Alabama § 45-2-244.044 - Additional Levies Authorized.
Full text of Alabama Code of Alabama § 45-2-244.044 — Additional Levies Authorized., with citation guidance and answers to common questions.
§ 45-2-244.044. Additional Levies Authorized.
(a) After January 1, 1995, the county commission is authorized to levy two separate and distinct taxes each in the amount of one cent ($.01) per gallon on persons, corporations, copartnerships, companies, agencies, and associations engaged in the business of selling, distributing, storing, or withdrawing from storage, for any purpose whatever, gasoline and motor fuel and substitutes therefor in the county. The tax shall parallel the state excise tax on gasoline and motor fuel and shall be collected in the same manner.
(b) Effective October 1, 2018, the county commission is authorized to levy an additional tax not to exceed three cents ($.03) per gallon on persons, corporations, copartnerships, companies, agencies, and associations engaged in the business of selling, distributing, storing, or withdrawing from storage, for any purpose whatever, gasoline and motor fuel and substitutes therefor in the county. The tax shall parallel the state excise tax on gasoline and motor fuel and shall be levied and collected in the same manner as the tax authorized in subsection (a). The net proceeds of any tax levied pursuant to this subsection shall be deposited in the special fund and the funds shall all be expended on a pay-as-you-go basis and not pledged for any bonded indebtedness. The funds shall generally be expended for the same purposes as the special fund except one-fouth of the net proceeds shall be distributed on a proportional basis to the organized and active municipalities in the county based on the percent that the population of each organized and active municipality in the county bears to the total population of all organized and active municipalities in the county to be used by the municipality for the purposes of the fund.
Frequently Asked Questions About Alabama § 45-2-244.044
What does Code of Alabama § 45-2-244.044 cover?
Section 45-2-244.044 ("Additional Levies Authorized.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 45-2-244.044?
A common citation format is "Code of Alabama § 45-2-244.044" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 45-2-244.044 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.