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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-51

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

Official textalison.legislature.state.al.us

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.

Last amended: Acts 1969, No. 918, p. 1656.

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In this chapter (40 sections)
  1. 40-17-14 · Application for License for Purchase, Sale, Withdrawal,…
  2. 40-17-18 · Rules and Regulations
  3. 40-17-19 · Effect on Provisions of Article 2 of This Chapter
  4. 40-17-20 · Restraint of Violators of Article
  5. 40-17-22 · Unlawful to Sell for Use or to Use Motor Fuel Upon Which Tax…
  6. 40-17-30 · Definitions
  7. 40-17-31 · Levy and Amount of Tax; Collection and Distribution of…
  8. 40-17-32 · By Whom Excise Tax Collected and Paid Over
  9. 40-17-33 · Report of Sales and Withdrawals
  10. 40-17-34 · Monthly Statements to Be Sworn To
  11. 40-17-35 · Record of Sales, Withdrawals and Distributions
  12. 40-17-36 · Report of Address by Distributor, Refiner, Storer, Etc
  13. 40-17-37 · Penalty for Failure to Make Reports or Keep Records
  14. 40-17-38 · Discount Allowed to Distributors, Etc., Licensed Under…
  15. 40-17-39 · Duty of Department of Revenue to Enforce Provisions
  16. 40-17-40 · Effect of Acceptance of Money on Recovery of Balance
  17. 40-17-43 · Department of Revenue to Prescribe Form of Statements and…
  18. 40-17-45 · Use of Motor Fuel Upon Which Tax Has Not Been Paid
  19. 40-17-49 · Restraint of Violators
  20. 40-17-50 · Cities and Towns Prohibited from Levying New or Additional…
  21. 40-17-51 · Municipalities and Counties May Provide That Local Tax Be…
  22. 40-17-52 · Adjustment of Taxes Collected on Sales Across State Line
  23. 40-17-70 · Definitions
  24. 40-17-71 · Legislative Intent
  25. 40-17-72 · Distribution of 45 Percent of Net Tax Proceeds
  26. 40-17-73 · Disposition of 55 Percent of Net Tax Proceeds
  27. 40-17-74 · Disposition of Sums Allocated and Apportioned to Counties
  28. 40-17-74.1 · Distribution of Supplemental Net Tax
  29. 40-17-75 · Use of County Portion to Pay Salaries of Members of County…
  30. 40-17-76 · Payment of Compensation of Clerks of County Governing Bodies
  31. 40-17-77 · Effective Date of Census
  32. 40-17-78 · Use of Net Tax Proceeds for Highway Purposes - Generally
  33. 40-17-79 · Use of Net Tax Proceeds for Highway Purposes - Construction…
  34. 40-17-80 · Use of Net Tax Proceeds for Highway Purposes - Construction…
  35. 40-17-81 · State Treasurer to Make Allocations and Distributions
  36. 40-17-82 · Preservation of Prior Pledges
  37. 40-17-100 · “Gasoline Used on the Farm for Agricultural Purposes”…
  38. 40-17-101 · Purpose of Division
  39. 40-17-102 · Eligibility for Refund; Amount
  40. 40-17-103 · Filing and Form of Claim for Refund
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