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Section 40-17-320 - Short Title. - This article shall be known and may be cited as...
Section 40-17-321 - Legislative Intent. - The intent of this article is to establish an efficient,...
Section 40-17-322 - Definitions. - As used in this article and unless the context requires...
Section 40-17-323 - Promulgation of Rules; Reporting Forms or Format. - The commissioner may promulgate rules necessary to effectuate the reporting,...
Section 40-17-324 - Exchange of Information With Other States. - The department, upon request from the officials to whom are...
Section 40-17-325 - Levy of Excise Tax; Rates. - (a) Subject to the exemptions provided for in this article,...
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...
Section 40-17-327 - Taxable Unaccounted for Motor Fuel Losses at a Terminal. - (a) There is hereby annually levied a tax at the...
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...
Section 40-17-329 - Exemptions. - (a) Unless otherwise provided for in this subsection, sales of...
Section 40-17-330 - Refund Petitions and Claims. - (a) Any person entitled to a refund pursuant to Section...
Section 40-17-331 - Floor-Stocks Tax on Motor Fuel. - (a) There is hereby imposed a floor-stocks tax on motor...
Section 40-17-332 - Licenses Required. - (a) Each person engaged in business in this state as...
Section 40-17-333 - Application for License. - Each application for a license under this article must be...
Section 40-17-334 - Licensed Permissive Suppliers. - (a) A person may elect to obtain a permissive supplier...
Section 40-17-335 - Surety Bond. - (a) Upon approval of the application by the department, the...
Section 40-17-336 - Refusal to Issue License; Appeal. - (a) The department may refuse to issue a license under...
Section 40-17-337 - Issuance of License; Nontransferability. - Upon approval of the bond required, the department shall issue...
Section 40-17-338 - Discontinuance of Business by a Licensee. - (a) A licensee who discontinues in its entirety the business...
Section 40-17-339 - Cancellation of License. - (a) In accordance with the provisions of Chapter 2A of...
Section 40-17-340 - Filing of Monthly Return and Payment Due. - (a) Each supplier, importer, blender, permissive supplier, and exporter shall...
Section 40-17-341 - Remitting of Taxes Due to Supplier or Permissive Supplier. - (a) Each distributor or importer shall remit to the supplier...
Section 40-17-342 - Requirements for Returns. - Every return required to be filed under this article shall...
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...
Section 40-17-344 - Payments Held in Trust for the State; Notification of Nonpayment. - (a) All tax payments due to this state that are...
Section 40-17-345 - Import Verification Number; Licensing. - (a) Any importer bringing motor fuel into this state in...
Section 40-17-346 - Monthly Exporter Returns. - (a) A person who is licensed as an exporter shall...
Section 40-17-347 - Monthly Informational Report of Terminal Operators; Annual Report. - (a) A terminal operator shall file with the department a...
Section 40-17-348 - Monthly Informational Report of Motor Fuel Transporter. - (a) A person licensed as a motor fuel transporter in...
Section 40-17-349 - Violations. - (a) Persons violating any provision of this article may be...
Section 40-17-350 - Transportation of Motor Fuel; Inspections. - (a) Each person operating a refinery or terminal in Alabama...
Section 40-17-351 - Civil Penalties. - (a) Any person who engages in any business activity for...
Section 40-17-352 - Criminal Penalties. - (a) Any person who willfully does any of the following...
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...
Section 40-17-354 - Recordkeeping. - Each person required to be licensed under Section 40-17-332 and...
Section 40-17-355 - Refusal to Permit Inspection. - (a) A person who refuses to permit an inspection or...
Section 40-17-356 - Dyed Diesel Fuel. - A notice stating: "DYED DIESEL FUEL, NON-HIGHWAY USE ONLY, PENALTY...
Section 40-17-357 - Preemption of Local Laws. - Beginning October 1, 2012, no city or town may levy...
Section 40-17-358 - Taxes to Be Borne by Consumer and Paid Once. - All municipalities and all counties currently levying an excise or...
Section 40-17-359 - Distribution and Use of Proceeds. - (a) For the purpose of this section, the following terms...
Section 40-17-360 - Disposition of Aviation Fuel Proceeds. - The revenue, less the cost of collection, obtained from the...
Section 40-17-361 - Disposition of Diesel Proceeds. - (a) The proceeds of the thirteen cents ($.13) diesel excise...
Section 40-17-362 - Use of Tax Proceeds for Highway Purposes. - (a) For the purposes of this section, the following words...
Section 40-17-363 - Funding. - There is appropriated to the Department of Revenue, as a...