reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.05 - Flash Sales At The Terminal Allowed Under Specific Conditions

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Flash sales
			 occur when motor fuel is removed via tank truck or rail car from the terminal
			 rack, when the position holder in the terminal sells to an entity that in turn,
			 simultaneously sells the motor fuel at the terminal-loading rack.
All parties involved in a flash sale must be properly licensed
				with the Alabama Department of Revenue.
(2) Section
			 40-17-326(a),
Code of Ala. 1975
, imposes an excise tax on motor fuel
			 products as they are removed from the terminal using the terminal rack. The
			 licensed supplier (position holder) is responsible for collecting the tax
			 imposed under Title 40, Chapter 17, Article 12 from the person who orders the
			 withdrawal at the rack.
(3) For
			 flash sales, the licensed supplier (position holder) shall charge the
			 applicable destination state excise tax on the rack removal of the motor fuel,
			 provided the supplier (position holder) is licensed to remit the destination
			 state taxes. The supplier/distributor who sells directly to the exporter in a
			 flash sale must verify that the exporter is properly licensed in Alabama. If
			 the exporter is not properly licensed, the applicable Alabama excise tax will
			 be charged. The supplier selling the motor fuel is responsible for payment of
			 the Alabama excise tax if the exporter is not properly licensed. The terminal
			 issued bill of lading must show the destination state. If the supplier
			 (position holder) is not licensed to remit the excise tax to the destination
			 state or the destination state does not permit the supplier (position holder)
			 to charge the destination state tax, the Alabama excise tax will apply and the
			 licensed exporter is responsible for applying for a refund and providing the
			 necessary documentation.
(4) For
			 flash sales in another state with the destination Alabama, the permissive
			 supplier will collect the Alabama excise tax and the sale will be reported on a
			 terminal rack removal schedule. The licensed importer will show the import of
			 the motor fuel on the importer return.
(5) If the motor fuel is diverted from
			 Alabama to another state, the licensed exporter/importer is responsible for
			 obtaining the diversion number, applying for a refund, and providing the
			 necessary documentation to prove that the destination state tax was
			 paid.
Author:
Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-326.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.05.01 - IFTA Motor Fuel Marker/License Enforcement (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Steve DuBose
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-17-150,
				  40-17-271.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.06 - Statement Of Gross Sales Exclusion (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Steve DuBose
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-2,
				  40-17-174,
				  and Act 2011-565.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.07 - IMC Fuel Permit Fees (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Steve DuBose
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-152.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.08 - Miles Per Gallon Standard (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Steve DuBose
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7 -(a)(5), 40-17-18,
				  40-17-152.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.09 - Purchase Invoice Requirements (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Steve DuBose
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7 -(a)(5), 40-17-18.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.10 - Quarterly Fuel Tax Return To Be Filed With The Department Of Revenue (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Paul Bozeman
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-17-18,
				  40-17-152.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.11 - Refund Policy Pertaining to the Exemption of Certain Organizations from State Gasoline and Diesel Fuel Excise Taxes

Current through Register Vol. 42, No. 9, June 28, 2024
(1) With respect to gasoline and diesel fuel
			 excise taxes required by law to be added to the price of the gasoline and
			 diesel fuel, those organizations specifically exempt from such taxes, excluding
			 those entities listed in §
								40-17-329(e),
			 must pay the appropriate tax at time of purchase and the amount of such tax
			 shall be refunded to such organizations on a quarterly basis.
(2) Request for such refund must be made on
			 forms furnished by the department, properly attested to, along with a copy of
			 the original purchase invoices and any other information that the department
			 may deem necessary. The purchase invoice must show the following:
(a) Date of sale
(b) Name and address of vendor
(c) Type of fuel
(d) Number of gallons
(e) Invoice number
(f) Tax as a separate line item or a
			 statement on the purchase invoice that the State Excise Tax has been included
			 in the price per gallon.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.12.01 - Electronic Filing of Scrap Tire Environmental Fee Returns (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Steve DuBose
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  22-40A-14.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.13 - Miscellaneous Refund Provisions

