Alabama § 45-53-243.04 - Reports to the Commission.
Full text of Alabama Code of Alabama § 45-53-243.04 — Reports to the Commission., with citation guidance and answers to common questions.
§ 45-53-243.04. Reports to the Commission.
Within 30 days after any tax shall have been levied under this part, every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in the county shall make a report on blanks furnished under Section 45-53-243.01, showing the place and post office address at which he or she is engaged in the business of distributor or storer or retail dealer in gasoline or motor fuel, which information shall be entered by the county commission on a book kept for that purpose. Should such distributor, storer, or retail dealer move his or her place of business from one business address to another, he or she shall within 30 days thereafter notify the county commission of such removal, giving the former place and post office address and also the place and post office address to which his or her place of business has been removed. After the tax imposed under this part has become effective, no person shall become a distributor, storer, or seller of gasoline or motor fuel in the county until he or she shall have made the required reports to the county commission.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-53-243.04
What does Code of Alabama § 45-53-243.04 cover?
Section 45-53-243.04 ("Reports to the Commission.") 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 § 45-53-243.04?
A common citation format is "Code of Alabama § 45-53-243.04" (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 § 45-53-243.04 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.