Alabama § 45-35-242.03 Repeal of Taxes Levied or Collected by Incorporated Cities or Towns

Alabama Statutes

§ 45-35-242.03 — Repeal of Taxes Levied or Collected by Incorporated Cities or Towns

Alabama § 45-35-242.03

JurisdictionAlabama

Title 45Local Laws

Ch. 35Houston County

Art. 24Taxation

Part 3Tax, Gasoline

This text of Alabama § 45-35-242.03 (Repeal of Taxes Levied or Collected by Incorporated Cities or Towns) 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 § 45-35-242.03 (2026).

Text

After July 8, 1982, no incorporated city or town in Houston County, Alabama, shall levy or collect a privilege license or excise tax on any liquid motor fuel upon the business of selling, delivering, withdrawing from storage, or keeping in storage such fuels, on a quantity basis; provided, however, this shall not apply to the ordinary license to do business in the municipalities. All municipal privilege, excise, and/or license taxes on gasoline or gasohol now being levied or collected by any incorporated city or town in the county are expressly repealed.

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After July 8, 1982, no incorporated city or town in Houston County, Alabama, shall levy or collect a privilege license or excise tax on any liquid motor fuel upon the business of selling, delivering, withdrawing from storage, or keeping in storage such fuels, on a quantity basis; provided, however, this shall not apply to the ordinary license to do business in the municipalities. All municipal privilege, excise, and/or license taxes on gasoline or gasohol now being levied or collected by any incorporated city or town in the county are expressly repealed.