Code of Alabama - Title 40: Revenue and Taxation - Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils

• Article 1 Motor Fuel Tax.
• Section 40-17-1 Definitions
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-2 Levied; credit or refund
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-5 Tax to be paid and statement rendered monthly
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-6 Monthly statement to be sworn to
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-7 Adequate records to be maintained
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-8 Forms for statements and reports; cost of enforcement
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-9 Failure to make reports or keep records
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-13 Disposition of proceeds of tax
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-14 Application for license for purchase, sale, withdrawal, etc.; bond
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-18 Rules and regulations
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-19 Effect on provisions of Article 2 of this chapter
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-20 Restraint of violators of article
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-22 Unlawful to sell for use or to use motor fuel upon which tax not paid; penalties
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Article 2 Gasoline Tax.
• Division 1 General Provisions.
• Section 40-17-30 Definitions
  Repealed by Act 2011-565, §45, p. 1084, effective October 1, 2012.
• Section 40-17-31 Levy and amount of tax; collection and distribution of proceeds
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-32 By whom excise tax collected and paid over
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-33 Report of sales and withdrawals
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-34 Monthly statements to be sworn to
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-35 Record of sales, withdrawals and distributions
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-36 Report of address by distributor, refiner, storer, etc
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-37 Penalty for failure to make reports or keep records
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-38 Discount allowed to distributors, etc., licensed under Section 40-12-194
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-39 Duty of Department of Revenue to enforce provisions
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-40 Effect of acceptance of money on recovery of balance
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-43 Department of Revenue to prescribe form of statements and reports
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-45 Use of motor fuel upon which tax has not been paid
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-49 Restraint of violators
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-50 Cities and towns prohibited from levying new or additional tax on aviation fuel
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-51 Municipalities and counties may provide that local tax be borne by consumer and paid to municipality or county but once
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-52 Adjustment of taxes collected on sales across state line
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Division 2 Distribution and Use of Proceeds.
• Section 40-17-70 Definitions
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-71 Legislative intent
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-72 Distribution of 45 percent of net tax proceeds
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-73 Disposition of 55 percent of net tax proceeds
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-74 Disposition of sums allocated and apportioned to counties
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-74.1 Distribution of supplemental net tax
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-75 Use of county portion to pay salaries of members of county governing bodies
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-76 Payment of compensation of clerks of county governing bodies
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-77 Effective date of census
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-78 Use of net tax proceeds for highway purposes - Generally
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-79 Use of net tax proceeds for highway purposes - Construction and maintenance of streets in municipalities
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-80 Use of net tax proceeds for highway purposes - Construction and maintenance of highways and traffic control areas on school property
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-81 State Treasurer to make allocations and distributions
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-82 Preservation of prior pledges
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Division 3 Refund on Gasoline Used for Agricultural Purposes.
• Section 40-17-100 "Gasoline used on the farm for agricultural purposes" defined
  This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008.
• Section 40-17-101 Purpose of division
  This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008.
• Section 40-17-102 Eligibility for refund; amount
  This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008.
• Section 40-17-103 Filing and form of claim for refund
  This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008.
• Section 40-17-104 Time for filing claim
  This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008.
• Section 40-17-105 Payment of refund; appropriation
  This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008.
• Section 40-17-106 Powers of Commissioner of Revenue
  This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008.
• Section 40-17-107 Tractors owned by applicant to be assessed for ad valorem tax
  This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008.
• Section 40-17-108 False or fraudulent claims
  This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008.
• Division 4 Refund on Gasoline Used for Static Testing of Engines.
• Section 40-17-120 "Gasoline" defined
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-121 Purpose of division
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-122 Eligibility for refund; amount
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-124 False or fraudulent claims
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-125 Department of Revenue authorized to adopt, promulgate, and enforce reasonable rules and regulations
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Division 5 Reduction of Rate of Taxation on Gasohol.
