reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.64 - Motor Fuel Discounts

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Suppliers and permissive suppliers who timely file a return with the payment
			 due may deduct from the amount of tax payable with the return an administrative
			 discount of one half of one percent (.005) of the amount of tax payable to the
			 state (§
								40-17-340(e),
Code of Ala. 1975
). In addition, suppliers and
			 permissive suppliers who timely file a return with the payment due may deduct,
			 from the amount of tax payable with the return, an administrative discount of
			 one tenth of one percent (.001) of the amount of tax payable to the state, not
			 to exceed two thousand dollars ($2,000) per month (§
								40-17-343(b),
Code of Ala. 1975)
.
(2) If a licensed supplier or permissive
			 supplier does not timely file the required return and remit the total payment
			 due, the discounts will not be prorated and no discount will be
			 allowed.
Authors:
Steve DuBose, Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-323.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.65 - Wholesale Oil License Fee/Import License Fee Return Required

Current through Register Vol. 42, No. 9, June 28, 2024
Section
				40-17-174,
Code of Ala. 1975
, requires that each person, firm,
				corporation, or agency selling diesel fuel across the rack at a terminal in
				Alabama pay a wholesale oil license fee, as provided for therein, on each
				gallon of diesel fuel sold during the preceding fiscal year. Also, importers of
				diesel fuel are required to pay an import license fee, as provided for in
				Section
				40-17-174,
				on each gallon of diesel fuel imported during the preceding fiscal year, unless
				the permissive supplier, as defined in Section
				40-17-322,
				collects the import license fee from the person who purchases the diesel fuel
				for import into this state. If the permissive supplier collects the import fee,
				the permissive supplier is required to remit the fee to the Department of
				Revenue. The wholesale oil license fee/import license fee and corresponding tax
				return is due within 2 weeks of the beginning of the new fiscal year even if
				the taxpayer is no longer licensed or has ceased operations within the prior
				fiscal year. This license fee is collected by the taxpayer for the use of the
				state and is therefore due to the State of Alabama for any portion of the
				year.
Author:
Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-174.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.66 - Inspection Fee Bond Calculation (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  8-17-84,
				  8-17-96.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.67 - Inspection Fee Floor-Stocks Return. (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  8-17-84,
				  8-17-95.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.68 - Electronic Filing of Inspection Fee Returns. (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Authors:
Bonita Calhoun
Statutory Authority:
Code of
				  Ala.1975
40-2A-7(a)(5),
				  8-17-84,
				  8-17-97.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.69 - Inspection Fee Back Up Tax Report

