(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 the following:
(1) Had a compressed natural gas or liquefied natural gas license or registration issued by this state or another state cancelled for cause.
(2) Been convicted of any offense involving fraud or misrepresentation.
(3) Been convicted of any other offense that indicates that the applicant may not comply with this article if issued a license.
(b) The department may also refuse to issue a license if the applicant is in arrears to the state for any taxes or for other good cause shown.
(c) Any refusal by the department under this section to issue a license may be appealed to the Alabama Tax Tribunal under Chapter 2A.
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.