• Article 3 Motor Carrier Fuel Tax.
• Section 40-17-140 Definitions
  For the purpose of this article, the following terms shall have the meanings respectively ascribed by this section: (1) MOTOR VEHICLE. Any passenger vehicle that...
• Section 40-17-141 Levy; amount of tax
  Every motor carrier shall pay an excise tax upon motor fuels used in its operations within this state at the same rate per gallon as...
• Section 40-17-142 Credit of payment of gasoline and motor fuel taxes
  (a) Every motor carrier subject to the tax hereby imposed shall be entitled to a credit on such tax equivalent to the rate per gallon...
• Section 40-17-144 Penalty for false statements
  Any person who willfully and knowingly makes a false statement orally or in writing or in the form of a receipt for the sale of...
• Section 40-17-145 Payment of tax
  The tax hereby imposed shall be paid by each motor carrier quarterly to the commissioner on or before the last day of April, July, October,...
• Section 40-17-146 Disposition of proceeds of tax; appropriations
  The proceeds of the tax hereby imposed shall be disbursed as follows: That portion thereof that is attributable to the use of motor fuel subject...
• Section 40-17-147 How amount of motor fuel used in state ascertained
  The amount of motor fuel used in the operations of any motor carrier within this state shall be such proportion of the total amount of...
• Section 40-17-148 Reports of motor carrier
  Every motor carrier subject to the tax imposed by this article shall, on or before the last day of April, July, October, and January of...
• Section 40-17-150 Annual identification markers
  (a) The commissioner shall provide by regulation for the issuance of an annual identification marker for every Alabama IFTA-based carriers' qualified vehicles and the qualified...
• Section 40-17-152 Authority of commissioner to adopt rules and regulations
  The commissioner is hereby authorized to adopt, promulgate, and enforce reasonable rules and regulations as herein before provided for and such other reasonable rules and...
• Section 40-17-153 Exemptions from article
  Nothing in this article shall apply to any motor vehicle owned and operated by any department, board, bureau, commission, or taxing area or other agency...
• Section 40-17-154 Article cumulative
  The taxes imposed on motor carriers by this article are in addition to any taxes of whatever character imposed on such motor carriers by any...
• Section 40-17-155 Penalties
  Failure to comply with any provisions of this article, including failure to pay the tax, to file the required reports, to keep the required books...
• Article 3A Liquefied Petroleum Gas Fuel Tax.
• Section 40-17-160 Flat fee on vehicles using liquefied petroleum gas or natural gas as fuel; applicability of additional excise tax
  (a) In lieu of an excise tax on liquefied petroleum gas used to propel motor vehicles over the highways of this state, there is hereby...
• Section 40-17-161 Annual decal from Liquefied Petroleum Gas Board; reduced fee for certain vehicles; application period; penalties
  (a) Every person owning and/or operating such vehicles shall make application for and obtain an annual decal from the Liquefied Petroleum Gas Board which shall...
• Section 40-17-162 Remittance of flat fee and cost of decal; disposition of proceeds
  Every person required to make application for and receive a decal under this chapter shall at the time of making said application remit to the...
• Section 40-17-163 Rules and regulations
  The Liquefied Petroleum Gas Board is authorized to promulgate any rules and regulations necessary to carry out the provisions of this chapter.
• Section 40-17-164 Penalty for failure to timely obtain decal; disposition of penalty
  Any person who fails to obtain a current decal within 30 days of the date the decal is required as provided in this chapter, shall...
• Section 40-17-165 Tax on out-of-state vehicles; remittance; purchase of decals for out-of-state vehicles
  If an out-of-state vehicle comes to a propane dealer or supplier in the State of Alabama to purchase fuel, the dealer must collect in lieu...
• Section 40-17-166 Exemption of certain vehicles from excise tax
  Any vehicles of the classes described in Section 40-17-160 owned by the state, county, or any incorporated municipality or agency, or instrumentality thereof, or any...