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The Inspection Fee Back Up Report is to
			 be submitted for non-taxed dyed diesel fuel, dyed kerosene, and/or lubricating
			 oil that was sold or consumed for taxable purposes or taxable dyed diesel fuel,
			 dyed kerosene, and/or lubricating oil that was used for taxable purposes on
			 which an exemption or refund was allowed. Any documentation required by the
			 department to explain why the inspection fee is due must be submitted with the
			 report.
(2) The liability as listed
			 on this report is in addition to any other penalty that may be
			 imposed.
(3) The report should only
			 be filed when there is reportable activity.
(4) This regulation will become operative on
			 October 1, 2016, to coincide with the effective date of Act 2015-54.
Author:
Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §§ 40-2 A-7(a)(5),
				  8-17-84,
				  8-17-87.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.70 - Electronic Filing Of Compressed Natural Gas (CNG)/Liquefied Natural Gas (LNG) Alternative Fuel Monthly Tax Returns. (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Authors:
Bonita Calhoun
Statutory Authority:
§§
										40-2A-7(a)(5),
				  40-17-168,
				  and Chapter 30 of Title 40,
Code of Ala.1975
.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.71 - Electronic Filing Of Compressed Natural Gas (CNG) Personal Producer Annual Application Fee Reports. (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Authors:
Bonita Calhoun
Statutory Authority:
Code of
				  Ala.1975
§§
										40-2A-7(a)(5),
				  40-17-168,
				  and Chapter 30 of Title 40,.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.72 - Maintenance of Records for Compressed Natural Gas (CNG) or Liquified Natural Gas (LNG) by Public Sellers or Fleet Producers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Every licensed public seller or fleet
			 producer of compressed natural gas (CNG) or liquefied natural gas (LNG) shall
			 maintain copies of the purchase invoices showing the quantity of natural gas
			 purchased and used to produce CNG and the amount of CNG OR LNG product
			 purchased, received, or produced at each location for a period of 30
			 days.
(2) Every licensed public
			 seller or fleet producer of CNG OR LNG must keep a sales record or withdrawal
			 records showing each sale of CNG or LNG.
(3) The public seller or fleet producer must
			 maintain a daily log of the total gasoline equivalent gallons or diesel
			 equivalent gallons, whichever is appropriate, disbursed at each location for
			 each CNG or LNG metering device.
(4) All sales to licensed exempt entities
			 must be properly documented with an invoice for each sale of CNG or LNG
			 product. A single invoice covering multiple sales of CNG or LNG made during a
			 period of time not to exceed a calendar month shall constitute an invoice for
			 each sale. The public seller or fleet producer must maintain a daily log of all
			 CNG or LNG product sold to a licensed exempt entity. The licensed exempt entity
			 must provide the public seller or fleet producer with a valid exempt entity
			 number before the exempt entity can purchase tax-free CNG or LNG. The public
			 seller or fleet producer must maintain a record of the sales to the exempt
			 entity including the exempt entity numbers for audit purposes. If the entity
			 does not have a valid exempt entity license number, the public seller or fleet
			 producer must collect and remit the appropriate excise tax to the
			 department.
(5) The sales invoice
			 or other supporting documentation shall contain the following information:
(a) The name and address of the
			 station.
(b) The date of the
			 sale.
(c) The name & address of
			 the purchaser.
(d) The number of
			 gasoline gallon equivalent (GGE) or diesel gallon equivalent (DGE) gallons of
			 CNG or LNG product sold.
(e) The
			 price per gallon.
(f) The total
			 amount of the sale.
(g) The amount
			 of excise tax charged or a statement on the invoice that the price per gallon
			 includes the excise tax.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-2 - COAL SEVERANCE TAX › Section 810-8-2-.01 - Coal Severance Tax - Moisture Content

Current through Register Vol. 42, No. 9, June 28, 2024
(1) For purposes of auditing for collection
			 of tonnage taxes on coal severed in this state, the Department of Revenue
			 recognizes an inherent moisture content of 2.88% to be included in the tonnage
			 measure of the tax.
(2) Moisture
			 content over and above the 2.88% inherent figure may be allowed as a discount
			 on the tonnage measure, but only if substantiated by a valid laboratory
			 analysis of the moisture content of the coal for the entire audit period, or a
			 substantial portion of the audit period involved. (Effective July 13, 1979)
Author
:
Statutory Authority
:
Code of Ala.
				1975
, §
									40-13-34(b).
History
:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-2 - COAL SEVERANCE TAX › Section 810-8-2-.03 - Additional Coal Severance Tax Distribution - Reporting And Calculation

