Editor's Note

Former Section 12-27-265 was entitled "Exemption of gasoline for use in commercial shrimp boats" and was derived from 1981 Act No. 177 Section 12A.

Former Section 12-27-285 was entitled "Oil company bond requirements" and was derived from 1991 Act No. 168, Section 16(A).

Former Section 12-27-290 was entitled "Department may waive requirement for bond in certain cases" and was derived from 1962 Code Section 65-1066; 1952 Code Section 65-1066; 1942 Code Section 2506; 1932 Code Section 2506; 1929 (36) 105; 1931 (37) 366.

Former Section 12-27-335 was entitled "Applicability of motor fuels tax to sales by suppliers" and was derived from 1994 Act No. 516, Section 6.

Former Section 12-27-370 was entitled "Deposit of moneys collected with State Treasurer" and was derived from 1962 Code Section 65-1073; 1952 Code Section 65-1073; 1942 Code Section 2505; 1932 Code Section 2505; 1925 (34) 54; 1929 (36) 107; 1932 (37) 1392; 1936 (39) 1615; 1941 (42) 119.

Former Section 12-27-380 was entitled "Distribution and use of 10.34 cent tax" and was derived from 1962 Code Section 65-1074; 1952 Code Section 65-1074; 1942 Code Section 2507; 1932 Code Section 2507; 1925 (34) 56; 1929 (36) 107; 1941 (42) 296; 1945 (44) 261; 1972 (57) 3088; 1977 Act No. 141 Section 4; 1979 Act No. 197 Section 4; 1980 Act No. 506, Section 4; 1981 Act No. 177 Section 3; 1986 Act No. 540, Part II, Section 37; 1991 Act No. 171, Part II, Section 22E; 1993 Act No. 181, Section 160.

Former Section 12-27-390 was entitled "Distribution of portion of tax to counties in proportion to number of registered watercraft; refunds by counties" and was derived from 1962 Code Section 65-1074.1; 1968 (55) 2632; 1969 (56) 186; 1978 Act No. 644, Part II, Section 41; 1979 Act No. 199, Part II, Section 14; 1991 Act No. 171, Part II, Section 15; 1993 Act No. 164, Part II, Section 15A; 1993 Act No. 181, Section 161.

Former Section 12-27-405 was entitled "Acquisitions of Department of Transportation exempt from appraisal requirements" and was derived from 1987 Act No. 173, Section 56; 1993 Act No. 181, Section 162.

Former Section 12-27-420 was entitled "Tax exemption for ethyl or methyl alcohol to be used as motor fuel" and was derived from 1980 Act No. 506, Section 16; 1980 Act No. 518, Section 8.

Former Section 12-27-430 was entitled "Imposition of tax on ethanol blends; tax incentive; enforcement and penalties; distribution of proceeds" and was derived from 1985 Act No. 201, Part II, Section 23A; 1988 Act No. 658, Part II, Section 15A; 1989 Act No. 149, Sections 1, 2; 1993 Act No. 181, Section 163.

Former Section 12-27-431 was entitled "Effective date for tax incentive" and was derived from 1985 Act No. 201, Part II, Section 23B.