Chapter 1 - Gasoline And Other Motor Fuels; Lubricating Oils
- Article 1 Motor Fuel Tax.
- Section 40-17-1 Definitions
For the purposes of this article, the following terms shall have the respective meaning ascribed by this section: (1) MOTOR FUEL. Diesel fuel, tractor ...
- Section 40-17-2 Levied; credit or refund
There is hereby levied an excise tax on motor fuel of $.13 per gallon, which shall be collected as herein provided. (1) Every distributor ...
- Section 40-17-5 Tax to be paid and statement rendered monthly
On or before the twentieth day of each calendar month, every person upon whom this excise tax is levied shall render to the Department ...
- Section 40-17-6 Monthly statement to be sworn to
The monthly statement as herein required to be made by the distributor or supplier shall be sworn to before some officer authorized to administer ...
- Section 40-17-7 Adequate records to be maintained
(a) All distributors or suppliers shall keep books, documents, or other papers that will clearly show the amount of receipts, sales, distributions, or other ...
- Section 40-17-8 Forms for statements and reports; cost of enforcement
The forms for all statements and reports required under the provisions of this article shall be prescribed and furnished by the Department of Revenue, ...
- Section 40-17-9 Failure to make reports or keep records
Willful failure on the part of any distributor or supplier to make the reports to the Department of Revenue as required or failure to ...
- Section 40-17-13 Disposition of proceeds of tax
The proceeds of the excise tax imposed by this article, when collected, shall be applied for the following purposes and in the following order: ...
- Section 40-17-14 Application for license for purchase, sale, withdrawal, etc.; bond
Before any person engages in the purchase, import, sale, withdrawal or use of motor fuels, as herein defined, on which fuels the tax levied ...
- Section 40-17-18 Rules and regulations
The Department of Revenue is hereby authorized to adopt, promulgate and enforce reasonable rules and regulations relating to the administration and enforcement of the ...
- Section 40-17-19 Effect on provisions of Article 2 of this chapter
The tax herein levied shall not be construed as in lieu of or in anywise affecting the provisions of Article 2 of this chapter, ...
- Section 40-17-20 Restraint of violators of article
Any person who shall violate any of the provisions of this article may be restrained and the proper prosecution instituted in the name of ...
- Section 40-17-22 Unlawful to sell for use or to use motor fuel upon which tax not paid; penalties
It shall be unlawful for any person to sell for use or to use motor fuel upon which the tax levied by this chapter, ...
- Article 2 Gasoline Tax.
- Division 1 General Provisions.
- Section 40-17-30 Definitions
For the purposes of this article, the following terms shall have the respective meaning ascribed by this section: (1) GASOLINE. Gasoline, naphtha, and other ...
- Section 40-17-31 Levy and amount of tax; collection and distribution of proceeds
(a) Every distributor, refiner, retail dealer, storer or user of gasoline shall collect and pay over to the state Department of Revenue an excise ...
- Section 40-17-32 By whom excise tax collected and paid over
The excise tax imposed by Section 40-17-31 shall be collected by persons, as defined in this article, storing gasoline or distributing the same or ...
- Section 40-17-33 Report of sales and withdrawals
On or before the twentieth day of each month, every distributor, refiner, retail dealer, or storer of gasoline shall render to the Department of ...
- Section 40-17-34 Monthly statements to be sworn to
The monthly statement herein required to be made by the distributor, refiner, storer, or retail dealer shall be sworn to before some officer authorized ...
- Section 40-17-35 Record of sales, withdrawals and distributions
All distributors, refiners, storers, or retail dealers shall keep, for not less than three years, within the State of Alabama at some certain place ...
- Section 40-17-36 Report of address by distributor, refiner, storer, etc
Every distributor, refiner, storer, or retail dealer engaged in the sale or withdrawal of gasoline shall make a report, on blanks furnished by the ...
- Section 40-17-37 Penalty for failure to make reports or keep records
If any distributor, refiner, storer, or retail dealer in gasoline in this state, covered by the provisions of this article, shall fail to make ...
- Section 40-17-38 Discount allowed to distributors, etc., licensed under Section 40-12-194
The Commissioner of the Department of Revenue is hereby authorized and directed to allow refiners, storers, distributors, or wholesalers, as defined by Section 40-17-30, ...