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Scope
- Title 40, Chapter 13, Article 1,
Code of
Ala.
1975
, levies an
			 excise and privilege tax on every person severing coal within Alabama. The
			 distribution of the proceeds from the Coal Severance Tax is provided for in
			 §
								40-13-6,
Code of Ala. 1975
. The purpose of this rule is to
			 provide guidance on the reporting and calculation of the additional severance
			 tax distribution provided for in Act 2021-120.
(2)
Definitions
(a)
Additional Severance Tax
			 Distribution
- The portion of the coal severance tax distribution
			 that is attributed to the amount of coal severed in a county that is at least
			 10 percent greater than the average of coal severed in the county for the
			 fiscal years 2017-2018, 2018-2019, and 2019-2020 (Fiscal Years
			 2018-2020).
(b)
1.
Loaded for Shipping in Another
			 County
- When coal is severed from a mine located in one county
			 and then transported from a different county. Examples include but are not
			 limited to:
(i) The mouth of the mine is
			 located in one county; however, the coal is severed from another
			 county.
(ii) Coal that is
			 transported on a conveyor belt from the county of severance to another county
			 for shipment.
2. Loaded
			 for shipping in another county does not include subsequent shipments of the
			 coal after the initial shipment outside the county of
			 severance.
(c)
Three-Year Average
- The total gross tonnage in any
			 county for the fiscal years 2018-2020 divided by three and rounded to the
			 nearest whole number.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.01 - Monthly Gasoline Tax Return (Form GA-1-2/1/82). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.02 - Monthly Gasoline Tax Return (Schedule 2) (Form GA-2 - 2/1/82). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.03 - Monthly Gasoline Tax Return - Receipts Basis Only (Form GA(R)). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.04 - Monthly Motor Fuels Tax Return (Schedules 1, 2 And 3) (Form MF-1 5.82). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.05 - Monthly Lubricating Oil Tax Return (Form LO-1 7/81) Lube Oil Exemption (Form #2). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.06 - Monthly Aviation Fuels Tax Return (Form AV Fuels). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.07 - Monthly Mileage Tax Return - Motor Carrier Mileage Tax (Form MT-1). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.08 - Sales Of Motor Fuels From Alabama Storage Into Other States (Schedule 4) (Form MF-2). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.09 - Municipal, County And State Coal Tax Report (Form ACST-1). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.10 - Forest Products Severance Tax Return (Form FPST-1). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.12 - Dual User-Motor Fuels Return (Form MFDU). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.13 - Application For Interstate Motor Carrier License (For Vehicle Identification Markers) (Form IMCA-1). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.14 - Motor Carrier Equipment List And Vehicle Identification Marker Request (Form IMCA-2). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.15 - Interstate Motor Carrier Fuels Tax Return (Form IMCTR-U-1). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.16 - Interstate Motor Carrier Tax Return (Fuel Other Than Gasoline) (Form IMCTR-S). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.17 - Application For Alabama Aviation Fuels License (Form ALA Revised). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.18 - Application For Motor Fuels License (Distributor - Storer - User) (Form MFLA). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.20 - Application For Alabama Gasoline License (Form Revised 4/1/82). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.21 - Fuel Tax Bond (Distribution - Storer - User) (Form MF-B-l-S). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.22 - Interstate Motor Carrier Tax Bond (Form IMC-B-1 Revised 8/81). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.23 - Gasoline Tax Bond (Form GA-B-1-S). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.24 - Collateral Tax Bond (Form B-1-C). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.25 - Application For Motor Fuels License (Storer - User) (Form IMCA-1a) . (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.26 - Application For Refund Of Alabama Tax Paid Or Gasoline Used For Travel In Other States, Which Impose Additional Tax On The Fuel (Form IMC-GR 8/80). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.27 - Application For Refund Of Alabama Tax Paid On Fuels Other Than Gasoline Used For Travel In Other States, Which Impose An Additional Tax On This Fuel (Form IMC-MFR 8/80 Fuels Other Than Gasoline). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.28 - Claim For Gasoline Tax Refund (Form GR-81). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.29 - Claim For Gasoline Tax Refund (Water and Power Companies) (Form GR-1). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.30 - Claim For Gasoline Tax Refunds (Gas Districts) (Form GR-7). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.31 - Claim For Gasoline Tax Refunds (Charities) (Form GR-5). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.32 - Oil And Gas Production Tax Return (Form 0 & G Prod-1). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.33 - Oil And Gas Production Tax Return (Schedule 2 & 3) (Form 0 & G Prod-2). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.34 - Oil And Gas Production Tax Return (Act 71-2057) (Form 0 & G Supp.). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.35 - Oil And Gas Purchasers Report (Form 0 & G Purchasers 10/1/81). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.36 - Statement Of Gross Sales - Illuminate Or Fuel Oils In The State Of Alabama (Wholesale Operators) (Form WOL). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.37 - Canteen Gasoline Report From National Guard Exemption Request - Gasoline (Form #1). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-3 - MOTOR FUELS FORMS (REPEALED) › Section 810-8-3-.38 - Waste Oil Refiners Report (Form WORP-1) Waste Oil Production Analysis (Form WORP-2). (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-17-18,
				  40-17-152,
				  40-17-221(b),
				  40-13-34(b),
				  40-19-13.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-4 - INTERSTATE MOTOR CARRIERS (REPEALED) › Section 810-8-4-.01 - Verification Of Fuel Identification Marker Application. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author :
Dwight W. Pridgen, Chief, Natural
				  Resources and License Tax Division.
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-17-143,
				  40-17-150,
				  40-17-152.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.01 - Specification Relating To Sign Requirements Of New And Used Motor Vehicle Dealers (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Mike Gamble
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-12-30;
				  40-12-392.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.02 - Requirement Relating To A Camera Photograph Accompanying Applications Of New And Used Motor Vehicle Dealers Regulatory License (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Mike Gamble
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-12-392;
				  40-12-30.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.03 - Fee for Costs Incurred in Providing Copies of Privilege Records

