reglab/housing_qa huggingface dataset:
AL Code § 45-25-242.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 1 - 1959 Tax.|Section 45-25-242.02 - Statement of Sales and Withdrawals.

Section 45-25-242.02Statement of sales and withdrawals. On or before the 20th day of each month after November 13, 1959, every person upon whom the excise tax is levied shall render to the governing body of such county on forms prescribed by such governing body a true and correct statement of all sales and withdrawals of gasoline made by him or her or them during the next preceding month, liable for payment of the excise tax imposed by this subpart, and shall furnish to the governing body such additional information as such governing body may require upon blanks to be formulated and furnished by the governing body, and at the time of making such report shall pay to the governing body an amount of money equal to the excise tax levied by this Subpart. The statement herein required to be made by the distributor, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths, and any false statement sworn to shall constitute perjury and upon conviction thereupon the person so convicted shall be punished as provided by law for the crime of perjury.  (Acts 1959, No. 418, p. 1107, §3.)
AL Code § 45-25-242.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 1 - 1959 Tax.|Section 45-25-242.03 - Recordkeeping.

Section 45-25-242.03Recordkeeping. All distributors, storers, and retail dealers shall keep for not less than two years within the State of Alabama at some certain place or office such books, documents, or papers as will clearly show the amount of sale of withdrawals of gasoline made in DeKalb County taxed under this subpart. (Acts 1959, No. 418, p. 1107, §4.)
AL Code § 45-25-242.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 1 - 1959 Tax.|Section 45-25-242.04 - Report of Business Address.

Section 45-25-242.04Report of business address. Within 30 days after any tax shall have been levied under authority of this subpart every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline in DeKalb County shall make a report on blanks furnished under Section 45-25-242.01 to the governing body of the county, showing the place and post office address at which he or she is engaged in the business of distributor or storer or retail dealer in gasoline within the county, which information shall be entered by the governing body of the county on a book kept for that purpose, and should such distributor, storer, or retail dealer move his or her place of business from one business address to another, such distributor, storer, or retail dealer shall within 30 days thereafter notify the governing body of such removal, giving the former place and post office address and also the place and post office address to which his or her place of business has been removed. After the tax imposed under this subpart has become effective, no person shall become a distributor, storer, or seller of gasoline in the county until or she shall have made such reports to the governing body. (Acts 1959, No. 418, p. 1107, §5.)
AL Code § 45-25-242.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 1 - 1959 Tax.|Section 45-25-242.05 - Violations.

Section 45-25-242.05Violations. If any distributor, storer, or retail dealer of gasoline in the county shall fail to make the reports or any of them as required in this subpart or shall fail to comply with any regulation adopted for the collection of the tax by the governing body of the county, within the time required for making such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor, storer, or retail dealer shall be guilty of a misdemeanor, and upon conviction thereof shall be fined not less than fifty dollars ($50) nor more than three hundred dollars ($300) for each offense. (Acts 1959, No. 418, p. 1107, §6.)
AL Code § 45-25-242.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 1 - 1959 Tax.|Section 45-25-242.06 - Enforcement.

Section 45-25-242.06Enforcement. It shall be the duty of the governing body of the county to enforce this subpart upon its imposing the tax hereunder, and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every distributor, storer, or retail dealer of gasoline on which such tax has been imposed and to make any and all rules and regulations necessary and proper for the collection of such tax. (Acts 1959, No. 418, p. 1107, §7.)
AL Code § 45-25-242.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 1 - 1959 Tax.|Section 45-25-242.07 - Delinquency in Payment of Tax.

Section 45-25-242.07Delinquency in payment of tax. If any distributor, storer, or retail dealer in gasoline shall fail to make monthly reports or shall fail to pay the tax imposed under authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart and there shall be added to the amount of his or her tax a penalty of 25 percent, provided if in the opinion of the governing body of the county a good and sufficient cause or reason is shown for such delinquency, the penalty may be remitted. The governing body shall be authorized and empowered to make returns for delinquent taxpayers upon such information as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent in the payment of any tax imposed by this subpart, the governing body of the county shall issue execution for the collection of the same, directed to any sheriff of the State of Alabama, who shall proceed to collect the same in the manner now provided by law for the collection of delinquent taxes by the county tax collector and make return of such execution to the governing body issuing the same. The tax herein authorized to be levied and the penalties herein provided for shall be held as a debt payable to the County of DeKalb by the person against whom the same shall have been imposed or against whom the penalties shall have accrued, and all such taxes and penalties shall be a lien upon the property in the county and elsewhere in this state of the person against whom the tax shall have been imposed and the penalties shall have accrued. (Acts 1959, No. 418, p. 1107, §8.)
AL Code § 45-25-242.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 1 - 1959 Tax.|Section 45-25-242.08 - Payment of Tax Deemed a Credit Against Amount Due.

