Section 45-36-243.08 – Payment of Tax
Section 45-36-243.08 Payment of tax The acceptance of any amount paid for the excise tax imposed under this part shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due. (Act 88-291, p. 444, §9.)
Section 45-36-243.09 – Penalties.
Section 45-36-243.09 Penalties. Any distributor, storer, or dealer who shall violate this part 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 or by such counsel as the county commission of the county shall […]
Section 45-36-243 – Definitions.
Section 45-36-243 Definitions. For the purposes of this part, the following terms shall have the respective meaning ascribed by this section: (1) COUNTY. Jackson County. (2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel, as herein defined, in Jackson County by wholesale domestic trade, but shall not apply to any […]
Section 45-36-243.01 – Excise Tax Authorized.
Section 45-36-243.01 Excise tax authorized. The Jackson County Commission is hereby authorized to impose excise taxes on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel, as herein defined, within Jackson County not to exceed three cents ($.03) per gallon and to require every distributor, retail dealer, or […]