Alabama Statutes
§ 40-23-130 — Calculation of Municipal or County Gross Receipts Tax
Alabama·Title 40 Revenue and Taxation·Ch. 23 Sales and Use Taxes·Art. 5 Taxes on Sale of Gasoline and Motor Fuel
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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Alabama § 40-23-130 (Calculation of Municipal or County Gross Receipts Tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1994, 1st Ex. Sess., No. 94-792, p. 98, §1.)
Nearby Sections
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§ 40-1-1
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