Section 40-17-5 Tax to be paid and statement rendered monthly. - Alabama Statutes

Section 40-17-5

Tax to be paid and statement rendered monthly.

On or before the twentieth day of each calendar month, every person upon whom this excise tax is levied shall render to the Department of Revenue on forms prescribed by the Commissioner of Revenue a true and correct statement of total purchases, sales, and withdrawals of motor fuels made by him or them during the next preceding calendar month and shall furnish the said Department of Revenue such other information as such Department of Revenue may demand or require upon blanks to be formulated and furnished by said commissioner and at the time of making such monthly report shall pay to the Department of Revenue an amount of money equal to the excise tax as herein levied.

(Acts 1939, No. 590, p. 958, §5; Code 1940, T. 51, §665(5); Acts 1995, No. 95-410, p. 881, §1.)