(a) A terminal operator shall file with the department a monthly informational report showing the amount of motor fuel received and removed from the terminal during the month. The report is due by the last day of the month following the month covered by the report. The report shall contain all of the following information and any other information required by the department:
(1) The terminal code assigned by the Internal Revenue Service.
(2) The beginning and ending inventory which pertains to the applicable reporting month.
(3) The number of net gallons of motor fuel received in inventory at the terminal during the month and each position holder for the motor fuel.
(4) The number of net gallons of motor fuel removed from inventory at the terminal during the month and, for each removal, the position holder for the motor fuel and the destination state of the motor fuel.
(5) The number of net gallons of motor fuel gained or lost at the terminal during the month.
(b) Each person operating a terminal in this state shall file an annual report for each terminal within this state on forms provided by the department. The report must be filed for each calendar year on or before January 31 of the following year. This report must include all of the following data:
(1) The net amount of monthly net gallons, gains or losses.
(2) The total net gallons removed from the terminal in bulk and across the rack during the calendar year and any other information as the department considers reasonably necessary to determine the tax liability of the terminal operator under this article.
(3) The amount of tax due calculated pursuant to Section 40-17-327.
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.