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A fee of fifty
			 dollars ($50.00) per request shall be charged for requests for privilege
			 license information. Law enforcement agencies and other federal, state, county,
			 and municipal agencies of all jurisdictions who reciprocate with information
			 and/or assistance to the Alabama Department of Revenue shall be exempt from the
			 payment of this fee.
(2) All
			 persons who request license information from the Severance & License Tax
			 Section of the Business & License Tax Division, Alabama Department of
			 Revenue, shall apply in writing. Payment via certified funds per request should
			 be submitted with the request for information.
(3) The written request for information shall
			 contain the following:
(a) Name of person
			 making the request,
(b) Mailing
			 address,
(c) Valid email
			 address,
(d) Telephone number,
			 and
(e) Payment.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.04 - Investigation Procedures For Open Assignment Of Title (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Raymond F. Atkins
Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-12-396.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.05 - Clarification Of Definitions And Exemptions For Lumber And Timber Dealers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Scope: A
			 wholesale lumber and timber dealer is one who buys and resells lumber and
			 timber at wholesale in substantially the same condition as when purchased. This
			 regulation provides definitions and clarifications for the enforcement of
			 Section
			 40-12-121,
Code of Ala. 1975
.
(2) Definitions: The following terms shall
			 have the meaning ascribed to them for purposes of this regulation:
(a) Lumber - Timber, esp. that sawed or spilt
			 into boards, planks, staves, etc., and of comparatively small
			 dimensions.
(b) Timber - Land
			 covered by trees from which timber is produced; forest; wood; trees
			 collectively; also a tree or its bole. Wood suitable for building houses,
			 bridges, ships, etc. whether on the tree or cut and seasoned; wood used in
			 carpentry or joinery. A squared or dressed piece of wood, esp. one of
			 comparatively large width and thickness (in United States, four inches or
			 more), ready for use or already forming part of a structure; as the timbers of
			 a roof; bridge or floor timbers. Lumber.
(c) Wholesale Dealer/Jobber - Any persons,
			 firms, or corporations who sell at wholesale only.
(d) Wholesale - a sale to one who intends to,
			 and does, resell to the ultimate consumer.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.06 - Clarification Of The Application Of The Forest Products Severance Tax And The Forest Products Manufacturers Tax On Certain Forest Products

