reglab/housing_qa huggingface dataset:
AL Code § 40-17-270 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 9 - International Fuel Tax Agreement.|Section 40-17-270 - Definitions.

Section 40-17-270Definitions. For the purpose of this article, the following words shall have the following meanings: (1) AGREEMENT. The International Fuel Tax Agreement. (2) BASE JURISDICTION. The member jurisdiction where qualified motor vehicles are based for vehicle registration purposes. (3) COMMISSIONER. The Commissioner of the Department of Revenue. (4) DEPARTMENT. The Department of Revenue. (5) IN-JURISDICTION DISTANCE. The total number of miles or kilometers operated by a registrant's/licensee's qualified motor vehicles within a jurisdiction including miles operated under an International Fuel Tax Agreement temporary permit. (6) JURISDICTION. Any of the states of the United States, the District of Columbia, or a state or province of a foreign country or a territory or possession of either the United States or a foreign country. (7) LICENSEE. A person who holds a valid International Fuel Tax Agreement license issued by the base jurisdiction, as evidenced by an identification marker as defined under Section 40-17-150(a). (8) MEMBER. A jurisdiction belonging to the International Fuel Tax Agreement, or other reciprocal agreements entered into on behalf of this state. (9) MOTOR FUEL. Gasoline, diesel fuel, and any other inflammable liquid or substance by whatever name it may be known and sold, the use of which is as a fuel for the propulsion of motor vehicles. (10) MOTOR VEHICLE. A motor vehicle designed, or maintained for transportation of persons or property, except recreational vehicles, and which meets any of the following: a. Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 12,000 kilograms. b. Has three or more axles regardless of weight. c. Is used in combination, when the weight of the combination exceeds 26,000 pounds or 12,000 kilograms gross vehicle or registered gross vehicle weight. (11) RECREATIONAL VEHICLE. Vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual, and not used in connection with any business endeavor. (Acts 1994, No. 94-586, p. 1078, §1.)
AL Code § 40-17-271 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 9 - International Fuel Tax Agreement.|Section 40-17-271 - Powers and Authority of the Commissioner of the Department of Revenue.

Section 40-17-271Powers and authority of the Commissioner of the Department of Revenue. (a) Notwithstanding any other provisions of this law, the Commissioner of the Department of Revenue is authorized to enter into reciprocal agreements on behalf of this state with the duly authorized representatives of any of the states of the United States, the District of Columbia, or a state or province of a foreign country or a territory or possession of either the United States or a foreign country providing for the uniform administration of motor fuels use taxation laws with respect to motor vehicles operated in multiple member jurisdictions. (b) In exercising the authority granted by this article, the commissioner is expressly authorized and empowered to enter into and to become a member of the International Fuel Tax Agreement or any other designation that may, from time to time, be given to that plan, developed pursuant to the Federal Intermodal Surface Transportation Efficiency Act of 1991. (c) The commissioner is authorized to promulgate and to enforce reasonable rules and regulations as may be necessary to carry out the International Fuel Tax Agreement or any other agreement entered into under the authority of this article. (d) If the commissioner enters into the International Fuel Tax Agreement or into any other agreement under the authority of this article, and if the provisions set forth in the International Fuel Tax Agreement or other agreements are different from the provisions prescribed by this code or any rules or regulations promulgated by the commissioner pursuant to the authority granted hereunder to the commissioner, then the agreement provisions shall prevail. (e) Any agreement entered into pursuant to this article shall be stated and agreed to in writing and shall be filed with the commissioner before it becomes effective. A current copy of any such agreement shall be maintained by the department. (Acts 1994, No. 94-586, p. 1078, §2.)
AL Code § 40-17-272 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 9 - International Fuel Tax Agreement.|Section 40-17-272 - Provisions of Agreement.

Section 40-17-272Provisions of agreement. An agreement pursuant to this article may provide for determining the base state for users, user's records requirements, audit procedures, exchange of information, persons eligible for licensing, define qualified motor vehicles, determine bonding requirement, specify reporting requirements and periods, define uniform penalty and interest rates for late reporting, determine methods for the collecting and forwarding of motor fuel taxes and penalties to another jurisdiction, and may include other provisions to facilitate the administration of the agreement. (Acts 1994, No. 94-586, p. 1078, §3.)
AL Code § 40-17-273 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 9 - International Fuel Tax Agreement.|Section 40-17-273 - Collection of Taxes and Fees; Escrow.

Section 40-17-273Collection of taxes and fees; escrow. The department may collect any motor fuel taxes and fees due the members of the agreement under the provisions therein, and may deposit taxes and fees collected into an escrow account, until the time as the taxes and fees can be distributed to the respective members. (Acts 1994, No. 94-586, p. 1078, §4.)
AL Code § 40-17-274 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 9 - International Fuel Tax Agreement.|Section 40-17-274 - Disbursement.

