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 licensed public seller or the licensed fleet producer as trustee in trust for this state, and the licensed public seller or licensed fleet producer has a fiduciary duty to remit to the department the amount of tax received. A licensed public seller or licensed fleet producer is liable for the taxes paid to it or accrued at the time of the sale.
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.