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
PURPOSE
: To clarify who is liable for the
			 forest products taxes on certain forest products and to provide guidance on the
			 application of the taxes.
(2)
DEFINITIONS
:
Definitions related to terms
			 used in this rule may be found in §
								9-13-80,
Code of Ala. 1975
.
(3)
TAX
			 RATES
: Tax rates for specific forest products may be found
			 in §
								9-13-82,
Code of Ala. 1975
.
(4)
FOREST PRODUCTS
			 SEVERANCE TAX
is levied on forest products severed from the
			 soil within Alabama.
(a)
WHO IS LIABLE FOR THE TAX:
(i) Manufacturers, concentration yards or
			 processors receiving pulpwood.
(ii)
			 Manufacturers and concentration yards receiving in-woods pulpwood
			 chips.
(iii) Manufacturers
			 receiving pulpwood chips or residual pulpwood chips.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.07 - Bond For New Motor Vehicle Dealers, Used Motor Vehicle Dealers, Motor Vehicle Reconditioners, Motor Vehicle Rebuilders, Or Motor Vehicle Wholesalers (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Authors:
Mike Gamble, Ella Stubbs Jones
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)5,
				  40-12-398.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.08 - Bond Continuation Certificate For New Motor Vehicle Dealers, Used Motor Vehicle Dealers, Motor Vehicle Reconditioners, Motor Vehicle Rebuilders, Or Motor Vehicle Wholesalers (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Ella Stubbs Jones
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-12-398.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.09 - Bond Claim For New Motor Vehicle Dealers, Used Motor Vehicle Dealer, Motor Vehicle Reconditioner, Motor Vehicle Rebuilders, Or Motor Vehicle Wholesalers (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Mike Gamble
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)5,
				  40-12-398.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.10 - State Boards and Agencies Registration Form

Current through Register Vol. 42, No. 9, June 28, 2024
(1) PURPOSE: Section
			 11-51-193(a),
Code of Ala. 1975
, requires that the Department of
			 Revenue compose a list of all state boards and agencies that regulate the
			 licensing of businesses or occupations under their jurisdiction. This list is
			 to be distributed to all municipal license officers for use in determining
			 whether license applicants have met regulatory prerequisites for the issuance
			 of business licenses. This rule establishes the form to be used by boards and
			 agencies in registering with the Department.
(2) REQUIREMENTS: Boards and agencies are
			 directed in Section
			 11-51-193(a),
Code of Ala. 1975
, to notify the Department in writing
			 of their regulatory requirements. The Department will compose and distribute a
			 list of those boards and agencies that have completed the registration form as
			 prescribed in paragraph three (3) below. The registration form should be
			 submitted to the Alabama Department of Revenue, Business and License Tax
			 Division, License Section, P. 0. Box 327550, Montgomery, Alabama
			 36132-7550.
(3) REGISTRATION FORM:
			 The form, as may be amended or updated from time to time, attached as Appendix
			 A entitled Board/Agency Registration Form should be completed by each
			 board/agency desiring to be included on the list composed by the Department and
			 distributed to municipalities. The following information should be provided.
(a) Name of state board or state
			 agency.
(b) Telephone number of
			 board or agency.
(c) Physical
			 address of board or agency.
(d)
			 Mailing address of board or agency.
(e) Contact person's name, e-mail address,
			 and telephone number.
(f) North
			 American Industrial Classification System ("NAICS") sector and title for
			 businesses or occupations under the board/agency's jurisdiction.
(g) Signature of director/authorized
			 officer
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.11 - Mechanism To Be Used to Notify Municipalities

