Alabama § 45-48-243 - Levy and Collection of Taxes.
Full text of Alabama Code of Alabama § 45-48-243 — Levy and Collection of Taxes., with citation guidance and answers to common questions.
§ 45-48-243. Levy and Collection of Taxes.
(a) The State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by Marshall County upon the business of selling, delivering, withdrawing from storage, or keeping in storage for sale or delivery in such county gasoline, naptha, and other liquid motor fuels or any substitute therefor, commonly used in internal combustion engines.
(b) All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the State Department of Revenue and such payment shall be a full and complete discharge of all liability therefor to Marshall County.
(c) This section shall apply to taxes that have become owing both before and after October 1, 1981.
(d) The State Department of Revenue is authorized to promulgate reason- able rules and regulations to facilitate the orderly and efficient collection of these taxes.
(e) The State Department of Revenue is authorized to recover all costs of collecting such taxes from the proceeds thereof and shall pay the net amount remaining thereafter to Marshall County.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-48-243
What does Code of Alabama § 45-48-243 cover?
Section 45-48-243 ("Levy and Collection of Taxes.") 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 § 45-48-243?
A common citation format is "Code of Alabama § 45-48-243" (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 § 45-48-243 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.