(a) The department may refuse to issue a license under this article if the applicant or any principal of the applicant has done any of the following:
(1) Had a license or registration issued under prior law or this article canceled by the department for cause.
(2) Had a motor fuel license or registration issued by another state canceled for cause.
(3) Had a federal certificate of registry issued under Section 4101 of the Internal Revenue Code, or a similar federal authorization, revoked.
(4) Been convicted of any offense involving fraud or misrepresentation.
(5) 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 Law Tribunal under the provisions of Chapter 2B of this title.
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.