General Provisions. [Repealed]

Ala. Code tit. 40, ch. 17, art. 2, div. 1

in effect

Ala. Code § 40-17-30 Definitions.

40-17-30. Definitions. Repealed by Act 2011-565, §45, p. 1084, effective October 1, 2012. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §646; Acts 1951, No. 847, p. 1477; Acts 1953, No. 772, p. 1036, §1.)

Ala. Code § 40-17-31 Levy and Amount of Tax; Collection and Distribution of Proceeds.

40-17-31. Levy and Amount of Tax; Collection and Distribution of Proceeds. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1935, No. 194, p. 256; Acts 1936, Ex. Sess., No. 51, p. 28; Acts 1936-37, Ex. Sess., No. 157, p. 179; Code 1940, T. 51, §647; Acts 1943, No. 478, p. 422; Acts 1945, No. 367, p. 590, §1; Acts 1949, No. 72, p. 98; Acts 1949, No. 649, p. 998, §1; Acts 1953, No. 772, p. 1036, §2; Acts 1955, 1st Ex. Sess., No. 44, p. 73, §1; Acts 1961, No. 948, p. 1523, §1; Acts 1963, No. 254, p. 662, §1; Acts 1967, Ex. Sess., No. 221, p. 278; Acts 1977, No. 674, p. 1163; Acts 1979, No. 79-714, p. 1267; Acts 1986, No. 86-214, p. 282, §6; Acts 1987, No. 87-553, p. 854, §1; Acts 1991, No. 91-672, p. 1310, §1; Acts 1992, No. 92-203, p. 486, §1; Act 2000-220, p. 328, §44; Act 2000-736, p. 1608, §1; Act 2002-153, p. 401, §1.)

Ala. Code § 40-17-32 By Whom Excise Tax Collected and Paid Over.

40-17-32. By Whom Excise Tax Collected and Paid Over. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §648; Acts 1945, No. 364, p. 580; Acts 1949, No. 94, p. 119; Acts 1949, No. 649, p. 998, §2; Acts 1953, No. 772, p. 1036, §3; Acts 1957, No. 650, p. 979.)

Ala. Code § 40-17-33 Report of Sales and Withdrawals.

40-17-33. Report of Sales and Withdrawals. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §649; Acts 1945, No. 367, p. 590, §2; Acts 1949, No. 649, p. 998, §3; Acts 1961, No. 948, p. 1523; Acts 1963, No. 254, p. 662, §2.)

Ala. Code § 40-17-34 Monthly Statements to Be Sworn To.

40-17-34. Monthly Statements to Be Sworn To. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §650.)

Ala. Code § 40-17-35 Record of Sales, Withdrawals and Distributions.

40-17-35. Record of Sales, Withdrawals and Distributions. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §651; Acts 1951, No. 849, p. 1479.)

Ala. Code § 40-17-36 Report of Address by Distributor, Refiner, Storer, Etc.

40-17-36. Report of Address by Distributor, Refiner, Storer, Etc. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §652.)

Ala. Code § 40-17-37 Penalty for Failure to Make Reports or Keep Records.

40-17-37. Penalty for Failure to Make Reports or Keep Records. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §653.)

Ala. Code § 40-17-38 Discount Allowed to Distributors, Etc., Licensed Under Section 40-12-194.

40-17-38. Discount Allowed to Distributors, Etc., Licensed Under Section 40-12-194. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1959, No. 299, p. 871; Acts 1982, No. 82-415, p. 626; Acts 1984, 1st Ex. Sess., No. 84-798, p. 211.)

Ala. Code § 40-17-39 Duty of Department of Revenue to Enforce Provisions.

40-17-39. Duty of Department of Revenue to Enforce Provisions. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §654.)

Ala. Code § 40-17-40 Effect of Acceptance of Money on Recovery of Balance.

40-17-40. Effect of Acceptance of Money on Recovery of Balance. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §658; Acts 1943, No. 473, p. 438; Acts 1951, No. 940, p. 1607, §1; Acts 1992, No. 92-186, p. 349, §48.)

Ala. Code § 40-17-43 Department of Revenue to Prescribe Form of Statements and Reports.

40-17-43. Department of Revenue to Prescribe Form of Statements and Reports. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §659.)

Ala. Code § 40-17-45 Use of Motor Fuel Upon Which Tax Has Not Been Paid.

40-17-45. Use of Motor Fuel Upon Which Tax Has Not Been Paid. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1951, No. 632, p. 1086.)

Ala. Code § 40-17-49 Restraint of Violators.

40-17-49. Restraint of Violators. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §664.)

Ala. Code § 40-17-50 Cities and Towns Prohibited from Levying New or Additional Tax on Aviation Fuel.

40-17-50. Cities and Towns Prohibited from Levying New or Additional Tax on Aviation Fuel. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1967, Ex. Sess., No. 222, p. 281.)

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.

40-17-51. Municipalities and Counties May Provide That Local Tax Be Borne by Consumer and Paid to Municipality or County but Once. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1969, No. 918, p. 1656.)

Ala. Code § 40-17-52 Adjustment of Taxes Collected on Sales Across State Line.

40-17-52. Adjustment of Taxes Collected on Sales Across State Line. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1936-37, Ex. Sess., No. 213, p. 248; Code 1940, T. 51, §665.)

Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabamaFetched: 10/20/2026