Section 45-25-242.08Payment of tax deemed a credit against amount due. The acceptance of any amount paid for the excise tax imposed under this subpart shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due. (Acts 1959, No. 418, p. 1107, §9.)
AL Code § 45-25-242.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 1 - 1959 Tax.|Section 45-25-242.09 - Penalties.

Section 45-25-242.09Penalties. Any distributor, storer, or dealer who shall violate this subpart or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may be restrained and proper prosecution instituted in the name of the county by the Attorney General of the State of Alabama, or by such counsel as the governing body of the county shall direct, from distributing, selling, storing, or withdrawing from storage any gasoline the sale or withdrawal of which is taxable until such persons shall have compiled with this subpart. (Acts 1959, No. 418, p. 1107, §10.)
AL Code § 45-25-242.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 1 - 1959 Tax.|Section 45-25-242.10 - Quarterly Reports of Gasoline Shipments.

Section 45-25-242.10Quarterly reports of gasoline shipments. Each agent or any railroad company, bus, or truck operator or other transportation company or agency operating in DeKalb County shall report to the governing body of the county on the first day of January, April, July, and October of each year all shipments of gasoline as defined in this subpart or substitutes therefor handled by him or her or through the station or office at which he or she is the agent, and delivered to any person in DeKalb County, Alabama, during the preceding three months, giving the names and address of the consignor or consignee shipping and receiving the gasoline or substitute therefor and the number of gallons or pounds contained in each and every shipment. (Acts 1959, No. 418, p. 1107, §11.)
AL Code § 45-25-242.11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 1 - 1959 Tax.|Section 45-25-242.11 - Special Fund.

Section 45-25-242.11Special fund. The net proceeds of any tax imposed under authority of this subpart shall be paid into a special fund, in the county treasury for use as provided in Section 45-25-242.12. (Acts 1959, No. 418, p. 1107, §12; Acts 1971, No. 741, p. 1459, §1; Act 99-228, p. 293, §1.)
AL Code § 45-25-242.12 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 1 - 1959 Tax.|Section 45-25-242.12 - Disposition of Proceeds.

Section 45-25-242.12Disposition of proceeds. Proceeds from the gasoline excise tax shall be distributed and used as follows: (1) The first one hundred fifteen thousand dollars ($115,000) annually shall be transferred to the County General Road Department Fund, for use as defined in Sections 40-17-5, 40-17-76, 40-17-77, 40-17-78, 40-17-79, and 40-17-80, and, to further allow expenditures for purposes which may not specifically be defined, but to relate to the construction, rehabilitation, maintenance of the roads, equipment, or personnel to accomplish the same within DeKalb County. (2) The next ten thousand dollars ($10,000) shall be used for appropriation toward educating and training developmentally disabled adults in the county through contract or other appropriation to an agency or agencies providing the education and training. (3) The balance of the funds derived from the gasoline excise tax shall be used for appropriation by the county commission or any other person or persons so designated by the commission or by law to draw warrants on county funds to the DeKalb County Board of Education, and is to be distributed by the DeKalb County Board of Education within DeKalb County, Alabama, on the same basis as funds are distributed from the minimum program funds received by DeKalb County from the State of Alabama, and shall be distributed to the several school systems in DeKalb County in accordance with the minimum programs funds formula. (Acts 1959, No. 418, p. 1107, §13; Acts 1971, No. 741, p. 1459, §2; Acts 1978, No. 881, p. 1310, §1; Act 99-228, p. 293, §1.)
AL Code § 45-25-242.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 2 - 1975 Tax.|Section 45-25-242.40 - Definitions.

