Alabama Statutes
§ 40-17-357 — Preemption of Local Laws
Alabama·Title 40 Revenue and Taxation·Ch. 17 Gasoline and Other Motor Fuels; Lubricating Oils·Art. 12 Alabama Terminal Excise Tax Act
Beginning October 1, 2012, no city or town may levy or impose a new or additional excise or license tax on the sale, distribution, storage, use, or consumption of gasoline or any substitute therefor which is consumed as aviation fuel, as defined under subdivision (2) of Section 40-17-322. Any ordinance enacted or adopted contrary to the provisions of this section shall be null and void.
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Alabama § 40-17-357 (Preemption of Local Laws) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Act 2011-565, p. 1084, §38.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for Conversion