Current through Register Vol. 42, No. 9, June 28, 2024
(1) In accordance with the provisions of
			 Section
			 40-17-329(d)(g)(i)(k)(l),
Code of Ala. 1975
, the following miscellaneous refunds
			 can be filed with the department:
(a)
			 Licensed aviation fuel purchasers who sell jet fuel to a certificated or
			 licensed air carrier that purchases jet fuel within this state and uses the jet
			 fuel to propel aircraft powered by jet or turbine engines operated in scheduled
			 all-cargo operations being conducted on international flights or in
			 international commerce can file for refund of the jet fuel excise tax on a
			 monthly basis on a form prescribed by the department.
(b) A licensed air carrier with a hub
			 operation in this state can file for a refund of the jet fuel excise tax on a
			 quarterly basis on a form prescribed by the department.
(c) End users who paid the gasoline fuel
			 excise tax on gasoline blendstocks not used in the manufacture of gasoline or
			 motor fuel may file for a refund of the gasoline excise tax on a quarterly
			 basis on a form prescribed by the department.
(d) Any person or business licensed with the
			 department in the sale of motor fuel that paid the excise tax paid on transmix
			 not used as a motor fuel or that is delivered to a refinery for further
			 processing may file for return of the motor fuel excise tax on a quarterly
			 basis on a form prescribed by the department.
(e) Tax paid on motor fuel within the bulk
			 transfer system in which a second tax has been paid or the fuel was exported to
			 another state or country can be refunded to the entity paying the second tax or
			 exporting the fuel on a monthly basis. A supplier that deals in transactions
			 within the bulk transfer system and each person engaged in business in this
			 state as a supplier must first obtain an Alabama supplier's license. Therefore,
			 the refund must be requested by an Alabama licensed supplier and requested on
			 forms prescribed by the department.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.14 - Loss of Taxable Fuel Petition for Refund for Losses and Contamination of Motor Fuel

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Any person
			 or business licensed with the department in the sale of motor fuel may petition
			 for a refund of state excise taxes paid on fuel that is lost or destroyed as a
			 direct result of a sudden or unexpected casualty or becomes unsalable or
			 unusable as highway fuel.
(2)
			 Copies of insurance reports or any other documentation as required by the
			 department to substantiate the claim must be attached to the petition.
(3) The statute of limitations for
			 filing a refund is two (2) years from the date that the fuel was destroyed or
			 contaminated. Authors: Steve DuBose, Bonita Calhoun
Authors:
Steve DuBose, Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-323 and
				  40-17-329(j).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.15 - Additional Motor Fuel Tax Rate (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Steve DuBose
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-18,
				  40-17-221(b),
				  40-17-220.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.16 - Summary Of Tax Rates For Motor Fuel Used In Motor Vehicles For Highway Operation (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Steve DuBose
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-18, 40-17-2.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.17 - Dyed Diesel Fuel For A Motor Vehicle Used Exclusively "Off The Highway"

