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Sections 40-17-380 through 40-17-384, Code of Alabama 1975.
Tax is calculated on a per gallon basis as determined by the local taxing jurisdiction.
Local rates vary in accordance with the specific local act or ordinance.
Based upon local laws or ordinances.
Revenue is distributed to the local taxing jurisdictions in accordance with Section 40-17-382(b), Code of Alabama 1975.