Section 40-17-274Disbursement. (a) The proceeds of the tax herein levied accruing to the State of Alabama, less the actual costs of collection, shall be paid by the department to the State Treasurer for disbursement as follows: (1) That portion of the tax that is attributable to the use of motor fuel subject to the gasoline tax shall be disbursed in the manner provided by law for the disbursement of the proceeds of the gasoline tax. (2) That portion of the tax that is attributable to the use of motor fuel subject to the diesel fuel tax shall be disbursed in the manner provided by law for the disbursement of the proceeds of the diesel fuel tax. (b) The cost of collection shall be the sum of money appropriated each year by law to the department with which to pay salaries and the cost of operation of the department related to the taxes collected pursuant to this article, which shall be deducted, as a first charge from the taxes collected pursuant to this article. The expenditure of the funds appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and shall be limited to the amount appropriated to defray the expenses of operating the department for each fiscal year related to the collection of this tax. (Acts 1994, No. 94-586, p. 1078, §5.)
AL Code § 40-17-275 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 9 - International Fuel Tax Agreement.|Section 40-17-275 - Audit.

Section 40-17-275Audit. The agreement pursuant to this article may provide for each state to audit the records of persons based in the state to determine if the motor fuel taxes due each state are properly reported and paid. Each state shall forward the findings of the audits performed on persons based in this state to each state in which the person has used taxable motor fuels. For persons who are not based in this state and who have used taxable motor fuel in this state, the department shall serve the audit findings received from another state in the form of an assessment on the person as though an audit was conducted by the department. (Acts 1994, No. 94-586, p. 1078, §6.)
AL Code § 40-17-290 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 10 - Discount for Distributors; Floor-Stocks Tax.|Section 40-17-290 - Discount Authorized.

Section 40-17-290Discount authorized. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1995, No. 95-410, p. 881, §2.)
AL Code § 40-17-291 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 10 - Discount for Distributors; Floor-Stocks Tax.|Section 40-17-291 - Floor-Stocks Tax on Motor Fuel.

Section 40-17-291Floor-stocks tax on motor fuel. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1995, No. 95-410, p. 881, §3.)
AL Code § 40-17-300 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 11 - Refund on Gasoline Used for Agricultural Purposes.|Section 40-17-300 - Definitions.

Section 40-17-300Definitions. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1957, No. 743, p. 1173, §2; §40-17-100; amended and renumbered by Act 2008-275, p. 402, §6.)
AL Code § 40-17-301 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 11 - Refund on Gasoline Used for Agricultural Purposes.|Section 40-17-301 - Purposes.

Section 40-17-301Purposes. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1957, No. 743, p. 1173, §1; §40-17-101; amended and renumbered by Act 2008-275, p. 402, §6.)
AL Code § 40-17-302 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 11 - Refund on Gasoline Used for Agricultural Purposes.|Section 40-17-302 - Eligibility for Refund; Amount.

Section 40-17-302Eligibility for refund; amount. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. Acts 1957, No. 743, p. 1173, §3; Acts 1959, No. 416, p. 1104, §1; Acts 1992, No. 92-203, p. 486, §5; §40-17-102; amended and renumbered by Act 2008-275, p. 402, §6.)
AL Code § 40-17-303 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 11 - Refund on Gasoline Used for Agricultural Purposes.|Section 40-17-303 - Filing and Form of Claim for Refund.

Section 40-17-303Filing and form of claim for refund. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1957, No. 743, p. 1173, §4; Acts 1959, No. 416, p. 1104, §2; Acts 1969, No. 1155, p. 2160; Acts 1992, No. 92-203, p. 486, §6; §40-17-103; amended and renumbered by Act 2008-275, p. 402, §6.)
AL Code § 40-17-304 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 11 - Refund on Gasoline Used for Agricultural Purposes.|Section 40-17-304 - Time for Filing Claim.

Section 40-17-304Time for filing claim. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1957, No. 743, p. 1173, §5; Acts 1959, No. 416, p. 1104, §3; Acts 1969, No. 1155, p. 2160; §40-17-104; amended and renumbered by Act 2008-275, p. 402, §6.)
AL Code § 40-17-305 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 11 - Refund on Gasoline Used for Agricultural Purposes.|Section 40-17-305 - Payment of Refund; Appropriation.

Section 40-17-305Payment of refund; appropriation. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1957, No. 743, p. 1173, §6; §40-17-105; amended and renumbered by Act 2008-275, p. 402, §6.)
AL Code § 40-17-306 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 11 - Refund on Gasoline Used for Agricultural Purposes.|Section 40-17-306 - Powers of Commissioner of Revenue.