• Section 40-17-167 Decal requirement suspended
  (a) The Legislature of Alabama makes the following findings and statements: (1) The reduction of the dependence on foreign oil is necessary to reserve and...
• Article 3B Compressed Natural Gas and Liquified Natural Gas Standardized Collection and Enforcement System
• Section 40-17-168 Legislative findings
  The Legislature declares that the intent of this article is to establish an efficient, standardized motor fuel tax collection and enforcement system for the collection...
• Section 40-17-168.1 Definitions
  For the purposes of this article, the following terms shall have the following meanings: (1) COMMISSIONER. The Commissioner of the Department of Revenue. (2) COMPRESSED...
• Section 40-17-168.2 Levy and collection of tax; application and fee
  (a) There is hereby levied a reduced rate excise tax on compressed natural gas (CNG) and liquefied natural gas (LNG) in an amount of $.08...
• Section 40-17-168.3 Application form
  Each application for a license under this article must be made upon a form prescribed by the commissioner and furnished by the department.
• Section 40-17-168.4 License requirement
  Each person engaged in business in this state as a public seller of CNG/LNG or a fleet producer of CNG/LNG shall first obtain a public...
• Section 40-17-168.5 Surety bond
  (a) Upon approval of the application by the department, the applicant must file with the department a surety bond. The bond amount for an applicant...
• Section 40-17-168.6 Refusal to issue license; appeal
  (a) The department may refuse to issue a license under this article if the applicant or a principal of the applicant has done any of...
• Section 40-17-168.7 Issuance of license
  Upon approval of the required bond, the department shall issue the license to the applicant. The license is not transferable and remains in effect until...
• Section 40-17-168.8 Discontinuance of licensed business; payment of taxes
  (a) A licensee who discontinues in its entirety the business for which a license was authorized by this article shall notify the department in writing...
• Section 40-17-168.9 Cancellation of license
  (a) In accordance with Chapter 2A, the department may cancel any license required under this article, upon written notice sent to the licensee's last known...
• Section 40-17-168.10 Deduction for sale or disbursement to exempt entities
  (a) A licensed public seller of compressed natural gas or liquefied natural gas or the licensed fleet producer of compressed natural gas or liquefied natural...
• Section 40-17-168.11 Tax payments and returns
  (a) Each licensed public seller or licensed fleet producer shall file the monthly return required herein, in a format prescribed by the commissioner, on or...
• Section 40-17-168.12 Reporting of information; single return for multiple locations
  (a) Each return required to be filed under this article shall be on forms and by means prescribed by the commissioner and furnished by the...
• Section 40-17-168.13 Receipt and remission of taxes; liability
  All tax payments due to this state that are received by a licensed public seller or a licensed fleet producer shall be held by the...
• Section 40-17-168.14 Recordkeeping
  Each person required to be licensed under this article shall keep and maintain records of all purchases of natural gas, all sales or disbursement records,...
• Section 40-17-168.15 Disposition of funds
  All excise taxes and fees collected under this article, less refunds and administrative fees for costs of collection, shall be paid into the State Treasury...
• Section 40-17-168.16 Civil penalties
  (a) Each person who engages in any business activity for which a license is required by this article without having first obtained and subsequently retained...
• Section 40-17-168.17 Criminal penalties
  (a) Any person who willfully does any of the following is guilty of a Class A misdemeanor, but shall be fined not less than five...
• Section 40-17-168.18 Appropriations
  There is appropriated from the Road and Bridge Fund to the Department of Revenue, for the fiscal year ending September 30, 2018, the department’s actual...
• Section 40-17-168.19 Rulemaking authority
  The commissioner may adopt rules necessary to effectuate the reporting, collection, administration, and enforcement of the taxes imposed under this article. The commissioner shall prescribe...
• Article 4 Oils, Greases or Substitutes.