Current through Register Vol. 42, No. 9, June 28, 2024
(1) PURPOSE: Section
			 11-51-193,
Code of Ala. 1975
, requires the Department of Revenue
			 to distribute a list of state regulatory boards and agencies to all municipal
			 license officers. In order to ensure that the list of regulatory boards and
			 agencies is received at the proper place and in a timely manner, the Department
			 will send the list to the location and contact person of each municipality as
			 designated on the registration form filed with the Department.
(2) REQUIREMENT: The Department is required
			 to distribute a list of regulatory boards and agencies to municipal license
			 officers for use in issuing business licenses. The list will be distributed to
			 municipalities using the addresses shown on the forms prescribed in paragraph
			 three (3) below. The form should be submitted to the Alabama Department of
			 Revenue, Business and License Tax Division, License Section, P. O. Box 327550,
			 Montgomery, Alabama 36132-7550.
(3)
			 REGISTRATION FORM: The form attached as Appendix A entitled Municipality
			 Registration Form should be completed by each municipality to indicate the
			 location and contact person to receive the list of state regulatory boards and
			 agencies. The following information should be provided.
(a) Municipality's (city or town)
			 name.
(b) Telephone
			 number.
(c) Physical
			 address.
(d) Mailing
			 address.
(e) Contact person's name,
			 e-mail address, and telephone number.
(f) Preferred delivery method.
(g) Signature of authorized
			 officer.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.12 - Buyer's Identification Cards for Automotive Dismantlers and Parts Recyclers (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Ella Jones
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2A-7(a)(5),
				  40-12-421,
				  40-12-422.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.13 - Internet-Based Electronic Motor Vehicle Dealer Application And Payment Of Fees (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Authors:
Mike Gamble, Loretta Nelson
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  Title 40, Chapter 30.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.14 - Internet-Based Automotive Dismantler Parts Recycler and BID Card Applications and Fees (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Alisa G. Johnson
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2A-7(a)(5),
				  Title 40, Chapter 30.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.15 - Quinquennial Adjustment To Municipal Business License Issuance Fees

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
PURPOSE:
(a) Act 2006-586 was passed in the 2006
			 Regular Session of the Alabama Legislature and signed into law on April 26,
			 2006. This Act was codified in Title 11, Section 51, Article 2. Section
			 11-51-90 requires the Department of Revenue to distribute information every five years
			 to all municipalities and the Alabama League of Municipalities regarding any
			 required adjustment to the municipal business license issuance fee, rounded to
			 the nearest dollar. The failure of the Department of Revenue to so notify all
			 municipalities and the Alabama League of Municipalities shall not, however,
			 prohibit a municipality from increasing the issuance fee, if any increase is
			 otherwise due. This rule establishes procedures for the calculation of any such
			 increase, if applicable, and the methods for notification.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.16 - Electronic Filing Of Severance Tax Returns And Supporting Supplemental Forms. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Loretta Nelson
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2A-7(a)(5),
				  Title 40, Chapter 30.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.17 - Bond Of Automotive Dismantler And Parts Recycler

Current through Register Vol. 42, No. 9, June 28, 2024
(1) PURPOSE: Section
			 40-12-414,
Code of Ala. 1975
, requires Alabama automotive
			 dismantler and parts recyclers to deliver to the Commissioner a continuing
			 surety bond in the amount prescribed in Section
			 40-12-398.
(2) BOND FORM: The bond form must be in a
			 form as prescribed in the attached appendices and the surety company shall
			 provide the following information:
(a) The
			 true legal name of the party for whom a bond is being sought, as follows:
1. If an individual, the applicant's name as
			 well as the business name.
2. If a
			 partnership, the names of all partners and the name of the
			 partnership.
3. If a single member
			 LLC, the LLC company name followed by the sole member name. If a multi-member
			 LLC, the name of the company.
4. If
			 a corporation, the corporate name.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.18 - Bond Claim for Automotive Dismantler and Parts Recyclers (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Alisa Johnson
Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)5,
				  Title 40, Chapter 12, Article 9.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-5 - NATURAL RESOURCES AND LICENSE TAX DIVISION › Section 810-8-5-.19 - Suspension Of Iron Ore Severance Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Act 2014-331 was signed into law on April
			 7, 2014 and becomes effective on July 1, 2014. In accordance with Section
			 40-1-49,
Code of Ala. 1975
, as created by this Act, the
			 Department of Revenue, by administrative rule, shall suspend the collection of
			 a tax or fee when the cost of administering the collection of the tax exceeds
			 the total amount of the tax collected for the previous three fiscal years.
(a) Sections
			 40-12-128 through
			 40-12-130 provides for a privilege license tax on iron ore mining within
			 Alabama.
(b) Based upon a review of
			 the collections of the Iron Ore Severance Tax for fiscal years 2011-2013, the
			 annual administrative costs exceed the three-year average revenue collections
			 for this tax. Therefore, this tax meets the suspension requirements established
			 in the Act.
(c) Through the
			 adoption of this rule, the Department of Revenue exercises its authority to
			 suspend the collection of the Iron Ore Severance Tax levied in Sections
			 40-12-128 through
			 40-12-130.
(d) The effective date of this suspension
			 shall be October 1, 2014.
(e) The
			 September 2014 return which is due by October 20, 2014 shall be the final
			 return submitted for the iron ore severance tax.
(f) Upon implementation of this rule, the
			 Department shall notify all affected parties in writing.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-6 - OIL AND GAS SEVERANCE TAX › Section 810-8-6-.02 - Procedures For Reporting And Remitting Oil And Gas Production And Privilege Taxes For Offshore Production