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 excise tax does not apply with respect to dyed diesel fuel which the user
			 establishes to the satisfaction of the department is used in the exclusive
			 operation of a motor vehicle "off the highway."
(2) "Off the highway" includes private
			 property, a way or place permanently or temporarily closed to public use for
			 the purpose of vehicular travel.
(3) An "Off the highway" motor vehicle is any
			 vehicle which presently does not have to be registered for highway
			 use.
(4) A motor vehicle displaying
			 a license plate from this state or any other state is presumed to use diesel
			 fuel exclusively for use on the highways of this state and the excise tax, will
			 apply. When a vehicle licensed by this state is permanently withdrawn from
			 highway use for exclusive "off the highway" use, license plates must be removed
			 from the vehicle or the excise tax will apply.
(5) A public highway or highway consists of
			 every highway, road, street, alley, lane, court, place, trail, drive, bridge,
			 viaduct, or trestle located either within a municipality or in unincorporated
			 territory and laid out or erected by the public, dedicated or abandoned to the
			 public, or intended for use by or for the public. The term "Public Highway"
			 applies to and includes driveways upon the grounds of universities, colleges,
			 schools, and institutions.
(6) A
			 motor vehicle is operated upon the highway if it moves any distance upon the
			 paved or unpaved portion of the highway. A vehicle is not considered operating
			 on the highway when the vehicle merely crosses the highway from private
			 property on one side to private property directly on the other, and the vehicle
			 is not operated for any distance in the general direction of the highway in
			 making the crossing.
(7) Examples
			 of "off the highway" use are:
(a) Motor
			 vehicles operating exclusively in a coal pit.
(b) Motor vehicles operating exclusively on a
			 highway construction site closed to public use.
(c) Motor vehicles operating exclusively on
			 private property within the confines of a plant.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.18 - Procedure For Issuing Refund Of Gasoline And Motor Fuel Excise Taxes For Agriculture Purposes And For The Delivery Of Biomass Products (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Steve Dubose
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2A-7(a)(5),
				  40-17-152,
				  40-17-323,
				  Act 2011-565.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.19 - Tax-Free Sales Of Motor Fuel (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Steve DuBose
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-17-14, 40-17-18, and Act 2011-565.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.20 - Motor Fuel Sales To The United States

Current through Register Vol. 42, No. 9, June 28, 2024
Sales of motor fuel to the United States, its agencies, and
				instrumentalities, including units of the National Guard, are exempt from the
				excise tax.
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-.21 - Undyed Motor Fuel Used Exclusively For "Off-Road Vehicles" And "Off-Road Equipment" (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Steve DuBose
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-18, 40-17-2, 40-17-14,
				  40-17-220,
				  and Act 2011-565.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.21.01 - Refund Of Diesel Fuel Excise Tax For Off-Road Use

Current through Register Vol. 42, No. 9, June 28, 2024
(1) With respect to diesel fuel tax which is
			 required to be added to the price of undyed diesel fuel, used in designated
			 off-road equipment, the taxpayer must pay the appropriate tax at time of
			 purchase and the amount of the tax will be refunded to the taxpayers on a
			 quarterly basis.
(2) Off-road
			 equipment includes but is not limited to self-propelled equipment such as
			 tractors, mobile cranes, forklifts, and stationary equipment such as
			 generators, boilers, and reefer units.
(3) Request for refund shall be made on forms
			 prescribed by the department, properly attested to along with a copy of
			 purchase invoices, withdrawal log, list of off-road equipment including
			 equipment identification number, and any other documentation required by the
			 department.
(4) The purchase
			 invoice must show the following:
(a) Date of
			 sale
(b) Name and address of
			 vendor
(c) Type of fuel
(d) Number of gallons
(e) Invoice number
(f) Tax as separate line item or a statement
			 on the purchase invoice that the state excise tax has been included in the
			 price per gallon.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.22 - Exemptions Pertaining To The Additional Excise Tax On Lubricating Oil

