Section 40-17-200 When report to be made by carriers. - Alabama Statutes

Section 40-17-200

When report to be made by carriers.

On or before the fifteenth day of each month, each freight agent of the railroad companies, steamship companies, steamboat companies, tugboat companies, motor vehicle transportation companies, or operators of motor vehicles, except licensed bonded gasoline dealers and barge lines now operating in this state or which may hereafter operate in this state, shall report to the Department of Revenue all shipments of gasoline and lubricating oils, or other taxable petroleum products or substitutes therefor, received and delivered at said railroad stations, docks, river landings, or other points of delivery to consignees during the preceding month, giving the name and address of consignor and consignee shipping and receiving such gasoline or lubricating oils or other taxable petroleum products, or substitutes therefor, and the number of gallons or pounds contained in each and every shipment. The terms of this section shall also apply to operators of pipelines and other methods of transporting petroleum products. The Department of Revenue shall have the right of itself or by its agents to examine the records of the companies affected by this section.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §688.)