Ala. Code § 45-53-243.04
Within 30 days after any tax shall have been levied under this part, every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in the county shall make a report on blanks furnished under Section 45-53-243.01, showing the place and post office address at which he or she is engaged in the business of distributor or storer or retail dealer in gasoline or motor fuel, which information shall be entered by the county commission on a book kept for that purpose. Should such distributor, storer, or retail dealer move his or her place of business from one business address to another, he or she shall within 30 days thereafter notify the county commission of such removal, giving the former place and post office address and also the place and post office address to which his or her place of business has been removed. After the tax imposed under this part has become effective, no person shall become a distributor, storer, or seller of gasoline or motor fuel in the county until he or she shall have made the required reports to the county commission.
Ala. Code § 45-53-243.04 (1975)