General Provisions.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Gasoline and Other Motor Fuels; Lubricating Oils.
  5. Gasoline Tax.
  6. General Provisions.

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Section
40-17-30

Definitions.

Section
40-17-31

Levy and Amount of Tax; Collection and Distribution of Proceeds.

Section
40-17-32

By Whom Excise Tax Collected and Paid Over.

Section
40-17-33

Report of Sales and Withdrawals.

Section
40-17-34

Monthly Statements to Be Sworn To.

Section
40-17-35

Record of Sales, Withdrawals and Distributions.

Section
40-17-36

Report of Address by Distributor, Refiner, Storer, Etc.

Section
40-17-37

Penalty for Failure to Make Reports or Keep Records.

Section
40-17-38

Discount Allowed to Distributors, etc., Licensed Under Section 40-12-194.

Section
40-17-39

Duty of Department of Revenue to Enforce Provisions.

Section
40-17-40

Effect of Acceptance of Money on Recovery of Balance.

Section
40-17-43

Department of Revenue to Prescribe Form of Statements and Reports.

Section
40-17-45

Use of Motor Fuel Upon Which Tax Has Not Been Paid.

Section
40-17-49

Restraint of Violators.

Section
40-17-50

Cities and Towns Prohibited From Levying New or Additional Tax on Aviation Fuel.

Section
40-17-51

Municipalities and Counties May Provide That Local Tax Be Borne by Consumer and Paid to Municipality or County but Once.

Section
40-17-52

Adjustment of Taxes Collected on Sales Across State Line.