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 45-25-242.09 – Penalties.
Section 45-25-242.09 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 45-25-242.10 – Quarterly Reports of Gasoline Shipments.
Section 45-25-242.10 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 45-25-242.11 – Special Fund.
Section 45-25-242.11 Special fund. The net 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 45-25-242.12. (Acts 1959, No. 418, p. 1107, §12; Acts 1971, No. 741, p. 1459, §1; Act 99-228, p. 293, §1.)
Section 45-25-242.12 – Disposition of Proceeds.
Section 45-25-242.12 Disposition of proceeds. Proceeds from the gasoline excise tax shall be distributed and used as follows: (1) The first one hundred fifteen thousand dollars ($115,000) annually shall be transferred to the County General Road Department Fund, for use as defined in Sections 40-17-5, 40-17-76, 40-17-77, 40-17-78, 40-17-79, and 40-17-80, and, to further allow […]
Section 45-25-242.40 – Definitions.
Section 45-25-242.40 Definitions. The term “gasoline” as used in this subpart shall include gasoline, naptha and other liquid motor fuels or any devices or substitutes therefor commonly used in internal combustion engines, provided that nothing contained in this subpart shall apply to those products commonly known as kerosene oil, fuel oil, and crude oil used […]
Section 45-25-242.41 – Levy of Tax.
Section 45-25-242.41 Levy of tax. In addition to all other taxes imposed by law, there is imposed an excise tax of one cent ($0.01) per gallon on persons, corporations, copartnerships, companies, agencies, or associations engaged in the business of selling, distributing, storing or withdrawing from storage for any purpose whatever, gasoline or other liquid motor […]
Section 45-25-242.42 – Statement of Sales and Withdrawals.
Section 45-25-242.42 Statement of sales and withdrawals. On or before the 20th day of each month after October 10, 1975, every person upon whom the excise tax is levied shall render to the governing body of such county on forms prescribed by such governing body a true and correct statement of all sales and withdrawals […]
Section 45-25-242 – Definitions.
Section 45-25-242 Definitions. The term “gasoline” as used in this subpart shall include gasoline, naptha and other liquid motor fuels or any devices or substitutes therefor commonly used in internal combustion engines, provided that nothing contained in this subpart shall apply to those products commonly known as kerosene oil, fuel oil, and crude oil used […]
Section 45-25-242.43 – Recordkeeping.
Section 45-25-242.43 Recordkeeping. All distributors, storers, and retail dealers shall keep for not less than two years within the State of Alabama at some certain place or office such books, documents, or papers as shall clearly show the amount of sale of withdrawals of gasoline made in DeKalb County taxed under this subpart. (Acts 1975, […]