Section 45-25-242.40Definitions. The term "gasoline" as used in this subpart shall include gasoline, naptha and other liquid motor fuels or any devices or substitutes therefor commonly used in internal combustion engines, provided that nothing contained in this subpart shall apply to those products commonly known as kerosene oil, fuel oil, and crude oil used for lighting or heating purposes. The term "person" means and includes every person, corporation, copartnership, company, agency, or association, singular or plural. The term "distributor" shall include any person who shall engage in the selling of gasoline as herein defined in DeKalb County, by wholesale, in domestic trade, but shall not apply to any transaction by such distributor in interstate commerce. The term "retail dealer" shall include any person herein defined as the distributor who is also engaged in the sale of gasoline as herein defined at any place in DeKalb County in broken quantities. The term "storer" as used herein shall include any person who ships gasoline into DeKalb County in tank quantities and stores the same and withdraws or uses same for any purpose.  (Acts 1975, No. 1026, p. 2056, §1.)
AL Code § 45-25-242.41 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 2 - 1975 Tax.|Section 45-25-242.41 - Levy of Tax.

Section 45-25-242.41Levy of tax. In addition to all other taxes imposed by law, there is imposed an excise tax of one cent ($0.01) per gallon on persons, corporations, copartnerships, companies, agencies, or associations engaged in the business of selling, distributing, storing or withdrawing from storage for any purpose whatever, gasoline or other liquid motor fuels or devices or substitutes, except diesel fuel used for any purpose whatsoever, therefor in DeKalb County, Alabama, and to require every distributor, retail dealer or storer of gasoline as herein defined to pay excise tax of one cent ($0.01) per gallon upon the selling, distributing, or withdrawing from storage for any use, gasoline as herein defined in DeKalb County, Alabama; provided that the excise tax levied by this subpart shall not be levied upon the sale of gasoline in interstate commerce, and provided further that if the excise tax imposed by this subpart upon the sale of such gasoline shall have been paid by a distributor or by retail dealer or storer, such payment shall be sufficient, the intention being that the tax shall not be paid but once. The excise tax imposed by this subpart shall apply to persons, firms, corporations, dealers, or distributors storing gasoline and distributing same or allowing the same to be withdrawn from storage, whether such withdrawal be for sale or other use, provided that sellers of gasoline and its substitutes paying the tax herein provided may pay the same computed and paid on the basis of their sales as hereinafter required, and storers and distributors shall compute and pay such tax on the basis of their withdrawals or distributions. The tax herein provided for shall be in addition to any and all excise or other taxes whatsoever imposed on gasoline, naptha and other liquid motor fuels or any device or substitute therefor, or on the business of selling, distributing, storing, or withdrawing from storage for any purpose, gasoline as herein defined; however, the governing body of the county shall have no authority to levy any tax upon any diesel fuel used for any purpose whatsoever, or gasoline as herein defined when used in essential governmental functions by the State of Alabama or any agency thereof, or county governing agencies, municipalities, and boards of education.  (Acts 1975, No. 1026, p. 2056, §2.)
AL Code § 45-25-242.42 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 2 - 1975 Tax.|Section 45-25-242.42 - Statement of Sales and Withdrawals.

Section 45-25-242.42Statement of sales and withdrawals. On or before the 20th day of each month after October 10, 1975, every person upon whom the excise tax is levied shall render to the governing body of such county on forms prescribed by such governing body a true and correct statement of all sales and withdrawals of gasoline made by him or her or them during the next preceding month, liable for payment of the excise tax imposed by this subpart and shall furnish to the governing body such additional information as such governing body may require upon blanks to be formulated and furnished by the governing body, and at the time of making such report shall pay to the governing body an amount of money equal to the excise tax levied by this subpart. The statement herein required to be made by the distributor, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths, and any false statement sworn to shall constitute perjury and upon conviction thereupon the person so convicted shall be punished as provided by law for the crime of perjury. (Acts 1975, No. 1026, p. 2056 §3.)
AL Code § 45-25-242.43 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 2 - 1975 Tax.|Section 45-25-242.43 - Recordkeeping.

Section 45-25-242.43Recordkeeping. All distributors, storers, and retail dealers shall keep for not less than two years within the State of Alabama at some certain place or office such books, documents, or papers as shall clearly show the amount of sale of withdrawals of gasoline made in DeKalb County taxed under this subpart. (Acts 1975, No. 1026, p. 2056, §4.)
AL Code § 45-25-242.44 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 2 - 1975 Tax.|Section 45-25-242.44 - Report of Business Address.

