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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-130

Calculation of Municipal or County Gross Receipts Tax

Official textalison.legislature.state.al.us

Any gross receipts tax imposed by a municipality or county on the sale of gasoline and motor fuel shall be based on the gross receipts from the sale of gasoline and motor fuel minus any taxes imposed on the sale of gasoline and motor fuel by the state, federal, or local governments.

Last amended: Acts 1994, 1st Ex. Sess., No. 94-792, p. 98, §1.

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In this chapter (40 sections)
  1. 40-23-74 · Extension of Time for Making Return
  2. 40-23-75 · Deposit of Security
  3. 40-23-77 · Discount; Distribution and Expenditure
  4. 40-23-82 · Final Return of Retailer Selling Out; Purchaser to Retain…
  5. 40-23-83 · Records to Be Kept; Enforcement of Article; Promulgation of…
  6. 40-23-85 · Disposition of Funds Derived from Tax. (Amended by 2026-392…
  7. 40-23-88 · Penalties
  8. 40-23-100 · Definitions
  9. 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck…
  10. 40-23-102 · Excise Tax Levied on Storage or Use of Automotive Vehicles,…
  11. 40-23-103 · Sales Tax Levied on Sale Price Less Credit for Trade-In
  12. 40-23-104 · Collection of Taxes Before Registration or Licensing; Proof…
  13. 40-23-105 · Applicability of Certain Title 40 Provisions
  14. 40-23-106 · Reciprocity
  15. 40-23-107 · Fees
  16. 40-23-108 · Disposition of Funds
  17. 40-23-110 · Penalty for Failure to Pay Tax
  18. 40-23-111 · Authority to Adopt and Enforce Rules and Regulations
  19. 40-23-120 · Good Faith Violations
  20. 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on…
  21. 40-23-130 · Calculation of Municipal or County Gross Receipts Tax
  22. 40-23-150 · Education Trust Fund Rainy Day Account
  23. 40-23-170 · Legislative Findings
  24. 40-23-171 · Definitions
  25. 40-23-172 · Delegates for Participation in Multistate Discussions
  26. 40-23-173 · Duties of Delegates; Agreement
  27. 40-23-174 · Distribution of Proceeds
  28. 40-23-190 · Conditions for Remote Entity Nexus
  29. 40-23-191 · Short Title; Definitions
  30. 40-23-192 · Simplified Sellers Use Tax Remittance Program
  31. 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax;…
  32. 40-23-194 · Discount
  33. 40-23-195 · Rulemaking Authority; Recordkeeping
  34. 40-23-196 · Refund or Credit of Excess Taxes Paid
  35. 40-23-197 · Disposition of Funds
  36. 40-23-197.1 · Distributions of Simplified Sellers Use Tax Proceeds
  37. 40-23-198 · Applicability of Part 2
  38. 40-23-199 · Amnesty for Certain Uncollected Remote Use Tax
  39. 40-23-199.1 · Amnesty for Certain Uncollected Remote Use Tax
  40. 40-23-199.2 · Marketplace Facilitators
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