- Section 40-17-39 Duty of Department of Revenue to enforce provisions
It shall be the duty of the Department of Revenue to enforce the provisions of this article, and the Department of Revenue shall have ...
- Section 40-17-40 Effect of acceptance of money on recovery of balance
The acceptance of any money paid for the excise tax provided for in this article shall in no way preclude the collection of the ...
- Section 40-17-43 Department of Revenue to prescribe form of statements and reports
The forms for all statements and reports required under the provisions of this article shall be prescribed and furnished by the Department of Revenue, ...
- Section 40-17-45 Use of motor fuel upon which tax has not been paid
It shall be unlawful for any person to use in the operation of a motor vehicle over the highways of this state any motor ...
- Section 40-17-49 Restraint of violators
Any distributor, refiner, storer, or retail dealer who shall violate any of the provisions of this article may be restrained and the proper prosecution ...
- Section 40-17-50 Cities and towns prohibited from levying new or additional tax on aviation fuel
A city or town must not hereafter levy, assess, or impose any new or additional license, tax, or excise on the sale, distribution, storage, ...
- Section 40-17-51 Municipalities and counties may provide that local tax be borne by consumer and paid to municipality or county but once
All municipalities and all counties levying an excise or privilege license tax upon the sale, use or consumption, distribution, storage, or withdrawal from storage ...
- Section 40-17-52 Adjustment of taxes collected on sales across state line
The Department of Revenue is hereby authorized and empowered to negotiate reciprocal agreements with states bordering Alabama for the adjustment of taxes collected on ...
- Division 2 Distribution and Use of Proceeds.
- Section 40-17-70 Definitions
For the purpose of this division, the following terms shall have the meanings respectively ascribed to them in this section: (1) BASE ANNUAL COUNTY ...
- Section 40-17-71 Legislative intent
It is the intention of the Legislature by the enactment of this division to appropriate funds to pay the principal of and interest on ...
- Section 40-17-72 Distribution of 45 percent of net tax proceeds
(a) Forty-five percent of the net tax proceeds is hereby allocated and appropriated for state highway purposes and as the state's share of the ...
- Section 40-17-73 Disposition of 55 percent of net tax proceeds
(a) Fifty-five percent of the net tax proceeds is hereby allocated and appropriated to be used for highway purposes by the counties and municipalities. ...
- Section 40-17-74 Disposition of sums allocated and apportioned to counties
(a) The amounts allocated or apportioned to each county pursuant to each of Sections 40-17-72 and 40-17-73 shall be disposed of as follows: (1) ...
- Section 40-17-74.1 Distribution of supplemental net tax
Three-fifths of the supplemental net tax proceeds on gasoline as defined in Section 40-17-70, shall be deposited in the State Treasury to the credit ...
- Section 40-17-75 Use of county portion to pay salaries of members of county governing bodies
In all counties wherein members of the county governing bodies are compensated or paid on a salary basis, said county governing bodies may, in ...
- Section 40-17-76 Payment of compensation of clerks of county governing bodies
The county commissions are authorized and empowered to pay a portion of the compensation of their clerks out of the road and bridge fund ...
- Section 40-17-77 Effective date of census
For the purpose of this division, each federal decennial census shall be deemed to be effective on October 1 next following the publication of ...
- Section 40-17-78 Use of net tax proceeds for highway purposes - Generally
Wherever in this division any portion of the net tax proceeds is provided to be applied or used for highway purposes, the same shall ...
- Section 40-17-79 Use of net tax proceeds for highway purposes - Construction and maintenance of streets in municipalities
The county commission of each of the counties is hereby authorized to use or expend the proceeds of the state gasoline tax levied by ...
- Section 40-17-80 Use of net tax proceeds for highway purposes - Construction and maintenance of highways and traffic control areas on school property
The county commission of each of the counties, is hereby authorized to use or expend the state gasoline tax proceeds referred to in Section ...
- Section 40-17-81 State Treasurer to make allocations and distributions
The State Treasurer shall make all allocations of the net tax proceeds and the supplemental net tax proceeds, and shall make the distributions and ...
- Section 40-17-82 Preservation of prior pledges
It is the intention of the Legislature in enacting this division to preserve inviolate all pledges heretofore made pursuant to law of any portion ...
- Division 3 Refund on Gasoline Used for Agricultural Purposes.
- Section 40-17-100 "Gasoline used on the farm for agricultural purposes" defined
When used in this division, the words "gasoline used on the farm for agricultural purposes" means any gasoline used by the owner, tenant, or ...
