Section 40-17-51 Municipalities and counties may provide that local tax be borne by consumer and paid to municipality or county but once. - Alabama Statutes

Section 40-17-51

Municipalities and counties may provide that local tax be borne by consumer and paid to municipality or county but once.

All municipalities and all counties levying an excise or privilege license tax upon the sale, use or consumption, distribution, storage, or withdrawal from storage of gasoline or motor fuel may require that where the tax has been paid to the municipality or county by a distributor, refiner, or by any retail dealer, storer, or user, such payment shall be sufficient, the intent being that the tax shall be borne by the consumer and paid to the municipality or county but once.

(Acts 1969, No. 918, p. 1656.)