Alabama § 45-44-242.08 - Delinquency in Payment of Tax.
Full text of Alabama Code of Alabama § 45-44-242.08 — Delinquency in Payment of Tax., with citation guidance and answers to common questions.
§ 45-44-242.08. Delinquency in Payment of Tax.
If any distributor, retail dealer, or storer in gasoline or motor fuel fails to make monthly reports or fails to pay the tax imposed under this part, the tax shall be deemed delinquent. A penalty in the amount of 25 percent of the tax liability shall be added to the amount due. If the county commission determines that a good and sufficient cause exists for the delinquency, the penalty may be waived by the county commission. If any person is delinquent in the payment of the tax imposed pursuant to this part, the county commission shall issue execution for the collection of the tax, directed to any sheriff of the state. The sheriff shall then proceed to collect the tax in the manner now provided by law for the collection of delinquent taxes by the county tax collector and shall make a return of the execution to the county commission. The tax imposed pursuant to this part and any penalties provided herein shall be held as a debt payable to the county by the person against whom the tax has been imposed or against whom the penalties shall have accrued. All 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 has been imposed and the penalties have accrued.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-44-242.08
What does Code of Alabama § 45-44-242.08 cover?
Section 45-44-242.08 ("Delinquency in Payment of Tax.") 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 § 45-44-242.08?
A common citation format is "Code of Alabama § 45-44-242.08" (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 § 45-44-242.08 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.