Section 40-17-306Powers of Commissioner of Revenue. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1957, No. 743, p. 1173, §7; §40-17-106; amended and renumbered by Act 2008-275, p. 402, §6.)
AL Code § 40-17-307 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 11 - Refund on Gasoline Used for Agricultural Purposes.|Section 40-17-307 - Assessment of Tractors for Ad Valorem Tax.

Section 40-17-307Assessment of tractors for ad valorem tax.  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1957, No. 743, p. 1173, §7(a); §40-17-107; amended and renumbered by Act 2008-275, p. 402, §6.)
AL Code § 40-17-308 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 11 - Refund on Gasoline Used for Agricultural Purposes.|Section 40-17-308 - False or Fraudulent Claims.

Section 40-17-308False or fraudulent claims. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1957, No. 743, p. 1173, §8; §40-17-108; amended and renumbered by Act 2008-275, p. 402, §6.)
AL Code § 40-17-320 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 12 - Alabama Terminal Excise Tax Act.|Section 40-17-320 - Short Title.

Section 40-17-320Short title.  This article shall be known and may be cited as the Alabama Terminal Excise Tax Act. (Act 2011-565, p. 1084, §1.)
AL Code § 40-17-321 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 12 - Alabama Terminal Excise Tax Act.|Section 40-17-321 - Legislative Intent.

Section 40-17-321Legislative intent. The intent of this article is to establish an efficient, uniform, motor fuel tax collection and enforcement system, to increase conformity and compatibility with federal motor fuel laws, and to position the state to take advantage of advances in highway enforcement systems and technology in order to more effectively deter motor fuel tax evasion emanating from sources within and without this state. (Act 2011-565, p. 1084, §2.)
AL Code § 40-17-323 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 12 - Alabama Terminal Excise Tax Act.|Section 40-17-323 - Promulgation of Rules; Reporting Forms or Format.

Section 40-17-323Promulgation of rules; reporting forms or format.  The commissioner may promulgate rules necessary to effectuate the reporting, collection, administration, and enforcement of the taxes imposed under this article. The commissioner shall prescribe the forms or format for reporting the information required herein. (Act 2011-565, p. 1084, §4.)
AL Code § 40-17-324 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 12 - Alabama Terminal Excise Tax Act.|Section 40-17-324 - Exchange of Information With Other States.

Section 40-17-324Exchange of information with other states.  The department, upon request from the officials to whom are entrusted the enforcement of the motor fuel laws of any other state, may forward to such officials any information which it may have in its possession relative to the manufacture, receipt, sale, use, transportation, or shipment by any person of motor fuel, subject to the provisions of Section 40-2A-10. (Act 2011-565, p. 1084, §5.)
AL Code § 40-17-325 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 12 - Alabama Terminal Excise Tax Act.|Section 40-17-325 - Levy of Excise Tax; Rates.

Section 40-17-325Levy of excise tax; rates.  (a) Subject to the exemptions provided for in this article, the tax is imposed on net gallons of motor fuel according to Section 40-17-326 at the following rates: (1) Eighteen cents ($.18) per gallon on gasoline, which is comprised of a seven cents ($.07) excise tax, a supplemental five cents ($.05) excise tax, and an additional six cent ($.06) excise tax. (2) Nineteen cents ($.19) per gallon on diesel fuel, comprised of a thirteen cents ($.13) excise tax and an additional six cents ($.06) excise tax. (3) Nine and one-half cents per gallon ($.095) on aviation gasoline and three and one-half cents per gallon ($.035) on aviation jet fuel when the aviation fuel is sold to a licensed aviation fuel purchaser. Aviation gasoline is to be taxed as gasoline and aviation jet fuel is to be taxed as diesel fuel when not sold to a licensed aviation fuel purchaser. (b) The motor fuel subject to the excise tax levied by this section shall not be subject to any other excise tax levied by this state. However, the payment of the motor fuel excise tax levied by this section shall not exempt the seller or importer of fuel from the license fees levied by Section 40-17-174. (Act 2011-565, p. 1084, §6; Act 2015-54, §4.)
AL Code § 40-17-327 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 12 - Alabama Terminal Excise Tax Act.|Section 40-17-327 - Taxable Unaccounted for Motor Fuel Losses at a Terminal.

