Section 40-17-32 By whom excise tax collected and paid over. - Alabama Statutes

Section 40-17-32

By whom excise tax collected and paid over.

The excise tax imposed by Section 40-17-31 shall be collected by persons, as defined in this article, storing gasoline or distributing the same or allowing the same to be withdrawn from storage, whether such withdrawals are for sale or for other use, whether same is used or consumed in this state in any manner or for any purpose or whether such gasoline is withdrawn from storage in this state or not; provided, that sellers of gasoline and its substitutes, paying the tax herein, shall pay the same computed on the basis of their sales and use as herein required, and refiners, storers, and distributors shall compute and pay over to the Department of Revenue this tax on the basis of their withdrawals or distributions or, in the case of a user or consumer, on the basis of the amount of gasoline used or consumed in this state; and provided, that receipts by any licensed distributors or storers from another licensed distributor or storer shall be treated on the same basis as gasoline received or distributed by such licensed distributors or storers in interstate commerce.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §648; Acts 1945, No. 364, p. 580; Acts 1949, No. 94, p. 119; Acts 1949, No. 649, p. 998, §2; Acts 1953, No. 772, p. 1036, §3; Acts 1957, No. 650, p. 979.)