 – Report of Business Address.
Section 45-25-242.44 Report of business address. Within 30 days after any tax shall have been levied under authority of this subpart every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline in DeKalb County shall make a report on blanks furnished under Section 45-25-242.41 to the governing body of the county, […]
Section 45-25-242.45 – Violations.
Section 45-25-242.45 Violations. If any distributor, storer, or retail dealer of gasoline in the county shall fail to make the reports or any of them as required in this subpart or shall fail to comply with any regulation adopted for the collection of the tax by the governing body of the county, within the time […]
Section 45-25-244.46 – Enforcement.
Section 45-25-244.46 Enforcement. It shall be the duty of the governing body of the county to enforce this subpart 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 on which such tax has been imposed […]
Section 45-25-242.47 – Delinquency in Payment of Tax.
Section 45-25-242.47 Delinquency in payment of tax. If any distributor, storer or retail dealer in gasoline shall fail to make monthly reports or shall fail to pay the tax imposed under authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart and there shall be added to the amount […]
Section 45-25-242.48 – Payment of Tax Deemed a Credit Against Amount Due.
Section 45-25-242.48 Payment of tax deemed a credit against amount due. The acceptance of any amount paid for the excise tax imposed under this subpart shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due (Acts 1975, No. 1026, p. 2056, […]
Section 45-25-242.49 – Penalties.
Section 45-25-242.49 Penalties. Any distributor, storer, or dealer who shall violate this subpart or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may be restrained, and proper prosecution instituted in the name of the county by the Attorney General of the State of Alabama, or by such counsel as the governing […]
Section 45-25-242.50 – Quarterly Reports of Gasoline Shipments.
Section 45-25-242.50 Quarterly reports of gasoline shipments. Each agent or any railroad company, bus, or truck operator or other transportation company or agency operating in DeKalb County shall report to the governing body of the county on the first day of January, April, July, and October of each year all shipments of gasoline as defined […]
Section 45-25-242.51 – Special Fund.
Section 45-25-242.51 Special fund. The proceeds of any tax imposed under authority of this subpart shall be paid into a special fund in the county treasury for use as provided in Section 45-25-242.52. (Acts 1975, No. 1026, p. 2056, §12; Act 99-230, p. 295, §1.)
Section 45-25-242.52 – County General Road Department Fund.
Section 45-25-242.52 County General Road Department Fund. All proceeds of any tax imposed and levied under the authority of this subpart shall be transferred to the County General Road Department Fund, for use and expenditures as defined within Sections 40-17-75, 40-17-76, 40-17-77,40-17-78,40-17-79, and 40-17-80. Expenditures may also be used for purposes which may not specifically […]
Section 45-25-242.53 – Grants to Municipalities.
Section 45-25-242.53 Grants to municipalities. Provided, however, that nothing contained herein shall be construed to prohibit or restrict the county commission from making grants to municipalities within the county for road work but if any grant is made to any municipality a pro rata grant based on population shall be made to all municipalities within […]