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  2. U.S. State Codes
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  4. Alabama
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  6. Title 40 - Revenue and Taxa...
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  8. Chapter 17 - Gasoline and O...
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  10. Article 2 - Gasoline Tax.
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  12. Division 1 - General Provisions.


Division 1 - General Provisions.


  • Section 40-17-30 - Definitions.
  • Section 40-17-31 - Levy and amount of tax; collection and distribution of proceeds.
  • Section 40-17-32 - By whom excise tax collected and paid over.
  • Section 40-17-33 - Report of sales and withdrawals.
  • Section 40-17-34 - Monthly statements to be sworn to.
  • Section 40-17-35 - Record of sales, withdrawals and distributions.
  • Section 40-17-36 - Report of address by distributor, refiner, storer, etc.
  • Section 40-17-37 - Penalty for failure to make reports or keep records.
  • Section 40-17-38 - Discount allowed to distributors, etc., licensed under Section 40-12-194.
  • Section 40-17-39 - Duty of Department of Revenue to enforce provisions.
  • Section 40-17-40 - Effect of acceptance of money on recovery of balance.
  • Section 40-17-43 - Department of Revenue to prescribe form of statements and reports.
  • Section 40-17-45 - Use of motor fuel upon which tax has not been paid.
  • Section 40-17-49 - Restraint of violators.
  • Section 40-17-50 - Cities and towns prohibited from levying new or additional tax on aviation fuel.
  • Section 40-17-51 - Municipalities and counties may provide that local tax be borne by consumer and paid to municipality or county but once.
  • Section 40-17-52 - Adjustment of taxes collected on sales across state line.
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