• Section 40-17-170 Definitions
  For the purpose of this article, the following terms shall have the meanings respectively ascribed by this section: (1) LUBRICATING OIL. Any devices or substitutes...
• Section 40-17-171 Levy; amount; certificates of exemption
  Every distributor, manufacturer, retail dealer, or storer of lubricating oil, as herein defined, shall pay an excise tax of $.02 per gallon upon the selling,...
• Section 40-17-172 Disposition of tax
  Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the...
• Section 40-17-173 Tax to apply whether withdrawal for use or sale
  The excise tax imposed by this article shall apply to persons, firms, corporations, dealers, or distributors storing lubricating oil and distributing the same or allowing...
• Section 40-17-174 Wholesale oil license fee; import license fee; exemption
  (a) Each person, firm, corporation, or agency selling diesel fuel, other than transmix, across the rack at a terminal within this state shall pay to...
• Section 40-17-175 Swearing to statement
  The statement herein required to be made by the distributor, manufacturer, storer, or retail dealer shall be sworn to before some officer authorized to administer...
• Section 40-17-176 Records of sales
  All distributors, manufacturers, storers, or retail dealers shall keep within the State of Alabama at some certain place or office, such books, documents, or papers...
• Section 40-17-177 Report of address by distributor, storer, retail dealer, or manufacturer
  Every distributor, storer, retail dealer, or manufacturer engaged in the sale or withdrawal of any oils, greases, or their substitutes, as herein defined, shall make...
• Section 40-17-178 Penalty for failure to make reports or keep records
  If any distributor, manufacturer, storer, or retail dealer in any oils, greases, or their substitutes in this state covered by the provisions of this article...
• Section 40-17-179 Duty of Department of Revenue to enforce provisions
  It shall be the duty of the Department of Revenue to enforce the provisions of this article, and the Department of Revenue or its agent...
• Section 40-17-180 Effect of acceptance of money on recovery of balance
  The acceptance of any money paid for the excise tax provided for in this article shall in no way preclude the collection of the money...
• Section 40-17-182 Forms for reports
  The forms for all statements and reports required by the provisions of this article shall be prescribed and furnished by the Department of Revenue, and...
• Section 40-17-185 Restraint of violators
  Any distributor, manufacturer, storer, or retail dealer who shall violate any of the provisions of this article may be restrained and the proper prosecution instituted...
• Section 40-17-186 When statements to be rendered and tax paid
  On or before the twentieth day of each calendar month, every person liable hereunder shall render to the Department of Revenue a true and correct...
• Article 5 Records and Reports of Carriers and Warehouses.
• Section 40-17-200 When report to be made by carriers
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-201 When reports to be made by warehousemen and transfer companies
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-203 Penalty for failure to comply
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Article 6 Additional Excise Tax on Gasoline, Motor Fuel and Lubricating Oil.
• Section 40-17-220 Levy, collection, and remittance of tax; exemptions; credit or refund
  (a) There is hereby levied in addition to all other taxes of every kind now imposed by law an excise tax on lubricating oil of...
• Section 40-17-221 Administration of article and collection of tax
  The provisions of this article pertaining to lubricating oil and the tax herein levied on lubricating oil shall be administered and collected in accordance with...
• Section 40-17-222 Distribution of tax proceeds derived from motor fuel
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-223 Distribution of tax proceeds derived from gasoline and lubricating oil
  All revenues received or collected by the Department of Revenue upon the selling, use or consumption, distributing, storing, or withdrawing from storage in this state...
• Section 40-17-224 Use of net tax proceeds for highway purposes
  Repealed by Act 2013-402, §2, effective August 1, 2013.
• Section 40-17-225 Allocations of revenue collections
  The State Treasurer shall make all allocations of the revenue collections and shall make the distribution and payments thereof pursuant to such allocations provided for...
• Article 7 Exemption of Class 1 Municipalities from Oil, Gasoline and Diesel Fuel Taxes.