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Act No. 2009-147 amended the oil and gas
			 tax statutes and became effective May 1, 2009. This Act changed the method by
			 which production and privilege taxes are calculated for offshore wells
			 producing at depths greater than 8,000 feet. In accordance with this Act,
			 offshore production and privilege taxes are to be calculated and remitted as
			 follows:
(a) Offshore production occurring at
			 depths greater than 8,000 feet shall be taxed based on a percentage of gross
			 proceeds from the sale of oil or natural gas.
(b) The production tax rate as levied in
Code of Ala. 1975
, Section
			 9-17-25,
			 for production from these wells shall be 1.66% of the gross proceeds
			 attributable to the offshore production.
(c) The privilege tax rate as levied in
Code of Ala. 1975
, Section
			 40-20-2,
			 for production from these wells shall be 3.65% of the gross proceeds
			 attributable to the offshore production.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-6 - OIL AND GAS SEVERANCE TAX › Section 810-8-6-.03 - Procedures For Reporting And Remitting Oil And Gas Privilege Taxes For Wells Located Within The Corporate Limits Or Police Jurisdiction Of A Municipality

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Section
			 40-20-8,
Code of Ala. 1975
, states the following regarding oil
			 and gas privilege taxes: "Ten percent of all taxes herein levied and collected
			 on oil and gas produced from oil or gas wells located within the corporate
			 limits or the police jurisdiction of any municipality shall be allocated and
			 distributed to each such municipality; except that all wells within the
			 corporate limits or police jurisdiction of any municipality where taxes are
			 levied and collected at a rate of four percent, 10 percent of all said four
			 percent taxes shall be distributed to each such municipality."
(2) Oil and gas producers reporting on wells
			 located within the corporate limits or police jurisdiction of a municipality
			 must identify the privilege tax paid on such production.
(3) The county and municipality of severance
			 must be reported on the monthly return to be filed on forms prescribed by the
			 Commissioner. The return is due on or before the fifteenth
			 (15th) day of each month for the second preceding
			 month's production. The return must be signed by an authorized officer under
			 penalty of perjury that the information contained in the return is true and
			 correct.
Author:
Loretta Nelson, Tobacco, Severance and
				  License Tax Section
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-20-4(d),
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-6 - OIL AND GAS SEVERANCE TAX › Section 810-8-6-.04 - Electronic Filing and Payment of Oil and Gas Production and Privilege Taxes (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Loretta Nelson
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  9-17-26(d),
				  40-20-4(d),
				  Title 40, Chapter 30.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-7 - ALABAMA UNIFORM SEVERANCE TAX › Section 810-8-7-.01 - Scope Of Rules