- Section 40-17-101 Purpose of division
The purpose of this division is to promote agriculture in Alabama and to encourage and foster the progress of the farmers of this state ...
- Section 40-17-102 Eligibility for refund; amount
If gasoline is used on the farm for agricultural purposes, as defined by this division, the ultimate purchaser of such gasoline shall be entitled ...
- Section 40-17-103 Filing and form of claim for refund
Claims for state gasoline tax refunds must be sworn to and be filed with the Commissioner of Revenue on forms to be prepared and ...
- Section 40-17-104 Time for filing claim
Not more than one claim for a refund of the state tax paid on gasoline may be filed by any person under the provisions ...
- Section 40-17-105 Payment of refund; appropriation
Upon approval of a claim by the Commissioner of Revenue, the state Comptroller is authorized and directed to draw a warrant for payment thereof. ...
- Section 40-17-106 Powers of Commissioner of Revenue
For the purpose of ascertaining the correctness of any claim made under the provisions of this division, the Commissioner of Revenue, or his especially ...
- Section 40-17-107 Tractors owned by applicant to be assessed for ad valorem tax
Before any refund of state gasoline tax can be made to any applicant, all tractors owned by the applicant must first be assessed for ...
- Section 40-17-108 False or fraudulent claims
Any person who knowingly files a false or fraudulent claim for a gasoline tax refund under the provisions of this division shall be guilty ...
- Division 4 Refund on Gasoline Used for Static Testing of Engines.
- Section 40-17-120 "Gasoline" defined
When used in this division, the word "gasoline" shall mean gasoline as defined in this article. ...
- Section 40-17-121 Purpose of division
The purpose of the division is to promote industry in Alabama and to encourage and foster the progress of existing industry of this state ...
- Section 40-17-122 Eligibility for refund; amount
If gasoline is used in the static and fixed testing of engines manufactured or remanufactured in this state, and if the said testing in ...
- Section 40-17-124 False or fraudulent claims
Any person who knowingly files a false or fraudulent claim for a gasoline tax refund under the provisions of this division shall be guilty ...
- Section 40-17-125 Department of Revenue authorized to adopt, promulgate, and enforce reasonable rules and regulations
The Department of Revenue is authorized to adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of the provisions ...
- Division 5 Reduction of Rate of Taxation on Gasohol.
- Article 3 Motor Carrier Fuel Tax.
- Section 40-17-140 Definitions
For the purpose of this article, the following terms shall have the meanings respectively ascribed by this section: (1) MOTOR VEHICLE. Any passenger vehicle ...
- Section 40-17-141 Levy; amount of tax
Every motor carrier shall pay an excise tax upon motor fuels used in its operations within this state at the same rate per gallon ...
- Section 40-17-142 Credit of payment of gasoline and motor fuel taxes
(a) Every motor carrier subject to the tax hereby imposed shall be entitled to a credit on such tax equivalent to the rate per ...
- Section 40-17-144 Penalty for false statements
Any person who willfully and knowingly makes a false statement orally or in writing or in the form of a receipt for the sale ...
- Section 40-17-145 Payment of tax
The tax hereby imposed shall be paid by each motor carrier quarterly to the commissioner on or before the last day of April, July, ...
- Section 40-17-146 Disposition of proceeds of tax; appropriations
The proceeds of the tax hereby imposed shall be disbursed as follows: That portion thereof that is attributable to the use of motor fuel ...
- Section 40-17-147 How amount of motor fuel used in state ascertained
The amount of motor fuel used in the operations of any motor carrier within this state shall be such proportion of the total amount ...
- Section 40-17-148 Reports of motor carrier
Every motor carrier subject to the tax imposed by this article shall, on or before the last day of April, July, October, and January ...
- Section 40-17-150 Annual identification markers
(a) The commissioner shall provide by regulation for the issuance of an annual identification marker for every Alabama IFTA-based carriers' qualified vehicles and the ...
- Section 40-17-152 Authority of commissioner to adopt rules and regulations
The commissioner is hereby authorized to adopt, promulgate, and enforce reasonable rules and regulations as herein before provided for and such other reasonable rules ...
- Section 40-17-153 Exemptions from article
Nothing in this article shall apply to any motor vehicle owned and operated by any department, board, bureau, commission, or taxing area or other ...