• Section 40-17-240 Exemption of Class 1 municipalities, boards of education, private and church schools, etc., from certain fuel taxes
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Article 8 Exemption of Class 2 Municipalities From Oil, Gasoline and Diesel Fuel Taxes.
• Section 40-17-250 Exemption of Class 2 municipalities from oil, gasoline and diesel fuel taxes
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Article 9 International Fuel Tax Agreement.
• Section 40-17-270 Definitions
  For the purpose of this article, the following words shall have the following meanings: (1) AGREEMENT. The International Fuel Tax Agreement. (2) BASE JURISDICTION. The...
• Section 40-17-271 Powers and authority of the Commissioner of the Department of Revenue
  (a) Notwithstanding any other provisions of this law, the Commissioner of the Department of Revenue is authorized to enter into reciprocal agreements on behalf of...
• Section 40-17-272 Provisions of agreement
  An agreement pursuant to this article may provide for determining the base state for users, user's records requirements, audit procedures, exchange of information, persons eligible...
• Section 40-17-273 Collection of taxes and fees; escrow
  The department may collect any motor fuel taxes and fees due the members of the agreement under the provisions therein, and may deposit taxes and...
• Section 40-17-274 Disbursement
  (a) The proceeds of the tax herein levied accruing to the State of Alabama, less the actual costs of collection, shall be paid by the...
• Section 40-17-275 Audit
  The agreement pursuant to this article may provide for each state to audit the records of persons based in the state to determine if the...
• Article 10 Discount for Distributors; Floor-stocks Tax.
• Section 40-17-290 Discount authorized
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-291 Floor-stocks tax on motor fuel
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Article 11 Refund on Gasoline Used for Agricultural Purposes.
• Section 40-17-300 Definitions
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-301 Purposes
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-302 Eligibility for refund; amount
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-303 Filing and form of claim for refund
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-304 Time for filing claim
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-305 Payment of refund; appropriation
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-306 Powers of Commissioner of Revenue
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-307 Assessment of tractors for ad valorem tax
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Section 40-17-308 False or fraudulent claims
  Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
• Article 12 Alabama Terminal Excise Tax Act.
• Section 40-17-320 Short title
  This article shall be known and may be cited as the Alabama Terminal Excise Tax Act.
• Section 40-17-321 Legislative intent
  The intent of this article is to establish an efficient, uniform, motor fuel tax collection and enforcement system, to increase conformity and compatibility with federal...
• Section 40-17-322 Definitions
  As used in this article and unless the context requires otherwise, the following terms have the meaning ascribed herein: (1) AIRCRAFT. Any airplane or helicopter....
• Section 40-17-323 Promulgation of rules; reporting forms or format
  The commissioner may promulgate rules necessary to effectuate the reporting, collection, administration, and enforcement of the taxes imposed under this article. The commissioner shall prescribe...
• Section 40-17-324 Exchange of information with other states
  The department, upon request from the officials to whom are entrusted the enforcement of the motor fuel laws of any other state, may forward to...
• Section 40-17-325 Levy of excise tax; rates
  (a) Subject to the exemptions provided for in this article, the tax is imposed on net gallons of motor fuel according to Section 40-17-326 at...
• Section 40-17-326 Taxable activities; terminal operators deemed suppliers; tax to be added to selling price of motor fuel
  (a) A tax is imposed on the removal within this state of motor fuel from the terminal using the terminal rack, other than by bulk...
• Section 40-17-327 Taxable unaccounted for motor fuel losses at a terminal
  (a) There is hereby annually levied a tax at the rates specified by Section 40-17-325 on taxable unaccounted for motor fuel losses at a terminal...
• Section 40-17-328 Fuels on which tax is levied; who is liable for tax
  (a) The tax levied pursuant to Section 40-17-325 is levied on all of the following: (1) Dyed diesel fuel that is used to operate a...