Current through Register Vol. 42, No. 9, June 28, 2024
This chapter sets forth the rules to be used by the Alabama
				Department of Revenue in administering the Alabama Uniform Severance Tax as
				codified in
Code of Ala. 1975
, Title 40, Chapter 13,
				Article 3.
Author:
Alisa G. Johnson
Statutory Authority:
Code of Ala.
				  1975
,
				  40-2A-7(a)(5),
				  40-13-55.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-7 - ALABAMA UNIFORM SEVERANCE TAX › Section 810-8-7-.03 - Exemptions

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The following
			 minerals are not subject to the Alabama Uniform Severance Tax. No quantities of
			 these minerals should be reported to the Department on the monthly Uniform
			 Severance Tax returns.
(a)
Exempt
			 Products:
1. Marble and marble
			 by-products,
2. Iron ore -
			 Materials subject to the tax in Section
			 40-12-128,
Code of Ala. 1975
,
3. Quartzite,
4. Coal - Materials subject to the tax in
			 Chapter 13 of Title 40,
Code of Ala. 1975
,
5. Oil and natural gas - Hydrocarbons subject
			 to the tax in Chapter 20 of Title 40,
Code of Ala.
			 1975
, and
6.
			 Chert
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-7 - ALABAMA UNIFORM SEVERANCE TAX › Section 810-8-7-.04 - Sales Subject To The Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Purchases made by a "person" as defined
			 in Title 40, Section 13 are subject to the tax. A person is any individual or
			 individuals, partnership, limited partnership, corporation, limited liability
			 company, limited liability partnership, business trust, or any other
			 association of persons. The following sales of natural minerals are subject to
			 the tax:
(a) Severed material sold as
			 tangible personal property unless specifically exempted,
(b) Sales between separate legal entities
			 regardless of common ownership or other affiliations, and
(c) Product severed and sold as tangible
			 personal property which is transported on public roads in the State.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-7 - ALABAMA UNIFORM SEVERANCE TAX › Section 810-8-7-.05 - Producer's Responsibility To Collect And Remit The Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1) It is the producer's responsibility to
			 collect the tax from the first purchaser at the time of sale or delivery unless
			 the severed materials qualify for an exemption. The tax attaches at the point
			 the products are sold or delivered by a producer to the first
			 purchaser.
(2) The producer must
			 identify the tax on a bill of sale, invoice or other similar sales document to
			 the purchaser of the severed materials unless said product qualifies for
			 exemption.
(3) Producers failing to
			 identify the tax on the sales document or failing to collect the identified tax
			 from the purchaser must remit the tax to the Department as if it was identified
			 and collected.
(4) Purchasers
			 claiming an exemption must provide the following information to the producer.
(a) Name,
(b) Address,
(c) Date of sale,
(d) Type of product,
(e) Product usage,
(f) Reason for the exemption,
(g) Mode of transportation (if claiming
			 product was not transported on the public roads in this State), and
(h) A statement that the severed materials
			 will be used by an exempt entity or used for an exempt purpose.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-7 - ALABAMA UNIFORM SEVERANCE TAX › Section 810-8-7-.06 - Producer's Responsibility To Remit The Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1) First purchasers receiving exempt product
			 which will be processed into a finished aggregate or limestone product for
			 resale are required to remit the tax when the product is sold and transported
			 on a public road in this State.
(a)
			 Purchasers claiming an exemption must provide identifying information to the
			 producer as outlined in Rule
			 810-8-7-.05 to document the exemption.
(b)
			 Purchasers using the materials for other than an exempt purpose shall be liable
			 for the tax.
(c) Purchasers must
			 maintain records documenting the right to all claimed exemptions.
(d) Purchasers claiming exemption from the
			 tax are subject to audit by the Department.
(e) If a purchaser maintains inadequate
			 information to document the claimed exemption or if an exemption is disallowed
			 as a result of an audit; the Department will collect the tax, penalty and
			 interest from the purchaser.