Section 40-17-327Taxable unaccounted for motor fuel losses at a terminal. (a) There is hereby annually levied a tax at the rates specified by Section 40-17-325 on taxable unaccounted for motor fuel losses at a terminal in this state. For the purposes of this section, taxable unaccounted for motor fuel losses shall mean the number of net gallons of unaccounted for motor fuel losses that exceed one half of one percent of the number of net gallons removed from the terminal during the year by a bulk transfer or at the terminal rack. Unaccounted for motor fuel losses means the difference between: (1) The amount of motor fuel in inventory at the terminal at the beginning of the calendar year plus the amount of motor fuel received by the terminal during the year; and (2) the amount of motor fuel in inventory at the terminal at the end of the calendar year plus the amount of motor fuel removed from the terminal during the year. Accounted for motor fuel losses which have been approved by the department or motor fuel losses constituting part of a transmix shall not constitute unaccounted for motor fuel losses. (b) The terminal operator is liable for the tax levied by this section on unaccounted gallons. Motor fuel received by a terminal operator and not shown on an informational report filed by the terminal operator with the department as having been removed from the terminal is presumed to be unaccounted for motor fuel losses. A terminal operator may rebut this presumption by establishing that motor fuel received at a terminal, but not shown on an informational report as having been removed from the terminal, was an accounted for loss or constitutes part of a transmix. (Act 2011-565, p. 1084, §8.)
AL Code § 40-17-328 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 12 - Alabama Terminal Excise Tax Act.|Section 40-17-328 - Fuels on Which Tax Is Levied; Who Is Liable for Tax.

Section 40-17-328Fuels on which tax is levied; who is liable for tax.  (a) The tax levied pursuant to Section 40-17-325 is levied on all of the following: (1) Dyed diesel fuel that is used to operate a highway vehicle other than dyed diesel fuel used in city and county vehicles. (2) Motor fuel that is used to operate a highway vehicle after an application for a refund of tax paid on the motor fuel is made or allowed on the basis that the motor fuel was used for an off-highway purpose. (3) Aviation gasoline on which a tax was imposed under subdivision (3) of subsection (a) of Section 40-17-325 that is used other than for fuel in an aircraft is subject to the tax rate imposed under subdivision (1) of subsection (a) of Section 40-17-325. (4) Aviation jet fuel on which a tax was imposed under subdivision (3) of subsection (a) of Section 40-17-325 that is used other than for fuel in an aircraft is subject to the tax rate imposed under subdivision (2) of subsection (a) of Section 40-17-325. (b) The operator of a highway vehicle that uses untaxed or refunded motor fuel that is taxable under subdivisions (1) and (2) of subsection (a) is liable for the tax. If the highway vehicle that uses the motor fuel is owned by or leased to a motor carrier, the operator of the highway vehicle and the motor carrier are jointly and severally liable for the tax. If the ultimate vendor of motor fuel taxable under this section knew or had reason to know that the motor fuel would be used for a purpose that is taxable under this section, the operator of the highway vehicle and the end seller are jointly and severally liable for the tax. (c) The licensed aviation fuel dealer selling the aviation gasoline or aviation jet fuel that is not used in an aircraft is liable for the tax owed under subdivisions (3) and (4) of subsection (a). (d) The tax liability levied by this section is in addition to any other penalty imposed pursuant to this article. (Act 2011-565, p. 1084, §9.)
AL Code § 40-17-330 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 12 - Alabama Terminal Excise Tax Act.|Section 40-17-330 - Refund Petitions and Claims.

Section 40-17-330Refund petitions and claims.  (a) Any person entitled to a refund pursuant to Section 40-17-329 within two years of the date that the motor fuel was purchased shall present to the department a petition accompanied by the original or duplicate original sales slip, invoice, or any other documentation approved by the department showing the gallons of motor fuel purchased and the taxes paid. The petition shall be in a format prescribed by the commissioner, shall be accompanied by supporting records, and sworn to by the applicant under the penalty of perjury. (b) The licensed distributor filing a refund claim pursuant to subsection (b) of Section 40-17-329 shall be eligible for an administrative allowance of two cents ($.02) on each gallon of gasoline and diesel fuel covered by the claim. (c) The right to receive any refund under this section is not assignable and any assignment thereof is void and of no effect. (d) Any applicant for a refund who willfully files an inaccurate petition or false claim for a refund shall be subject to a penalty of 100 percent of the refund claimed, along with interest assessed according to the provisions of Section 40-1-44. (e) The department may make any investigation or audit any records considered necessary before refunding to a person the tax levied by Section 40-17-325. (f) Persons filing refund petitions in accordance with subsection (e) of Section 40-17-329 shall accurately maintain adequate records as required under regulations promulgated by the department in accordance with the provisions of Chapter 22 of Title 41. (g) Whenever it is determined to the satisfaction of the department that any person is entitled to a refund for taxes paid pursuant to this article, the commissioner shall certify the amount of the refund. (Act 2011-565, p. 1084, §11.)