Alabama Statutes
§ 40-23-130 — Calculation of Municipal or County Gross Receipts Tax
Alabama § 40-23-130
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 23Sales and Use Taxes
Art. 5Taxes on Sale of Gasoline and Motor Fuel
This text of Alabama § 40-23-130 (Calculation of Municipal or County Gross Receipts Tax) 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 § 40-23-130 (2026).
Text
Any gross receipts tax imposed by a municipality or county on the sale of gasoline and motor fuel shall be based on the gross receipts from the sale of gasoline and motor fuel minus any taxes imposed on the sale of gasoline and motor fuel by the state, federal, or local governments.
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Legislative History
(Acts 1994, 1st Ex. Sess., No. 94-792, p. 98, §1.)
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 ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-23-130, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-23-130.