Ala. Code § 40-23-130

Current through the 2024 Regular Session.

Section 40-23-130 - Calculation of municipal or county gross receipts tax

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.

Ala. Code § 40-23-130 (1975)

Acts 1994, 1st Ex. Sess., No. 94-792, p. 98, §1.