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The additional
			 excise tax, as provided for in Section
			 40-17-220,
			 does not apply with respect to that lubricating oil which the permit holder
			 establishes to the satisfaction of the Department as being:
(a) Sold to the United States.
(b) Used to propel aircraft powered by
			 reciprocating engines.
(c) Used to
			 propel ships, vessels, barges, railroad locomotives, and other railroad
			 equipment.
(d) Sold for
			 agricultural purposes. The additional excise tax applies for lubricating oil
			 used in motor vehicles traveling the highways of this state although engaged
			 exclusively in agricultural purposes, or only incidentally operated upon a
			 highway in moving between farms or parts of farms contiguous or in close
			 proximity.
(e) Sold to governing
			 bodies of counties and incorporated municipalities.
1. The governing body of a county or
			 incorporated municipality is that body of the county or incorporated
			 municipality which performs the legislative function and has the ultimate power
			 to determine the policies of the county or incorporated municipality and
			 control the activities of the county or incorporated municipality.
2. Governing bodies of counties and
			 incorporated municipalities exempt from the additional excise tax include
			 county commissions and city councils or city commissions or town
			 councils.
3. Sales claimed by the
			 permit holder as being made to a governing body of a county or incorporated
			 municipality for highway use must be supported by invoice or other documents
			 specifically billed to that governing body. It is further required that
			 payments be made directly by the governing body. Any questionable sales may be
			 substantiated or disallowed by determining whether payment for the lubricating
			 oil is made from an account controlled solely by the governing body of the
			 county or incorporated municipality.
(f) Used in off-road vehicles which presently
			 do not require state licensing; specifically, but not limited to, forklifts and
			 other like devices not for use on the streets and highways of this
			 state.
(g) Sold to city and county
			 boards of education.
(h) Sold to
			 private and church school systems which essentially offers the same curriculum
			 as offered in grades K-12 in the public schools, the Alabama Institute for Deaf
			 and Blind, and the Department of Youth Services.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.23 - Exempt Entity Petition For Refund For Tax-Paid Gasoline And Undyed Diesel Fuel

Current through Register Vol. 42, No. 9, June 28, 2024
(1) An exempt
			 entity that is listed in §
								40-17-329(e),
Code of Ala. 1975
, who purchases gasoline and or
			 undyed diesel fuel with the state excise tax paid may file for refund of the
			 tax on forms prescribed by the department. The petition for refund must be
			 filed on a quarterly basis with a separate petition for each quarter and cannot
			 include purchases for any other period.
(2) Receipts/invoices and company credit card
			 reports must be submitted to the department with the petition for refund. The
			 credit card report must include the dates of credit card purchases made by the
			 exempt entity, name of vendor and location, invoice number, product type, and
			 the number of gasoline and/or undyed diesel fuel gallons purchased. The
			 department may request additional information, if needed, to complete the
			 reviewal process of the petition for refund.
(3) The statute of limitations for filing a
			 refund petition is two (2) years from the date that the fuel was purchased by
			 the exempt entity.
Authors:
Steve DuBose, Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-329(e),
				  40-17-323.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.24 - Credit Policy Regarding Wholesale Oil/Import License Fee On Biodiesel Sold To A Licensed Supplier When Delivered To A Terminal

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Section
			 40-17-174(e),
Code of Ala. 1975
, provides an exemption from the
			 wholesale oil license fee for biodiesel sold to a licensed supplier when
			 delivered to a terminal. The wholesale oil license fee is levied upon the
			 selling of diesel fuel across the rack at the terminal and upon the import of
			 the diesel fuel unless the permissive supplier, as defined in Section
			 40-17-322,
Code of Ala. 1975
, collects the import fee. Since the
			 wholesale oil/import license fee is due on all diesel fuel that crosses the
			 rack at the terminal in Alabama and on all diesel fuel imported into Alabama,
			 the licensed supplier can take a credit on the annual wholesale oil/import
			 license fee return for the gallons of biodiesel received by the licensed
			 supplier at the terminal for which the licensed supplier has paid the wholesale
			 oil/import license fee.
(2) Request
			 for credit of the gallons of biodiesel sold to the licensed supplier at the
			 terminal shall be made on forms furnished by the Department of Revenue. The
			 licensed supplier is responsible for maintaining a copy of the original
			 purchase invoices and any other information that the Department may deem
			 necessary. The purchase invoice must show the following:
(a) Date of Sale,
(b) Name and Address of entity from whom the
			 biodiesel was purchased,
(c) Type
			 of fuel as "biodiesel",
(d) Number
			 of Gallons,
(e) Invoice Number,
			 and
(f) Amount charged for the
			 wholesale oil/import license fee.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.25 - Refund Policy Regarding Wholesale Oil License Fee On Diesel Fuel Diverted To Another State

