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Alabama · Through Act 2026-611

Ala. Code § 45-35-242.03: Repeal of Taxes Levied or Collected by Incorporated Cities or Towns.

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Where this section sits in the code
  1. Title 45 Local Laws.
  2. Chapter 35 Houston County.
  3. Article 24 Taxation.
  4. Part 3 Tax, Gasoline.

After July 8, 1982, no incorporated city or town in Houston County, Alabama, shall levy or collect a privilege license or excise tax on any liquid motor fuel upon the business of selling, delivering, withdrawing from storage, or keeping in storage such fuels, on a quantity basis; provided, however, this shall not apply to the ordinary license to do business in the municipalities. All municipal privilege, excise, and/or license taxes on gasoline or gasohol now being levied or collected by any incorporated city or town in the county are expressly repealed.

Collected 2026-09-03T14:01:53Z. Source file · JSON

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