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 NATURAL GAS or CNG. Natural gas compressed to a pressure at or above 200-248 bar (i.e., 2900-3600 pounds per square inch) and stored in high-pressure containers and used as a fuel for natural gas-powered vehicles.
(3) DEPARTMENT. The Department of Revenue.
(4) DIESEL GALLON EQUIVALENT or DGE or DIESEL-EQUIVALENT GALLON or DEG. The amount of alternative fuel it takes to equal the energy content of one liquid gallon of diesel fuel. The term is a measure for consumers to compare the energy content of competing fuels against diesel fuel and is 6.059 pounds of liquefied natural gas for one gallon of diesel fuel unless the National Conference for Weights and Measures establishes standards for converting liquefied natural gas to a gallon of diesel fuel at which time such standard conversion shall be used.
(5) FLEET PRODUCER OF CNG/LNG. Any person, entity, or business producing CNG or LNG for use in one or more vehicles designed to be operated on the public roads and highways that are owned and operated as a unit for commercial purposes.
(6) GASOLINE GALLON EQUIVALENT or GGE or GASOLINE-EQUIVALENT GALLON or GEG. The amount of alternative fuel it takes to equal the energy content of one liquid gallon of gasoline. The term is a measure for consumers to compare the energy content of competing fuels against gasoline and is 5.66 pounds of compressed natural gas or 126.67 cubic feet for one gallon of gasoline unless the National Conference for Weights and Measures establishes standards for converting compressed natural gas to a gallon of gasoline at which time such standard conversion shall be used.
(7) LIQUEFIED NATURAL GAS or LNG. Natural gas that has been liquefied by reducing its temperature to -260 degrees Fahrenheit at atmospheric pressure.
(8) NATURAL GAS. A gaseous mixture of hydrocarbon compounds, the primary one being methane.
(9) PERSONAL PRODUCER OF CNG. Any individual producing and using CNG as a fuel in a personal vehicle used for noncommercial purposes.
(10) PUBLIC SELLER OF CNG/LNG. Any person operating a service station or other retail outlet engaged in the selling of CNG or LNG to the ultimate consumer for use in a vehicle designed to be operated on public roads and highways.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Section 40-17-168 - Legislative Findings.
Section 40-17-168.1 - Definitions.
Section 40-17-168.2 - Levy and Collection of Tax; Application and Fee.
Section 40-17-168.3 - Application Form.
Section 40-17-168.4 - License Requirement.
Section 40-17-168.5 - Surety Bond.
Section 40-17-168.6 - Refusal to Issue License; Appeal.
Section 40-17-168.7 - Issuance of License.
Section 40-17-168.8 - Discontinuance of Licensed Business; Payment of Taxes.
Section 40-17-168.9 - Cancellation of License.
Section 40-17-168.10 - Deduction for Sale or Disbursement to Exempt Entities.
Section 40-17-168.11 - Tax Payments and Returns.
Section 40-17-168.12 - Reporting of Information; Single Return for Multiple Locations.
Section 40-17-168.13 - Receipt and Remission of Taxes; Liability.
Section 40-17-168.14 - Recordkeeping.
Section 40-17-168.15 - Disposition of Funds.
Section 40-17-168.16 - Civil Penalties.
Section 40-17-168.17 - Criminal Penalties.