• Section 40-17-329 Exemptions
  (a) Unless otherwise provided for in this subsection, sales of motor fuel to the following are exempt from the tax levied by subsection (a) of...
• Section 40-17-330 Refund petitions and claims
  (a) Any person entitled to a refund pursuant to Section 40-17-329 within two years of the date that the motor fuel was purchased shall present...
• Section 40-17-331 Floor-stocks tax on motor fuel
  (a) There is hereby imposed a floor-stocks tax on motor fuel held in inventory outside of the bulk transfer/terminal system on the effective date of...
• Section 40-17-332 Licenses required
  (a) Each person engaged in business in this state as a supplier shall first obtain a supplier's license. The fee for a supplier's license is...
• Section 40-17-333 Application for license
  Each application for a license under this article must be made upon a form prescribed by the commissioner and furnished by the department.
• Section 40-17-334 Licensed permissive suppliers
  (a) A person may elect to obtain a permissive supplier license to collect the tax levied by Section 40-17-325 for motor fuel that is removed...
• Section 40-17-335 Surety bond
  (a) Upon approval of the application by the department, the applicant shall file with the department a surety bond as herein provided: (1) Except as...
• Section 40-17-336 Refusal to issue license; appeal
  (a) The department may refuse to issue a license under this article if the applicant or any principal of the applicant has done any of...
• Section 40-17-337 Issuance of license; nontransferability
  Upon approval of the bond required, the department shall issue to the applicant the appropriate license or licenses. The license is not transferable and remains...
• Section 40-17-338 Discontinuance of business by a licensee
  (a) A licensee who discontinues in its entirety the business for which a license was authorized by this article shall notify the department in writing...
• Section 40-17-339 Cancellation of license
  (a) In accordance with the provisions of Chapter 2A of this title, the department may cancel any license required under Section 40-17-332, upon written notice...
• Section 40-17-340 Filing of monthly return and payment due
  (a) Each supplier, importer, blender, permissive supplier, and exporter shall file the monthly return required herein, in a format prescribed by the commissioner, on or...
• Section 40-17-341 Remitting of taxes due to supplier or permissive supplier
  (a) Each distributor or importer shall remit to the supplier or permissive supplier, as applicable, the motor fuel tax levied by Section 40-17-325 due on...
• Section 40-17-342 Requirements for returns
  Every return required to be filed under this article shall be on forms and by means prescribed by the commissioner and furnished by the department...
• Section 40-17-343 Deductions from monthly return for payments not previously remitted; administrative discount
  (a) The supplier or permissive supplier may deduct from the next monthly return those tax payments that were not remitted for the previous month to...
• Section 40-17-344 Payments held in trust for the state; notification of nonpayment
  (a) All tax payments due to this state that are received by a supplier or permissive supplier shall be held by the supplier or permissive...
• Section 40-17-345 Import verification number; licensing
  (a) Any importer bringing motor fuel into this state in a transport truck, or by other means outside the terminal transfer system, who has not...
• Section 40-17-346 Monthly exporter returns
  (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...
• Section 40-17-347 Monthly informational report of terminal operators; annual report
  (a) A terminal operator shall file with the department a monthly informational report showing the amount of motor fuel received and removed from the terminal...
• Section 40-17-348 Monthly informational report of motor fuel transporter
  (a) A person licensed as a motor fuel transporter in this state shall file a monthly informational report with the department on forms prescribed and...
• Section 40-17-349 Violations
  (a) Persons violating any provision of this article may be restrained from distributing, using, or withdrawing from storage any taxable motor fuel, as herein defined,...
• Section 40-17-350 Transportation of motor fuel; inspections
  (a) Each person operating a refinery or terminal in Alabama shall prepare and provide to the driver of every highway vehicle receiving motor fuel at...
• Section 40-17-351 Civil penalties
  (a) Any person who engages in any business activity for which a license is required by this article without having first obtained and subsequently retained...