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Section
			 40-17-174(a),
Code of Ala. 1975
, levies a wholesale oil license fee
			 upon the selling of diesel fuel across the rack at the terminal. If the
			 wholesale oil license fee is charged on the initial sale of the diesel fuel at
			 the terminal and the fuel is legally diverted, the purchaser can apply for a
			 refund of the wholesale oil license fee on an annual basis. Payment for the
			 wholesale oil/import license fee is due annually by October 14; therefore, the
			 Department cannot issue a refund on taxes until they have been remitted to the
			 State by the licensee responsible for paying the taxes.
(2) Request for refund shall be made on forms
			 furnished by the Department of Revenue, properly attested to, along with a copy
			 of the original purchase invoices and any other information that the Department
			 may deem necessary. The purchase invoice must show the following:
(a) Date of Sale,
(b) Name and Address of the
			 Purchaser,
(c) Type of
			 fuel,
(d) Number of
			 Gallons,
(e) Invoice Number,
			 and
(f) Amount charged for the
			 wholesale oil/import license fee.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.26 - Licensed Distributor Refund For Sales To Licensed Exempt Entities

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A licensed
			 distributor who has sold gasoline and/or undyed diesel fuel without the state
			 excise tax to an exempt entity that is licensed with the department in
			 accordance with §
								40-17-332(j),
			 Code of Ala. 1975, may file for a refund on forms prescribed by the department.
(a) The following sales to licensed exempt
			 entities may be included on the Licensed Distributor Refund form:
1. Distributor lockbox sales at fixed pumps
			 not available to the general public, or
2. Sales from a licensed distributor owned
			 retail station on credit, not with a credit card, and billed directly to the
			 licensed exempt entity by the licensed distributor.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.27 - Licensed Exporter Refunds

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Any entity, other than a licensed supplier, who exports motor fuel to another
			 state, must obtain an Alabama Exporter's License. The licensed exporter is
			 required to file a monthly exporter return showing the amount of motor fuel
			 exported from Alabama. The exporter return will serve as a petition for refund
			 for Alabama tax paid motor fuel that is exported to another state. The refund
			 amount will be netted against any liability that may be shown on the exporter
			 return as due to the state.
(2) The
			 refund will not be processed until the licensed exporter submits to the
			 department the documentation proving to the department's satisfaction that the
			 other state (s) taxes were paid. That proof can include a copy of the other
			 state(s) tax return, a certification from the other state(s) that the tax was
			 paid, or any other documentation deemed necessary by the department.
Authors:
Steve DuBose, Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-323,
				  40-17-329(b).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.28 - Diesel Fuel Defined For Wholesale Oil License Fee/Import License Fee

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 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 on each gallon of diesel fuel imported during the
				preceding fiscal year, unless the permissive supplier collects the import
				license fee from the person who purchases the diesel fuel for import into this
				state. Diesel fuel is defined in Code Section
				40-17-322.
				Transmix, as defined in Section
				40-17-322,
				is not taxable for the wholesale oil license fee/import license
				fee.
Author:
Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-17-18, 40-17-2, 40-17-14,
				  40-17-221(b),
				  40-17 152, and Act 2011-565.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.29 - Deposits In Lieu Of Surety Bonds

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Those licensees listed in §
								40-17-335,
			 where a surety bond is required may, in lieu of posting a surety bond, deposit
			 with the department certified funds equivalent to the amount of bond fixed by
			 the department.
(2) The deposit
			 must be sent directly to the Business and License Tax Division.
The December 14, 1987, amendment was not published. The
				  amendment only involved a division name
				  change.
Authors:
Steve DuBose, Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-323,
				  40-17-335.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.30 - Storage - Reference: Section40-17-2

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Paul Bozeman
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-17-18,
				  40-17-221(b).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.31 - Definition Of A Sale

