Code of Alabama
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
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...

Section 40-17-168.1 - Definitions. - For the purposes of this article, the following terms shall...

Section 40-17-168.2 - Levy and Collection of Tax; Application and Fee. - (a) There is hereby levied a reduced rate excise tax...

Section 40-17-168.3 - Application Form. - Each application for a license under this article must be...

Section 40-17-168.4 - License Requirement. - Each person engaged in business in this state as a...

Section 40-17-168.5 - Surety Bond. - (a) Upon approval of the application by the department, the...

Section 40-17-168.6 - Refusal to Issue License; Appeal. - (a) The department may refuse to issue a license under...

Section 40-17-168.7 - Issuance of License. - Upon approval of the required bond, the department shall issue...

Section 40-17-168.8 - Discontinuance of Licensed Business; Payment of Taxes. - (a) A licensee who discontinues in its entirety the business...

Section 40-17-168.9 - Cancellation of License. - (a) In accordance with Chapter 2A, the department may cancel...

Section 40-17-168.10 - Deduction for Sale or Disbursement to Exempt Entities. - (a) A licensed public seller of compressed natural gas or...

Section 40-17-168.11 - Tax Payments and Returns. - (a) Each licensed public seller or licensed fleet producer shall...

Section 40-17-168.12 - Reporting of Information; Single Return for Multiple Locations. - (a) Each return required to be filed under this article...

Section 40-17-168.13 - Receipt and Remission of Taxes; Liability. - All tax payments due to this state that are received...

Section 40-17-168.14 - Recordkeeping. - Each person required to be licensed under this article shall...

Section 40-17-168.15 - Disposition of Funds. - All excise taxes and fees collected under this article, less...

Section 40-17-168.16 - Civil Penalties. - (a) Each person who engages in any business activity for...

Section 40-17-168.17 - Criminal Penalties. - (a) Any person who willfully does any of the following...

Section 40-17-168.18 - Appropriations. - There is appropriated from the Road and Bridge Fund to...

Section 40-17-168.19 - Rulemaking Authority. - The commissioner may adopt rules necessary to effectuate the reporting,...