Alabama Code > Title 40 > Chapter 17 > Article 4 – Oils, Greases or Substitutes


§ 40-17-170	Definitions
§ 40-17-171	Levy; amount; certificates of exemption
§ 40-17-172	Disposition of tax
§ 40-17-173	Tax to apply whether withdrawal for use or sale
§ 40-17-174	Wholesale oil license fee; import license fee; exemption
§ 40-17-175	Swearing to statement
§ 40-17-176	Records of sales
§ 40-17-177	Report of address by distributor, storer, retail dealer, or manufacturer
§ 40-17-178	Penalty for failure to make reports or keep records
§ 40-17-179	Duty of Department of Revenue to enforce provisions
§ 40-17-180	Effect of acceptance of money on recovery of balance
§ 40-17-182	Forms for reports
§ 40-17-185	Restraint of violators
§ 40-17-186	When statements to be rendered and tax paid

Conviction: A judgement of guilt against a criminal defendant.
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
following: means next after. See Alabama Code 1-1-1
month: means a calendar month. See Alabama Code 1-1-1
person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
preceding: means next before. See Alabama Code 1-1-1
state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1