Alabama § 40-17-173 Tax to Apply Whether Withdrawal for Use or Sale

Alabama Statutes

§ 40-17-173 — Tax to Apply Whether Withdrawal for Use or Sale

Alabama § 40-17-173

Title 40Revenue and Taxation

Ch. 17Gasoline and Other Motor Fuels; Lubricating Oils

Art. 4Oils, Greases or Substitutes

This text of Alabama § 40-17-173 (Tax to Apply Whether Withdrawal for Use or Sale) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-17-173 (2026).

Text

The excise tax imposed by this article shall apply to persons, firms, corporations, dealers, or distributors storing lubricating oil and distributing the same or allowing the same to be withdrawn from storage, whether such withdrawals are for sale or for use; provided, that “sellers” of lubricating oil and its substitutes paying the tax herein provided may pay the same computed and paid on a basis of their sales as hereinafter required, and storers and distributors shall compute and pay this tax on the basis of their withdrawals or distributions.

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The excise tax imposed by this article shall apply to persons, firms, corporations, dealers, or distributors storing lubricating oil and distributing the same or allowing the same to be withdrawn from storage, whether such withdrawals are for sale or for use; provided, that “sellers” of lubricating oil and its substitutes paying the tax herein provided may pay the same computed and paid on a basis of their sales as hereinafter required, and storers and distributors shall compute and pay this tax on the basis of their withdrawals or distributions.