• Section 40-17-352 Criminal penalties
  (a) Any person who willfully does any of the following is guilty of a misdemeanor and upon conviction thereof shall be fined not less than...
• Section 40-17-353 Seizure of storage receptacles pending payment of taxes, interest, and penalties; sale of motor fuel; forfeiture of contraband
  (a) Upon the discovery of any motor fuel illegally imported into or illegally transported, delivered, stored, or sold in this state, the commissioner shall order...
• Section 40-17-354 Recordkeeping
  Each person required to be licensed under Section 40-17-332 and each bulk user and retailer shall keep and maintain all records pertaining to motor fuel...
• Section 40-17-355 Refusal to permit inspection
  (a) A person who refuses to permit an inspection or audit authorized by this article is subject to a civil penalty of five thousand dollars...
• Section 40-17-356 Dyed diesel fuel
  A notice stating: "DYED DIESEL FUEL, NON-HIGHWAY USE ONLY, PENALTY FOR HIGHWAY USE" or a similar phrase that clearly indicates that the diesel fuel is...
• Section 40-17-357 Preemption of local laws
  Beginning October 1, 2012, no city or town may levy or impose a new or additional excise or license tax on the sale, distribution, storage,...
• Section 40-17-358 Taxes to be borne by consumer and paid once
  All municipalities and all counties currently levying an excise or privilege license tax upon the sale, use, or consumption, distribution, storage, or withdrawal from storage...
• Section 40-17-359 Distribution and use of proceeds
  (a) For the purpose of this section, the following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION. Five hundred fifty thousand...
• Section 40-17-360 Disposition of aviation fuel proceeds
  The revenue, less the cost of collection, obtained from the tax levied in subdivision (3) of subsection (a) of Section 40-17-325 shall be paid into...
• Section 40-17-361 Disposition of diesel proceeds
  (a) The proceeds of the thirteen cents ($.13) diesel excise tax imposed by this article, when collected, shall be applied as follows: (1) For payment...
• Section 40-17-362 Use of tax proceeds for highway purposes
  (a) For the purposes of this section, the following words and phrases shall have the following meanings: (1) BRIDGE REPLACEMENT. Bridge replacement includes the replacement...
• Section 40-17-363 Funding
  There is appropriated to the Department of Revenue, as a first charge against the revenues collected under the provisions of this article for the fiscal...
• Article 12A The Rebuild Alabama Act.
• Section 40-17-370 Levy, administration, and collection of additional excise tax
  (a) Effective for tax periods beginning after August 31, 2019, an additional excise tax of six cents ($0.06) is imposed on each net gallon of...
• Section 40-17-371 Cost of collection; distribution of tax proceeds
  (a) The Alabama Department of Revenue shall retain one-quarter of one percent (0.25%) of the tax proceeds, less any refunds, from this additional excise tax...
• Article 13 Local Electronic Single Point of Filing Program.
• Section 40-17-380 Definitions
  For the purposes of this article, the following words have the following meanings: (1) DEPARTMENT. The Alabama Department of Revenue. (2) DIESEL FUEL. Any liquid...
• Section 40-17-381 Development of system for filing electronic tax return for certain motor fuel taes; monthly report
  (a) Notwithstanding any law or ordinance regarding standardization of local levies, no later than October 31, 2019, the Department of Revenue shall develop and make...
• Section 40-17-382 Authorization and use of system
  (a) All local taxing jurisdictions in the state shall authorize use of the system for any taxpayer required to file a return for a local...
• Section 40-17-383 Local Motor Fuel Tax Advisory Committee
  (a)(1) To ensure that local taxing jurisdictions have meaningful input into the development and operation of the system, a Local Motor Fuel Tax Advisory Committee...
• Section 40-17-384 Construction of article
  Nothing in this article shall be construed to authorize the Department of Revenue to impose fees on the local taxing jurisdictions or their designees for...

Last modified: May 3, 2021