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Sale, in addition to its ordinary meaning and usage, includes any barter,
			 exchange, gift, or other disposition. In every case where motor fuel or
			 lubricating oil is sold, bartered, exchanged, given away, or otherwise disposed
			 of, the motor fuel is determined to have been sold.
Authors:
Steve DuBose, Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-220,
				  40-17-221,
				  40-17-323.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.32 - Distribution Or Distributing - Reference: Section40-17-2

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Paul Bozeman
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-17-18,
				  40-17-221(b).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.33 - Stock Transfers - Reference: Section40-17-2

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Paul Bozeman
Statutory Authority:
Code of Ala.
				  1975
, §
										40-17-18.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.34 - Use By A Licensed Distributor - Reference: Sections 40-17-2, 40-17-3

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Paul Bozeman
Statutory Authority:
Code of Ala.
				  1975
, §
										40-17-18.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.35 - Fuel Supply Tank - Reference: Section40-17-11

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Paul Bozeman
Statutory Authority:
Code of Ala.
				  1975
, §
										40-17-18.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.36 - Licensed Distributor's Liability For The Excise Tax - Reference: Section40-17-11

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Paul Bozeman
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-17-18,
				  40-17-221(b).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.37 - Having Good Reason To Know The Use Of Motor Fuel - Reference: Section40-17-11

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Paul Bozeman
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-17-18,
				  40-17-221(b).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.38 - User Defined As A Distributor - Reference: Section40-17-11

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Paul Bozeman
Statutory Authority:
Code of Ala.
				  1975
, §
										40-17-18.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.39 - Vehicle Fuel Supply Tank Deliveries Ex-Tax Other Than Retail Outlet - Reference: Sections40-17-2, 40-17-12, 40-12-190

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Paul Bozeman
Statutory Authority:
Code of Ala.
				  1975
, §
										40-17-18.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.40 - Dual User - Reference: Section40-17-2

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Paul Bozeman
Statutory Authority:
Code of Ala.
				  1975
, §
										40-17-18.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.41 - Dual User's License - Reference: Section40-17-2

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Paul Bozeman
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-17-18,
				  40-17-221(b).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.42 - State And Local Government Dual Users - Reference: Section40-12-190(3)

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Paul Bozeman
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-17-18,
				  40-17-221(b).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.43 - Losses Prior To Distribution - Reference: Sections40-17-2, 40-17-3

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Paul Bozeman
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-17-18,
				  40-17-221(b).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.44 - Distribution Of Tax-Paid Motor Fuel - Reference: Section40-17-2

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Paul Bozeman
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-17-18,
				  40-17-221(b).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.45 - Overpayment Of Excise Tax - Reference: Section40-17-2

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Paul Bozeman
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-17-18,
				  40-17-221(b).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.46 - Motor Fuel Used In Refrigeration Units Attached To Trucks Or Trailers Or Other Non-Highway Vehicles - Reference: Section40-17-2

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.46.01 - Sales Records Of A Licensed Distributor For The Retail Sale Of Off-Road And On-Road Diesel Fuel Through The Same Meter. Reference Sections 40-17-5, 40-17-18 And 40-17-21

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Paul Bozeman.
Statutory Authority:
Code of Ala.
				  1975
, §
										40-17-18.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.46.02 - Sales Records Of A Licensed Distributor For The Retail Sale Of Off-Road Diesel Fuel. Reference Sections 40-17-5, 40-17-11 And 40-17-18

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Paul Bozeman.
Statutory Authority:
Code of Ala.
				  1975
, §
										40-17-18.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.47 - Motor Fuel Used For "Off-Road Equipment" Or "Other Off-Road Use" Reference: Section 40-17-2 (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Statutory Authority:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.47.01 - Dyed Diesel Fuel Sold For Exclusive Off-Road Use

