Code of Alabama
Division 1 - Standards and Inspections Generally.
Section 8-17-95 - (Effective October 1, 2016) Floor-Stocks Inspection Fee.

(a) There is hereby imposed a floor-stocks inspection fee on gasoline held in inventory outside of the bulk transfer/terminal system, as defined in Section 40-17-322, but not at the retail level, on October 1, 2016, if:
(1) No inspection fee was imposed on the gasoline under Section 8-17-87, as of September 30, 2016; and
(2) The inspection fee would have been imposed on the gasoline by this article had it been in effect for the periods prior to October 1, 2016.
(b) The rate of the inspection fee imposed by this section shall be the amount of the fee imposed under Section 8-17-87, on September 30, 2016.
(c) Any person owning gasoline on October 1, 2016, to which the inspection fee imposed by this section applies, shall be liable for the inspection fee. The inspection fee imposed by this section shall be paid on or before December 31, 2016, and shall be paid in the manner prescribed by the Department of Revenue.

Structure Code of Alabama

Code of Alabama

Title 8 - Commercial Law and Consumer Protection.

Chapter 17 - Regulation of Certain Goods and Products.

Article 5 - Petroleum Products.

Division 1 - Standards and Inspections Generally.

Section 8-17-80 - Definitions.

Section 8-17-81 - Determination and Adoption of Standards and Methods of Tests; Promulgation of Rules; Effect of Prior Standards.

Section 8-17-82 - Labeling Requirement.

Section 8-17-83 - Adulteration or Lowering of Standard Prohibited.

Section 8-17-84 - Records to Be Kept; Preservation and Inspection of Records; Regulations as to Keeping of Records.

Section 8-17-85 - Examinations and Tests; Permit Required for Sale, Storage, etc.; Permit Application, Fee and Expiration Date; Nonapplicability of Section to Certain Persons.

Section 8-17-86 - Duty to Test Samples; Certificate of Tests.

Section 8-17-87 - Inspection Fee.

Section 8-17-88 - Sale, Storage, etc., of Nonstandard Products Prohibited; Suspension From Sale, Condemnation, etc., of Nonstandard Products.

Section 8-17-89 - Notification; Duty of Importer.

Section 8-17-90 - Driver of Delivery Vehicle to Deliver Invoice.

Section 8-17-91 - Disposition of Funds; Overpayments.

Section 8-17-92 - Injunctive Relief.

Section 8-17-93 - Penalty for Violation; Revocation of Permits.

Section 8-17-94 - Division Not Applicable to Certain Shipments.

Section 8-17-95 - (Effective October 1, 2016) Floor-Stocks Inspection Fee.

Section 8-17-96 - Inspection Fee Permit; Liability of Surety.

Section 8-17-97 - Collection and Payment of Inspection Fee; Filing Requirements; Rulemaking Authority.

Section 8-17-98 - (Effective October 1, 2016) Inspection Fee of Ultimate Consumers Having Submitted Refund Petition.

Section 8-17-99 - Deduction on Monthly Returns.

Section 8-17-100 - (Effective October 1, 2016) Refusal of Inspection Fee Permit; Appeals.

Section 8-17-101 - Cancellation of Inspection Fee Permit.

Section 8-17-102 - Filing of Returns.