Taxes to Be Borne by Consumer and Paid Once

Official textalison.legislature.state.al.us

All municipalities and all counties currently levying an excise or privilege license tax upon the sale, use, or consumption, distribution, storage, or withdrawal from storage of gasoline or motor fuel may require that where the tax has been paid to the municipality or county by a distributor, refiner, or by any retail dealer, storer, or user, such payment shall be sufficient, the intent being that the tax shall be borne by the consumer and paid to the municipality or county but once.

Last amended: Act 2011-565, p. 1084, §39.

Source: view the official text

In this chapter (40 sections)

40-17-332 · Licenses Required
40-17-333 · Application for License
40-17-334 · Licensed Permissive Suppliers
40-17-335 · Surety Bond. (Amended by Act 2026-528)
40-17-336 · Refusal to Issue License; Appeal
40-17-337 · Issuance of License; Nontransferability
40-17-338 · Discontinuance of Business by a Licensee
40-17-339 · Cancellation of License
40-17-340 · Filing of Monthly Return and Payment Due
40-17-341 · Remitting of Taxes Due to Supplier or Permissive Supplier
40-17-342 · Requirements for Returns
40-17-343 · Deductions from Monthly Return for Payments Not Previously…
40-17-344 · Payments Held in Trust for the State; Notification of…
40-17-345 · Import Verification Number; Licensing
40-17-346 · Monthly Exporter Returns
40-17-347 · Monthly Informational Report of Terminal Operators; Annual…
40-17-348 · Monthly Informational Report of Motor Fuel Transporter
40-17-349 · Violations
40-17-350 · Transportation of Motor Fuel; Inspections
40-17-351 · Civil Penalties
40-17-352 · Criminal Penalties
40-17-353 · (Amended by Act 2026-528) Seizure of Storage Receptacles…
40-17-354 · Recordkeeping
40-17-355 · Refusal to Permit Inspection
40-17-356 · Dyed Diesel Fuel
40-17-357 · Preemption of Local Laws
40-17-358 · Taxes to Be Borne by Consumer and Paid Once
40-17-359 · Distribution and Use of Proceeds
40-17-360 · Disposition of Aviation Fuel Proceeds
40-17-361 · Disposition of Diesel Proceeds
40-17-362 · Use of Tax Proceeds for Highway Purposes
40-17-362.1 · Use of Motor Fuel Taxes for Road and Bridge Purposes;…
40-17-363 · Funding
40-17-370 · Levy, Administration, and Collection of Additional Excise…
40-17-371 · Cost of Collection; Distribution of Tax Proceeds
40-17-380 · Definitions
40-17-381 · Development of System for Filing Electronic Tax Return for…
40-17-382 · Authorization and Use of System
40-17-383 · Local Motor Fuel Tax Advisory Committee
40-17-384 · Construction of Article

Full table of contents →