Ala. Code § 45-52-243.26

Current with legislation from 2024 effective through July 1, 2024.

Section 45-52-243.26 - Enforcement

It shall be the duty of the Morgan County Commission to enforce this subpart upon its imposing the tax thereunder, and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every distributor, storer, or retail dealer of gasoline or motor fuel on which the tax has been imposed and to make any and all rules and regulations necessary and proper for the collection of the tax; provided, however, that upon the adoption by the Morgan County Commission of a resolution requesting the State Department of Revenue to collect all taxes now or hereafter levied by the county under this subpart;

(1) The department shall proceed to collect all such taxes;

(2) all persons, firms, businesses, and corporations subject to and owing such taxes shall pay the same over to the department and such payment shall be a full and complete discharge of all liability therefor to the county;

(3) the department shall be authorized to adopt reasonable rules and regulations to facilitate the orderly and efficient collection of the taxes. If the department collects the taxes, it may recover all costs of collecting the taxes, not to exceed five percent of the proceeds thereof, from the proceeds and shall pay the net amount remaining thereafter to the county.

Ala. Code § 45-52-243.26 (1975)

Act 87-617, p. 1086, § 7.