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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-170

Definitions

Official textalison.legislature.state.al.us

For the purpose of this article, the following terms shall have the meanings respectively ascribed by this section:

# (1)

LUBRICATING OIL. Any devices or substitutes therefor, commonly used in lubricating or oiling engines, bearings, journals, axles, hubs, and other parts of machinery; provided, that nothing contained in this article shall be held to apply to those products known commercially as “kerosene oil,” “fuel oil,” or “crude oil.”

# (2)

PERSON. Persons, corporations, copartnerships, companies, agencies, or associations, singular or plural.

# (3)

DISTRIBUTOR. Any person or manufacturer who engages in the selling of lubricating oil in this state by wholesale domestic trade, but shall not apply to any transaction by such distributor in interstate commerce.

# (4)

RETAIL DEALER. Any person herein defined as distributor who is also engaged in the selling of lubricating oils in this state at any place in this state in broken quantities.

# (5)

STORER. Any person who ships, causes to be shipped or brings into this state, or manufactures in this state, lubricating oils, as herein defined, in any quantity, stores the same in any container and withdraws same from storage for any purpose.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §630.

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In this chapter (40 sections)
  1. 40-17-168 · Legislative Findings
  2. 40-17-168.1 · Definitions
  3. 40-17-168.2 · Levy and Collection of Tax; Application and Fee
  4. 40-17-168.3 · Application Form
  5. 40-17-168.4 · License Requirement
  6. 40-17-168.5 · Surety Bond. (Amended by Act 2026-528)
  7. 40-17-168.6 · Refusal to Issue License; Appeal
  8. 40-17-168.7 · Issuance of License
  9. 40-17-168.8 · Discontinuance of Licensed Business; Payment of Taxes
  10. 40-17-168.9 · Cancellation of License
  11. 40-17-168.10 · Deduction for Sale or Disbursement to Exempt Entities
  12. 40-17-168.11 · Tax Payments and Returns
  13. 40-17-168.12 · Reporting of Information; Single Return for Multiple…
  14. 40-17-168.13 · Receipt and Remission of Taxes; Liability
  15. 40-17-168.14 · Recordkeeping
  16. 40-17-168.15 · Disposition of Funds
  17. 40-17-168.16 · Civil Penalties
  18. 40-17-168.17 · Criminal Penalties
  19. 40-17-168.18 · Appropriations
  20. 40-17-168.19 · Rulemaking Authority
  21. 40-17-170 · Definitions
  22. 40-17-171 · Levy; Amount; Certificates of Exemption
  23. 40-17-172 · Disposition of Tax
  24. 40-17-173 · Tax to Apply Whether Withdrawal for Use or Sale
  25. 40-17-174 · Wholesale Oil License Fee; Import License Fee; Exemption
  26. 40-17-175 · Swearing to Statement
  27. 40-17-176 · Records of Sales
  28. 40-17-177 · Report of Address by Distributor, Storer, Retail Dealer, or…
  29. 40-17-178 · Penalty for Failure to Make Reports or Keep Records
  30. 40-17-179 · Duty of Department of Revenue to Enforce Provisions
  31. 40-17-180 · Effect of Acceptance of Money on Recovery of Balance
  32. 40-17-182 · Forms for Reports
  33. 40-17-185 · Restraint of Violators
  34. 40-17-186 · When Statements to Be Rendered and Tax Paid
  35. 40-17-200 · When Report to Be Made by Carriers
  36. 40-17-201 · When Reports to Be Made by Warehousemen and Transfer…
  37. 40-17-203 · Penalty for Failure to Comply
  38. 40-17-220 · Lubricating Oil Excise Tax; Exemptions
  39. 40-17-221 · Administration of Article and Collection of Tax
  40. 40-17-222 · Distribution of Tax Proceeds Derived from Motor Fuel
Full table of contents →