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.
Ala. Code § 40-17-357
Preemption of Local Laws.
Known as the Alabama Terminal Excise Tax Act
The act spans §§ 40-17-320 to 40-17-363 (45 sections).
(Act 2011-565, p. 1084, §38.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.