Alabama § 45-42-243.50 - Gasoline or Motor Fuel Exemptions.
Full text of Alabama Code of Alabama § 45-42-243.50 — Gasoline or Motor Fuel Exemptions., with citation guidance and answers to common questions.
§ 45-42-243.50. Gasoline or Motor Fuel Exemptions.
(a) The privilege tax imposed by Act 230, 1927 Regular Session (Local Acts 1927, p. 135), as amended by Act 98, Special Session 1936 (Local Acts 1936, p. 56), on gasoline or motor fuel shall not apply to the storage or sale of gasoline or motor fuel to be used in vehicles, equipment, and aircraft designed primarily for use off of the public roads and highways in Limestone County.
(b) This section shall be retroactive to August 5, 1927, except that Limestone County and the Limestone County Commission shall not be obligated or required to refund any privilege tax heretofore collected pursuant to Act 230, as amended.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-42-243.50
What does Code of Alabama § 45-42-243.50 cover?
Section 45-42-243.50 ("Gasoline or Motor Fuel Exemptions.") 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 § 45-42-243.50?
A common citation format is "Code of Alabama § 45-42-243.50" (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 § 45-42-243.50 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.