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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-173

Tax to Apply Whether Withdrawal for Use or Sale

Official textalison.legislature.state.al.us

The excise tax imposed by this article shall apply to persons, firms, corporations, dealers, or distributors storing lubricating oil and distributing the same or allowing the same to be withdrawn from storage, whether such withdrawals are for sale or for use; provided, that “sellers” of lubricating oil and its substitutes paying the tax herein provided may pay the same computed and paid on a basis of their sales as hereinafter required, and storers and distributors shall compute and pay this tax on the basis of their withdrawals or distributions.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §633.

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In this chapter (40 sections)
  1. 40-17-168.3 · Application Form
  2. 40-17-168.4 · License Requirement
  3. 40-17-168.5 · Surety Bond. (Amended by Act 2026-528)
  4. 40-17-168.6 · Refusal to Issue License; Appeal
  5. 40-17-168.7 · Issuance of License
  6. 40-17-168.8 · Discontinuance of Licensed Business; Payment of Taxes
  7. 40-17-168.9 · Cancellation of License
  8. 40-17-168.10 · Deduction for Sale or Disbursement to Exempt Entities
  9. 40-17-168.11 · Tax Payments and Returns
  10. 40-17-168.12 · Reporting of Information; Single Return for Multiple…
  11. 40-17-168.13 · Receipt and Remission of Taxes; Liability
  12. 40-17-168.14 · Recordkeeping
  13. 40-17-168.15 · Disposition of Funds
  14. 40-17-168.16 · Civil Penalties
  15. 40-17-168.17 · Criminal Penalties
  16. 40-17-168.18 · Appropriations
  17. 40-17-168.19 · Rulemaking Authority
  18. 40-17-170 · Definitions
  19. 40-17-171 · Levy; Amount; Certificates of Exemption
  20. 40-17-172 · Disposition of Tax
  21. 40-17-173 · Tax to Apply Whether Withdrawal for Use or Sale
  22. 40-17-174 · Wholesale Oil License Fee; Import License Fee; Exemption
  23. 40-17-175 · Swearing to Statement
  24. 40-17-176 · Records of Sales
  25. 40-17-177 · Report of Address by Distributor, Storer, Retail Dealer, or…
  26. 40-17-178 · Penalty for Failure to Make Reports or Keep Records
  27. 40-17-179 · Duty of Department of Revenue to Enforce Provisions
  28. 40-17-180 · Effect of Acceptance of Money on Recovery of Balance
  29. 40-17-182 · Forms for Reports
  30. 40-17-185 · Restraint of Violators
  31. 40-17-186 · When Statements to Be Rendered and Tax Paid
  32. 40-17-200 · When Report to Be Made by Carriers
  33. 40-17-201 · When Reports to Be Made by Warehousemen and Transfer…
  34. 40-17-203 · Penalty for Failure to Comply
  35. 40-17-220 · Lubricating Oil Excise Tax; Exemptions
  36. 40-17-221 · Administration of Article and Collection of Tax
  37. 40-17-222 · Distribution of Tax Proceeds Derived from Motor Fuel
  38. 40-17-223 · Distribution of Tax Proceeds Derived from Lubricating Oil
  39. 40-17-224 · Use of Net Tax Proceeds for Highway Purposes
  40. 40-17-225 · Allocations of Revenue Collections
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