Alabama § 45-35-242.05 - License; Surety Bond; Distributor Requirements; Audits; Records.
Full text of Alabama Code of Alabama § 45-35-242.05 — License; Surety Bond; Distributor Requirements; Audits; Records., with citation guidance and answers to common questions.
§ 45-35-242.05. License; Surety Bond; Distributor Requirements; Audits; Records.
(a) All distributors or individuals who are subject to the tax herein levied shall acquire a license therefor issued from the county, in an amount not to exceed fifty dollars ($50) per year.
(b) Each distributor, individual, or other person or party who is subject to the tax herein levied shall also be required to post a surety bond in a minimum amount of ten thousand dollars ($10,000) with the county license commissioner, prior to obtaining a license.
(c) Any service station owner or operator in Houston County who directly or indirectly purchases gasoline or gasohol from a non-licensed distributor or individual shall be deemed a distributor, for purposes of this part, and shall comply with all requirements of this part.
(d) The license commissioner is authorized to perform audits, or to have audits performed, on any individual, distributor or association which, in the commissioner’s opinion, has failed to pay the tax, license fee, or other charge required of such person or association by this part. It is further provided that out of county audits shall be paid by the party being audited.
(e) Each distributor, individual, or association to which the tax herein levied applies shall keep complete and adequate records of tax receipts.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-35-242.05
What does Code of Alabama § 45-35-242.05 cover?
Section 45-35-242.05 ("License; Surety Bond; Distributor Requirements; Audits; Records.") 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 § 45-35-242.05?
A common citation format is "Code of Alabama § 45-35-242.05" (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 § 45-35-242.05 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.