Opinion ID: 1909529
Heading Depth: 2
Heading Rank: 4

Heading: Certificates of Consumption of Supplies and Fuel for Vessel Engaged in Interstate Commerce

Text: Section 40-23-4(a)(10), Ala.Code 1975, provides that proof that the fuel and supplies were purchased for use or consumption aboard vessels engaged in interstate commerce may be had by the captain's securing a signed certificate stating that the fuel and supplies were being purchased for use or consumption aboard vessels engaged in interstate commerce. The State points out that the captains of Bean's dredges failed to acquire such certificates at the time of the purchases. However, the State fails to offer any argument that a certificate is required for exemption under § 40-23-4(a)(10), Ala.Code 1975. While this argument was raised, neither party asserted that a certificate to the effect that the fuel and supplies were being purchased for use on a vessel engaged in interstate commerce was required for the exemption to apply. Therefore, we need not address this issue.