Alabama § 45-39-243.06 Delinquency of Payment of Tax

Alabama Statutes

§ 45-39-243.06 — Delinquency of Payment of Tax

Alabama § 45-39-243.06

JurisdictionAlabama

Title 45Local Laws

Ch. 39Lauderdale County

Art. 24Taxation

Part 4Tax, Gasoline

This text of Alabama § 45-39-243.06 (Delinquency of Payment of 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 § 45-39-243.06 (2026).

Text

If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under the authority of this part, the tax shall be deemed delinquent within the meaning of this part and there shall be added to the amount of the tax a penalty of 25 percent, provided, if in the opinion of the County Commission of Lauderdale County a good and sufficient cause or reason is shown for such delinquency, the penalty may be remitted. The Lauderdale County Commission shall be authorized and empowered to make returns for delinquent taxpayers upon such information as it may reasonably obtain and add to that the penalty as prescribed by this part. If any person shall be delinquent in the payment of any tax imposed pursuant to this part, the 

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If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under the authority of this part, the tax shall be deemed delinquent within the meaning of this part and there shall be added to the amount of the tax a penalty of 25 percent, provided, if in the opinion of the County Commission of Lauderdale County a good and sufficient cause or reason is shown for such delinquency, the penalty may be remitted. The Lauderdale County Commission shall be authorized and empowered to make returns for delinquent taxpayers upon such information as it may reasonably obtain and add to that the penalty as prescribed by this part. If any person shall be delinquent in the payment of any tax imposed pursuant to this part, the County Commission of Lauderdale County shall issue execution, for the collection of the same, directed to the Lauderdale County Sheriff, who shall proceed to collect the same in the manner now provided by law for the collection of delinquent taxes by the county tax collector and make return of such execution to the Lauderdale County Commission. The tax herein authorized to be levied and the penalties herein provided for shall be held as a debt payable to Lauderdale County by the person against whom the same shall have been imposed or against whom the penalties shall have accrued, and all such taxes and penalties shall be a lien upon the property in Lauderdale County and elsewhere in this state of the person against whom the tax shall have been imposed and the penalties shall have accrued.