- Section 40-17-154 Article cumulative
The taxes imposed on motor carriers by this article are in addition to any taxes of whatever character imposed on such motor carriers by ...
- Section 40-17-155 Penalties
Failure to comply with any provisions of this article, including failure to pay the tax, to file the required reports, to keep the required ...
- Article 3A Liquefied Petroleum Gas Fuel Tax.
- Section 40-17-160 Flat fee on vehicles using liquefied petroleum gas or natural gas as fuel
In lieu of an excise tax on liquefied petroleum gas and natural gas used to propel motor vehicles over the highways of this state, ...
- Section 40-17-161 Annual decal from Liquefied Petroleum Gas Board; reduced fee for vehicles acquired, etc., after September 30 and after December 31; ten-day application period after conversion; display of decal indicating use of liquefied petroleum gas as fuel; penalties
(a) Every person owning and/or operating such vehicles shall make application for and obtain an annual decal from the Liquefied Petroleum Gas Board which ...
- Section 40-17-162 Remittance of flat fee and cost of decal; disposition of proceeds
Every person required to make application for and receive a decal under this chapter shall at the time of making said application remit to ...
- Section 40-17-163 Rules and regulations
The Liquefied Petroleum Gas Board is authorized to promulgate any rules and regulations necessary to carry out the provisions of this chapter. ...
- Section 40-17-164 Penalty for failure to timely obtain decal; disposition of penalty
Any person who fails to obtain a current decal within 30 days of the date said decal is required as provided in this chapter, ...
- Section 40-17-165 Tax on out-of-state vehicles; remittance; purchase of decals for out-of-state vehicles
If an out-of-state vehicle comes to a propane or natural gas dealer or supplier in the State of Alabama to purchase fuel, the dealer ...
- Section 40-17-166 Exemption of certain vehicles from excise tax
Any vehicles of the classes described in Section 40-17-160 owned by the state, county, or any incorporated municipality or agency, or instrumentality thereof, or ...
- Article 4 Oils, Greases or Substitutes.
- Section 40-17-170 Definitions
For the purpose of this article, the following terms shall have the meanings respectively ascribed by this section: (1) LUBRICATING OIL. Any devices or ...
- Section 40-17-171 Levy; amount; certificates of exemption
Every distributor, manufacturer, retail dealer, or storer of lubricating oil, as herein defined, shall pay an excise tax of $.02 per gallon upon the ...
- Section 40-17-172 Disposition of tax
Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay ...
- Section 40-17-173 Tax to apply whether withdrawal for use or sale
The excise tax imposed by this article shall apply to persons, firms, corporations, dealers, or distributors storing lubricating oil and distributing the same or ...
- Section 40-17-174 Wholesale dealers in illuminating, lubricating or fuel oils
Each person, firm, corporation, or agency selling illuminating, lubricating, or fuel oils at wholesale in quantities of 25 gallons or more, shall pay to ...
- Section 40-17-175 Swearing to statement
The statement herein required to be made by the distributor, manufacturer, storer, or retail dealer shall be sworn to before some officer authorized to ...
- Section 40-17-176 Records of sales
All distributors, manufacturers, storers, or retail dealers shall keep within the State of Alabama at some certain place or office, such books, documents, or ...
- Section 40-17-177 Report of address by distributor, storer, retail dealer, or manufacturer
Every distributor, storer, retail dealer, or manufacturer engaged in the sale or withdrawal of any oils, greases, or their substitutes, as herein defined, shall ...
- Section 40-17-178 Penalty for failure to make reports or keep records
If any distributor, manufacturer, storer, or retail dealer in any oils, greases, or their substitutes in this state covered by the provisions of this ...
- Section 40-17-179 Duty of Department of Revenue to enforce provisions
It shall be the duty of the Department of Revenue to enforce the provisions of this article, and the Department of Revenue or its ...
- Section 40-17-180 Effect of acceptance of money on recovery of balance
The acceptance of any money paid for the excise tax provided for in this article shall in no way preclude the collection of the ...
- Section 40-17-182 Forms for reports
The forms for all statements and reports required by the provisions of this article shall be prescribed and furnished by the Department of Revenue, ...
- Section 40-17-185 Restraint of violators
Any distributor, manufacturer, storer, or retail dealer who shall violate any of the provisions of this article may be restrained and the proper prosecution ...
