Alabama § 45-53-243.01 - Levy and Payment of Tax.
Full text of Alabama Code of Alabama § 45-53-243.01 — Levy and Payment of Tax., with citation guidance and answers to common questions.
§ 45-53-243.01. Levy and Payment of Tax.
(a) Upon adoption of a resolution, the county commission is authorized to impose excise taxes on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel, not to exceed three cents ($.03) per gallon and to require every distributor, retail dealer, or storer of gasoline or motor fuel to pay such excise taxes upon the selling, distributing or withdrawing from storage for any use, gasoline and motor fuel in the county. Excise taxes levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel in interstate commerce. If the excise tax imposed under this part upon the sale of such gasoline or motor fuel shall have been paid by a distributor or by retail dealer or storer, such payment shall be sufficient, the intention being that the taxes shall not be paid but once.
(b) The excise taxes imposed pursuant to this part shall apply to persons, dealers, or distributors storing gasoline or motor fuel and distributing the same or allowing the same to be withdrawn from storage, whether such withdrawal be for sale or other use. Sellers of gasoline or motor fuel and its substitutes paying the taxes herein provided may pay the same computed and paid on the basis of their sales as hereinafter required. Storers and distributors shall compute and pay such taxes on the basis of their withdrawals or distributors.
(c) The taxes herein provided for shall be in addition to any and all excise or other taxes imposed on gasoline or motor fuel or any device or substitute therefor, or on the business of selling, distributing, storing, or withdrawing from storage for any purpose, gasoline or motor fuel. The county commission shall exempt from any tax levy upon any gasoline or motor fuel used in essential governmental functions by the State of Alabama or any agency thereof, or county agencies, municipalities, boards of education, National Guard Armories, and the federal government or any agency thereof.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-53-243.01
What does Code of Alabama § 45-53-243.01 cover?
Section 45-53-243.01 ("Levy and 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 § 45-53-243.01?
A common citation format is "Code of Alabama § 45-53-243.01" (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 § 45-53-243.01 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.