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The department will permit the tax-free
			 sale of dyed diesel fuel exclusively for off-road use under the following
			 conditions:
(a) Dispensing equipment must be
			 marked: "DYED DIESEL FUEL - NONTAXABLE USE ONLY - PENALTY FOR TAXABLE
			 USE."
(b) Any distributor selling
			 dyed diesel fuel exclusively for off-road use to a retail outlet must issue an
			 invoice for each sale. Invoices issued for each sale must contain the invoice
			 number, date of sale, number of gallons, and the correct name and address of
			 each purchaser. The following statement must appear on the front of each
			 invoice: "Dyed Diesel Fuel, Non-Taxable Use Only-Penalty for Taxable
			 Use".
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.48 - Termination Of License (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Steve DuBose
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-17-18,
				  40-12-197,
				  and Act 2011-565.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.49 - Revocation Of License (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Steve DuBose
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-18, 40-12-192, 40-17-15,
				  and Act 2011-565.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.50 - Inventories - Reference: Sections40-17-2, 40-12-197

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Paul Bozeman
Statutory Authority:
Code of Ala.
				  1975
, §
										40-17-18.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.51 - Denial Of License (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Steve DuBose
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-17-18,
				  40-17-221(b),
				  40-12-192,
				  40-12-196,
				  and Act 2011-565.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.52 - Returns And Payments, Monthly Report Of Distributors (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Steve DuBose
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-18,
				  40-17-221(b),
				  40-17-5, 40-17-6, and Act 2011-565.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.53 - Electronic Filing Of Lubricating Oils Tax Returns. (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Authors:
Steve DuBose
Statutory Authority:
Code of
				  Ala.1975
40-2A-7(a)(5),
				  40-17-182,
				  40-17-323.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.54 - Electronic Filing Of Returns And Reports. (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Steve DuBose
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-323, and
				  40-17-340,
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.56 - Sales Records Of A Licensed Distributor

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Every licensed distributor must keep a
			 sales record showing each sale of motor fuel, the person to whom each sale was
			 made and the address, the commodity sold, date and invoice number, gallonage,
			 and value of each sale. The sales record must show the gallonage subject to
			 excise tax and sold tax-free.
(2)
			 The distributor must prepare a serially numbered invoice for each sale of fuel
			 whether the fuel is sold for highway use motor vehicles or for off-road use. A
			 single invoice covering multiple deliveries of fuel made during a period of
			 time not to exceed a calendar month will constitute an invoice for each sale.
			 If the multiple invoice includes taxed and tax-free sales, the taxed sales must
			 be so designated. The invoice must be delivered to the purchaser and a copy
			 retained by the distributor.
(3) A
			 sales invoice must contain the following information:
(a) The name and address of the
			 distributor.
(b) The date of
			 sale.
(c) The name and address of
			 the purchaser.
(d) Whether the sale
			 is a credit or cash sale.
(e) The
			 number of gallons of motor fuel sold, the price per gallon and the total amount
			 of the sale.
(f) The amount of
			 excise tax or other taxes such as sales tax charged. The amount of excise tax
			 charged need not be shown if the price per gallon includes the tax and the
			 invoice so states. The excise tax on motor fuel is to be paid only once by the
			 distributor or supplier and excise tax paid motor fuel is not subject to any
			 other excise tax levied by the state such as sales tax.
(g) The location/destination where the fuel
			 is delivered if other than purchaser's business address.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.57 - Net Gallons Basis

Current through Register Vol. 42, No. 9, June 28, 2024
(1) All
			 fuel tax returns and reports required under Article 12 of Chapter 17 of Title
			 40 must be reported on a net gallon basis.
Authors:
Steve DuBose, Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5) and
				  40-17-323.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.58 - Motor Fuel Floor-Stocks Tax Return

Current through Register Vol. 42, No. 9, June 28, 2024
(1) All wholesale distributors holding motor
			 fuel in inventory outside the bulk transfer/terminal system on the effective
			 date of each excise tax increase are liable for the tax if the additional
			 excise tax has not been paid as of the effective date of each tax
			 increase.
(2) The wholesale
			 distributor must file a motor fuel floor-stocks tax return as prescribed by the
			 department and remit the additional excise tax due on or before the last day of
			 the third month following the date of each tax increase showing the number of
			 gallons of untaxed motor fuel (example - if the effective date of the tax
			 increase is September 1, 2019, then the floor-stocks tax return is due no later
			 than December 31, 2019).
Authors:
Steve DuBose, Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5) and
				  40-17-323,
				  40-17-331.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.59 - Motor Fuel Back Up Tax Report