- Section 40-17-186 When statements to be rendered and tax paid
On or before the twentieth day of each calendar month, every person liable hereunder shall render to the Department of Revenue a true and ...
- Article 5 Records and Reports of Carriers and Warehouses.
- Section 40-17-200 When report to be made by carriers
On or before the fifteenth day of each month, each freight agent of the railroad companies, steamship companies, steamboat companies, tugboat companies, motor vehicle ...
- Section 40-17-201 When reports to be made by warehousemen and transfer companies
Warehouse and transfer companies receiving, storing, forwarding, or delivering gasoline or lubricating oils in this state shall keep a correct record of all such ...
- Section 40-17-203 Penalty for failure to comply
Refusal to comply with the provisions of this article shall for each refusal be subject to a penalty imposed by the Department of Revenue ...
- Article 6 Additional Excise Tax on Gasoline, Motor Fuel and Lubricating Oil.
- Section 40-17-220 Levy, collection, and remittance of tax; exemptions; credit or refund
(a) There is hereby levied in addition to all other taxes of every kind now imposed by law an excise tax on gasoline and ...
- Section 40-17-221 Administration of article and collection of tax
(a) The provisions of this article pertaining to gasoline and the tax herein levied on gasoline shall be administered and collected in accordance with ...
- Section 40-17-222 Distribution of tax proceeds derived from motor fuel
Revenues received or collected by the Department of Revenue upon the selling, use or consumption, distributing, storing, or withdrawing from storage in this state ...
- Section 40-17-223 Distribution of tax proceeds derived from gasoline and lubricating oil
All revenues received or collected by the Department of Revenue upon the selling, use or consumption, distributing, storing, or withdrawing from storage in this ...
- Section 40-17-224 Use of net tax proceeds for highway purposes
(a) Within the meaning of this section the following words and phrases shall have the following meaning: (1) RESURFACING, RESTORATION, AND REHABILITATION (RRR). Work ...
- Section 40-17-225 Allocations of revenue collections
The State Treasurer shall make all allocations of the revenue collections and shall make the distribution and payments thereof pursuant to such allocations provided ...
- Article 7 Exemption of Class 1 Municipalities from Oil, Gasoline and Diesel Fuel Taxes.
- Section 40-17-240 Exemption of Class 1 municipalities, boards of education, private and church schools, etc., from certain fuel taxes
All Class 1 municipalities, city and county boards of education, the Alabama Institute for Deaf and Blind, the Department of Youth Services school district, ...
- Article 8 Exemption of Class 2 Municipalities From Oil, Gasoline and Diesel Fuel Taxes.
- Section 40-17-250 Exemption of Class 2 municipalities from oil, gasoline and diesel fuel taxes
All Class 2 municipalities of this state shall be exempt from the payment of any and all oil, gasoline, and diesel fuel taxes of ...
- Article 9 International Fuel Tax Agreement.
- Section 40-17-270 Definitions
For the purpose of this article, the following words shall have the following meanings: (1) AGREEMENT. The International Fuel Tax Agreement. (2) BASE JURISDICTION. ...
- Section 40-17-271 Powers and authority of the Commissioner of the Department of Revenue
(a) Notwithstanding any other provisions of this law, the Commissioner of the Department of Revenue is authorized to enter into reciprocal agreements on behalf ...
- Section 40-17-272 Provisions of agreement
An agreement pursuant to this article may provide for determining the base state for users, user's records requirements, audit procedures, exchange of information, persons ...
- Section 40-17-273 Collection of taxes and fees; escrow
The department may collect any motor fuel taxes and fees due the members of the agreement under the provisions therein, and may deposit taxes ...
- Section 40-17-274 Disbursement
(a) The proceeds of the tax herein levied accruing to the State of Alabama, less the actual costs of collection, shall be paid by ...
- Section 40-17-275 Audit
The agreement pursuant to this article may provide for each state to audit the records of persons based in the state to determine if ...
- Article 10 Discount for Distributors; Floor-stocks Tax.
- Section 40-17-290 Discount authorized
The Commissioner of the Department of Revenue is hereby authorized and directed to allow distributors licensed by the Department of Revenue under the provisions ...
- Section 40-17-291 Floor-stocks tax on motor fuel
(a) There is hereby imposed a floor-stocks tax on motor fuel owned by any person on October 1, 1995, if: (1) No tax was ...
