§ 40-17-170 Definitions
§ 40-17-171 Levy; amount; certificates of exemption
§ 40-17-172 Disposition of tax
§ 40-17-173 Tax to apply whether withdrawal for use or sale
§ 40-17-174 Wholesale oil license fee; import license fee; exemption
§ 40-17-175 Swearing to statement
§ 40-17-176 Records of sales
§ 40-17-177 Report of address by distributor, storer, retail dealer, or manufacturer
§ 40-17-178 Penalty for failure to make reports or keep records
§ 40-17-179 Duty of Department of Revenue to enforce provisions
§ 40-17-180 Effect of acceptance of money on recovery of balance
§ 40-17-182 Forms for reports
§ 40-17-185 Restraint of violators
§ 40-17-186 When statements to be rendered and tax paid
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Terms Used In Alabama Code > Title 40 > Chapter 17 > Article 4 - Oils, Greases or Substitutes

  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: means next after. See Alabama Code 1-1-1
  • month: means a calendar month. See Alabama Code 1-1-1
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • preceding: means next before. See Alabama Code 1-1-1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1