GroundRules
Ala. Code § 40-17-357: Preemption of Local Laws.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 17 Gasoline and Other Motor Fuels; Lubricating Oils.
- Article 12 Alabama Terminal Excise Tax Act.
Beginning October 1, 2012, no city or town may levy or impose a new or additional excise or license tax on the sale, distribution, storage, use, or consumption of gasoline or any substitute therefor which is consumed as aviation fuel, as defined under subdivision (2) of Section 40-17-322. Any ordinance enacted or adopted contrary to the provisions of this section shall be null and void.
Collected 2026-09-03T14:01:53Z. Source file · JSON