(a) In accordance with the provisions of Chapter 2A of this title, the department may cancel any license required under Section 40-17-332, upon written notice sent to the licensee's last known address, as it appears in the department's files, for any of the following reasons:
(1) Filing by the licensee of a false report of the data or information required by this article.
(2) Failure, refusal, or neglect of the licensee to file a report or to provide any information required by this article.
(3) Failure of the licensee to pay the full amount of all excise taxes due or to pay any penalties or interest due.
(4) Failure of the licensee to keep accurate records of the quantities of motor fuel received, produced, refined, manufactured, compounded, sold, or used in Alabama.
(5) Failure to file a new or additional cash deposit or surety bond upon request of the department pursuant to Section 40-17-335.
(6) Conviction of the licensee or a principal of the licensee for any act prohibited under this article.
(7) Failure, refusal, or neglect of a licensee to comply with any other provision of this article or any rule promulgated pursuant to this article.
(8) Having a motor fuel license or registration issued by another state canceled for cause.
(9) For any change in the ownership or control of the business.
(b) Upon cancellation of any license for any cause listed above, the tax levied under this article becomes due and payable on all untaxed motor fuel held in storage or otherwise in the possession of the licensee and all motor fuel sold, delivered, or used prior to the cancellation on which the tax has not been paid.
(c) The license can be canceled upon the written request of the licensee.
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.