Each application for a license under this article must be made upon a form prescribed by the commissioner and furnished by the department.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.
Article 12 - Alabama Terminal Excise Tax Act.
Section 40-17-320 - Short Title.
Section 40-17-321 - Legislative Intent.
Section 40-17-322 - Definitions.
Section 40-17-323 - Promulgation of Rules; Reporting Forms or Format.
Section 40-17-324 - Exchange of Information With Other States.
Section 40-17-325 - Levy of Excise Tax; Rates.
Section 40-17-327 - Taxable Unaccounted for Motor Fuel Losses at a Terminal.
Section 40-17-328 - Fuels on Which Tax Is Levied; Who Is Liable for Tax.
Section 40-17-329 - Exemptions.
Section 40-17-330 - Refund Petitions and Claims.
Section 40-17-331 - Floor-Stocks Tax on Motor Fuel.
Section 40-17-332 - Licenses Required.
Section 40-17-333 - Application for License.
Section 40-17-334 - Licensed Permissive Suppliers.
Section 40-17-335 - Surety Bond.
Section 40-17-336 - Refusal to Issue License; Appeal.
Section 40-17-337 - Issuance of License; Nontransferability.
Section 40-17-338 - Discontinuance of Business by a Licensee.
Section 40-17-339 - Cancellation of License.
Section 40-17-340 - Filing of Monthly Return and Payment Due.
Section 40-17-341 - Remitting of Taxes Due to Supplier or Permissive Supplier.
Section 40-17-342 - Requirements for Returns.
Section 40-17-344 - Payments Held in Trust for the State; Notification of Nonpayment.
Section 40-17-345 - Import Verification Number; Licensing.
Section 40-17-346 - Monthly Exporter Returns.
Section 40-17-347 - Monthly Informational Report of Terminal Operators; Annual Report.
Section 40-17-348 - Monthly Informational Report of Motor Fuel Transporter.
Section 40-17-349 - Violations.
Section 40-17-350 - Transportation of Motor Fuel; Inspections.
Section 40-17-351 - Civil Penalties.
Section 40-17-352 - Criminal Penalties.
Section 40-17-354 - Recordkeeping.
Section 40-17-355 - Refusal to Permit Inspection.
Section 40-17-356 - Dyed Diesel Fuel.
Section 40-17-357 - Preemption of Local Laws.
Section 40-17-358 - Taxes to Be Borne by Consumer and Paid Once.
Section 40-17-359 - Distribution and Use of Proceeds.
Section 40-17-360 - Disposition of Aviation Fuel Proceeds.
Section 40-17-361 - Disposition of Diesel Proceeds.
Section 40-17-362 - Use of Tax Proceeds for Highway Purposes.