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Section 40-17-357 Preemption Of Local Laws.

Section 40-17-357

Preemption of local laws.

Beginning October 1, 2012, no city or town may levy or impose a new or additional excise or license tax on the sale, distribution, storage, use, or consumption of gasoline or any substitute therefor which is consumed as aviation fuel, as defined under subdivision (2) of Section 40-17-322. Any ordinance enacted or adopted contrary to the provisions of this section shall be null and void.

(Act 2011-565, p. 1084, §38.)

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Local Government
Alabama
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Kay Ivey
Kay Ivey
April 10, 2017 -
Republican
1-334-242-3935
600 Dexter Ave., Montgomery, AL, 36104

Keywords
tax
excise
gasoline
levy
additional
sale
impose
license
town
substitute