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The Motor Fuel Back Up Tax Report is to
			 be submitted for non-taxed motor fuel sold or consumed for taxable purposes,
			 taxable motor fuel used for taxable purposes on which an exemption or refund
			 was allowed, or aviation gasoline or jet fuel taxed at the aviation rate or jet
			 fuel rate used for purposes other than fuel in an aircraft. Documentation
			 required by the department to explain why the tax is due must be submitted with
			 the report.
(2) The tax liability
			 as listed on the Motor Fuel Back Up Tax Report is in addition to any other
			 penalty that may be imposed.
(3)
			 The report should only be filed when there is reportable activity.
Authors:
Steve DuBose, Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-323 and
				  40-17-328.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.60 - Credit Card Issuer Petition For Refund For Gasoline And Undyed Diesel Fuel Purchases By Licensed Exempt Entities

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
								§
								40-17-332(j),
Code of Ala. 1975
, provides that the exempt entities
			 listed in §
								40-17-329(e),
Code of Ala. 1975
, must be issued an exemption license
			 in order to purchase state excise tax exempt motor fuel. When purchases of
			 gasoline and/or undyed diesel fuel are made by these licensed exempt entities
			 at a fixed retail pump available to the general public using a credit card and
			 the credit card issuer bills the licensed exempt entity for the fuel less the
			 state excise tax, then the credit card issuer may file for a refund of the
			 state excise taxes.
(2) A credit
			 card issuer is any financial institution or other organization that issues a
			 credit card. Therefore, a licensed distributor that issues a credit card for
			 use by an exempt entity is considered a credit card issuer and is not eligible
			 for the two cents ($.02) per gallon administrative allowance provided in §
								40-17-330(b).
(3) Each petition for refund must be filed
			 quarterly, on a form prescribed by the department, and cannot include purchases
			 for any other period.
(4) The
			 petition for refund must include a listing/report of purchases made by the
			 licensed exempt entity. The listing/report includes the date of credit card
			 purchases made by the licensed exempt entity, licensed exempt entity name, fuel
			 tax exemption number, name of vendor and location, invoice number, product
			 type, and the number of gasoline and/or undyed diesel fuel gallons billed by
			 the credit card issuer without the tax.
(5) The statute of limitations for filing a
			 refund is two (2) years from the date that the fuel was purchased by the
			 licensed exempt entity using the issuer's credit card.
Authors:
Steve DuBose, Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-323 and
				  40-17-329(f).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.61 - Penalty For Sale Or Use Of Motor Fuel Without Payment Of Motor Fuel Tax - Dyed Motor Fuel (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Steve DuBose
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-22, and Act 2011-565.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.62 - Stated And Uniform Policy Pertaining To The Exemption Of Certain Taxpayers From State Motor Fuel Taxes (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Steve DuBose
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-18, and Act 2011-565.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-8-1 - MOTOR FUEL REGULATIONS › Section 810-8-1-.63 - Supplier Twenty Day Notification

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Suppliers or permissive suppliers may
			 deduct from the next monthly return those tax payments that were not remitted
			 from the previous month to the supplier or permissive supplier by any licensed
			 distributor or licensed importer who removed motor fuel on which the tax is due
			 from the supplier's or permissive supplier's terminal if the state is notified
			 within 20 business days after the return is due.
(2) This information must be submitted on
			 forms prescribed by the department and the supplier or permissive supplier
			 cannot take the deduction until the department issues an authorized letter of
			 credit which indicates that the department received the 20 day notification
			 within the 20 business days and has approved the credit.
Authors:
Steve DuBose, Bonita Calhoun
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-17-323,
				  40-17-343(a).