(a) The person first selling, the person importing, or the inspection fee permit holder of dyed diesel fuel or dyed kerosene may take a deduction on the monthly return for sales of dyed diesel fuel or dyed kerosene to the following:
(1) United States Government.
(2) Exports by the inspection fee permit holder.
(3) Sales from one Alabama inspection fee permit holder to another Alabama inspection fee permit holder.
(4) Sales to the ultimate consumer for use in firing steam boilers or combustion generating turbines by compression.
(b) The person first selling, the person importing, or the inspection fee permit holder of lubricating oil may take a deduction on the monthly return for sales of lubricating oil to the following:
(1) United States Government.
(2) Exports by the inspection fee permit holder.
(3) Sales from one Alabama inspection fee permit holder to another Alabama inspection fee permit holder.
Structure 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 8-17-82 - Labeling Requirement.
Section 8-17-83 - Adulteration or Lowering of Standard Prohibited.
Section 8-17-86 - Duty to Test Samples; Certificate of Tests.
Section 8-17-87 - Inspection Fee.
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 8-17-99 - Deduction on Monthly Returns.
Section 8-17-100 - (Effective October 1, 2016) Refusal of Inspection Fee Permit; Appeals.