Section 45-25-242.44Report of business address. Within 30 days after any tax shall have been levied under authority of this subpart every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline in DeKalb County shall make a report on blanks furnished under Section 45-25-242.41 to the governing body of the county, showing the place and post office address at which he or she is engaged in the business of distributor or storer or retail dealer in gasoline within the county, which information shall be entered by the governing body of the county on a book kept for that purpose, and should such distributor, storer, or retail dealer move his or her place of business from one business address to another such distributor, storer, or retail dealer shall within 30 days thereafter notify the governing body of such removal, giving the former place and post office address and also the place and post-office address to which his or her place of business has been removed. After the tax imposed under this subpart has become effective, no person shall become a distributor, storer, or seller of gasoline in the county until he or she shall have made such reports to the the governing body. (Acts 1975, No. 1026, p. 2056, §5.)
AL Code § 45-25-242.45 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 2 - 1975 Tax.|Section 45-25-242.45 - Violations.

Section 45-25-242.45Violations. If any distributor, storer, or retail dealer of gasoline in the county shall fail to make the reports or any of them as required in this subpart or shall fail to comply with any regulation adopted for the collection of the tax by the governing body of the county, within the time required for making such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor, storer, or retail dealer shall be guilty of a misdemeanor, and upon conviction thereof shall be fined not less than fifty dollars ($50) nor more than three hundred dollars ($300) for each offense.  (Acts 1975, No. 1026, p. 2056, §6.)
AL Code § 45-25-244.46 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 2 - 1975 Tax.|Section 45-25-244.46 - Enforcement.

Section 45-25-244.46Enforcement. It shall be the duty of the governing body of the county to enforce this subpart and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every distributor, storer, or retail dealer of gasoline on which such tax has been imposed and to make any and all rules and regulations necessary and proper for the collection of such tax. (Acts 1975, No. 1026, p. 2056, §7.)
AL Code § 45-25-242.47 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 2 - 1975 Tax.|Section 45-25-242.47 - Delinquency in Payment of Tax.

Section 45-25-242.47Delinquency in payment of tax. If any distributor, storer or retail dealer in gasoline shall fail to make monthly reports or shall fail to pay the tax imposed under authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart and there shall be added to the amount of his or her tax a penalty of 25 percent, provided if in the opinion of the governing body of the county a good and sufficient cause or reason is shown for such delinquency, the penalty may be remitted. The governing body shall be authorized and empowered to make returns for delinquent taxpayers upon such information as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent in the payment of any tax imposed by this subpart, the governing body of the county shall issue execution for the collection of the same, directed to any sheriff of the State of Alabama, who shall proceed to collect the same in the manner now provided by law for the collection of delinquent taxes by the county tax collector and make return of such execution to the governing body issuing the same. The tax herein authorized to be levied and the penalties herein provided for shall be held as a debt payable to the county of DeKalb by the person against whom the same shall have been imposed or against whom the penalties shall have accrued, and all such taxes and penalties shall be a lien upon the property in the county and elsewhere in this state of the person against whom the tax shall have been imposed and the penalties shall have accrued. (Acts 1975, No. 1026, p. 2056, §8.)
AL Code § 45-25-242.48 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 2 - 1975 Tax.|Section 45-25-242.48 - Payment of Tax Deemed a Credit Against Amount Due.

Section 45-25-242.48Payment of tax deemed a credit against amount due. The acceptance of any amount paid for the excise tax imposed under this subpart shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due (Acts 1975, No. 1026, p. 2056, §9.)
AL Code § 45-25-242.49 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 2 - 1975 Tax.|Section 45-25-242.49 - Penalties.

Section 45-25-242.49Penalties. Any distributor, storer, or dealer who shall violate this subpart or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may be restrained, and proper prosecution instituted in the name of the county by the Attorney General of the State of Alabama, or by such counsel as the governing body of the county shall direct, from distributing, selling, storing, or withdrawing from storage any gasoline the sale or withdrawal of which is taxable until such persons shall have complied with this subpart. (Acts 1975, No. 1026, p. 2056, §10.)