GroundRules
Ala. Code § 40-23-130: Calculation of Municipal or County Gross Receipts Tax.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 23 Sales and Use Taxes.
- Article 5 Taxes on Sale of Gasoline and Motor Fuel.
Any gross receipts tax imposed by a municipality or county on the sale of gasoline and motor fuel shall be based on the gross receipts from the sale of gasoline and motor fuel minus any taxes imposed on the sale of gasoline and motor fuel by the state, federal, or local governments.
Collected 2026-09-03T14:01:52Z. Source file · JSON