Alabama § 45-53-243.07 Delinquency of Payment of Tax

Alabama Statutes

§ 45-53-243.07 — Delinquency of Payment of Tax

Alabama § 45-53-243.07

JurisdictionAlabama

Title 45Local Laws

Ch. 53Perry County

Art. 24Taxation

Part 4Tax, Gasoline

This text of Alabama § 45-53-243.07 (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 § 45-53-243.07 (2026).

Text

(a)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 this part, the tax shall be deemed delinquent within the meaning of this part and there shall be added to the amount of his or her tax a penalty of 25 percent, provided if in the opinion of the county commission a good and sufficient cause or reason is shown for the delinquency, the penalty may be waived. The annual rate of interest to be added to all taxes imposed under this part which are not paid by the prescribed due dates shall be at the same rate established by the Secretary of the Treasury under the authority of 26 U.S.C.A. § 6621.

(b)The county commission may make returns for delinquent taxpayers upon such information as it may re

Free access — add to your briefcase to read the full text and ask questions with AI

(a) 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 this part, the tax shall be deemed delinquent within the meaning of this part and there shall be added to the amount of his or her tax a penalty of 25 percent, provided if in the opinion of the county commission a good and sufficient cause or reason is shown for the delinquency, the penalty may be waived. The annual rate of interest to be added to all taxes imposed under this part which are not paid by the prescribed due dates shall be at the same rate established by the Secretary of the Treasury under the authority of 26 U.S.C.A. § 6621.
(b) The county commission may make returns for delinquent taxpayers upon such information as it may reasonably obtain and add to that the penalty prescribed by this part. If any person shall be delinquent in the payment of any tax imposed pursuant to this part, the county commission shall issue execution for the collection of the same, directed to any sheriff of the State of Alabama, who shall proceed to collect the same in the manner now provided by the law for the collection of delinquent taxes by the county tax collector and make return of such execution to the county commission issuing the same. The tax herein authorized to be levied and the penalties herein provided for shall be held as a debt payable to the county by the person against whom the same shall have been imposed or against whom the penalties shall have accrued. All taxes and penalties shall be a lien upon the property in the county and elsewhere in this state of the person against whom the tax shall have been imposed and the penalties shall have accrued.