(a) A person who is licensed as an exporter shall file monthly returns with the department on forms prescribed and furnished by the department concerning the amount of taxable motor fuel exported from this state.
(b) The report must contain all of the following information with respect to motor fuel other than diesel fuel dyed in accordance with the Internal Revenue Code:
(1) All shipments of taxable motor fuel removed from a terminal in this state as to which the tax imposed by this article previously was paid or accrued for direct delivery outside of this state by the exporter.
(2) All shipments of taxable motor fuel acquired free of this state's motor fuel tax at a terminal in this state for direct delivery outside of Alabama but as to which the destination state's motor fuel tax was paid or accrued to the supplier at the time of removal from the terminal.
(3) The gallons delivered to taxing jurisdictions outside this state out of bulk plant storage and whether by transport truck or tank wagon.
(4) The name and federal employer identification number of the person receiving the exported taxable motor fuel from the exporter.
(5) The date of the shipments.
(6) The carrier name and federal employee identification number.
(c) The department in addition may require the reporting of other information it considers reasonably necessary to the enforcement of this article.
(d) The return shall serve as a claim for a refund for tax paid to this state on exported motor fuel.
Last modified: May 3, 2021