# Alabama SB86: Surety bonds and motor fuel assessments; filing period for new or replacement surety bonds extended, payment period for assessments on illegally imported or transported motor fuels extended Alabama SB86, Surety bonds and motor fuel assessments; filing period for new or replacement surety bonds extended, payment period for assessments on illegally imported or transported motor fuels extended, is a 2026 Regular Session Senate bill sponsored by Josh Carnley (Republican); status enacted, last action 2026-04-16 (Enacted) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/AL-SB86-2026rs - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Alabama SB86 - State: Alabama - Session: 2026 Regular Session - Title: Surety bonds and motor fuel assessments; filing period for new or replacement surety bonds extended, payment period for assessments on illegally imported or transported motor fuels extended - Status: enacted - Chamber: Senate - Introduced: 2026-01-13 - Last action: 2026-04-16, Enacted - Sponsor: Josh Carnley (Republican) - Cosponsors: 0 - Subjects: Taxation & Revenue - Touches household money: no - Roll calls: 4 (273 yes, 0 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - More time to pay fuel assessments: benefit, low. Owners of fuel illegally imported, transported, delivered, stored, or sold in Alabama get more time to pay tax assessments. The law extends the payment window from 30 to 60 days before the commissioner may sell the fuel. Money left after paying the assessment and sale costs must go back to the owne… - Stronger bond rules for gas businesses: cost, low. Alabama public sellers and fleet producers of compressed or liquefied natural gas must provide bonds that protect state tax payments. The minimum is $25,000 or twice their average monthly fuel tax bill, whichever is greater. Beginning January 2023, the department must review bond coverage every fiv… - Fuel businesses get longer bond deadlines: mixed, low. Covered Alabama motor fuel and natural gas licensees now have 60 days, rather than 30, to file required bonds. The clock starts when the Department of Revenue mails notice requiring a new, additional, or replacement bond. Licensees can file an appeal during that period where allowed. Missing the de… ## Sponsors and cosponsors - Sponsor: Josh Carnley (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-07 | House | Motion to Read a Third Time and Pass - Adopted Roll Call 1243 | pass | 103 | 0 | | | 2026-04-07 | House | Third Reading in Second House | pass | 102 | 0 | | | 2026-02-05 | Senate | Motion to Read a Third Time and Pass - Adopted Roll Call 284 | pass | 34 | 0 | | | 2026-02-05 | Senate | Third Reading in House of Origin | pass | 34 | 0 | | ## Actions (17) - 2026-04-16: Enacted (Senate) - 2026-04-08: Ready to Enroll (Senate) - 2026-04-08: Enrolled (Senate) - 2026-04-08: Delivered to Governor (Senate) - 2026-04-08: Signature Requested (House) - 2026-04-07: Third Reading in Second House (House) - 2026-04-07: Motion to Read a Third Time and Pass - Adopted Roll Call 1243 (House) - 2026-02-19: Read for the Second Time and placed on the Calendar (House) - 2026-02-18: Reported Out of Committee Second House (House) - 2026-02-05: Third Reading in House of Origin (Senate) - 2026-02-05: Motion to Read a Third Time and Pass - Adopted Roll Call 284 (Senate) - 2026-02-05: Read for the first time and referred to the House Committee on State Government (House) - 2026-02-05: Pending Committee Action in Second House (House) - 2026-01-21: Reported Out of Committee House of Origin (Senate) - 2026-01-21: Read for the Second Time and placed on the Calendar (Senate) - 2026-01-13: Read for the first time and referred to the Senate Committee on State Governmental Affairs (Senate) - 2026-01-13: Pending Committee Action in House of Origin (Senate) ## Bill text - As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB86-int.pdf) - Enrolled: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB86-enr.pdf) ## Related bills - HB67: Voter Information; limit cost of reproducing voter registration list; crime for misuse of personal voter information; created (enacted) - SB154: State employees, cost-of-living increase for fiscal year beginning October 1, 2026 (enacted) - SB165: Elections; municipal elections, to set qualification fee amounts, to require indigent candidates to submit documentation for fee exemption (enacted) - HB317: Firefighter distinctive license plate; fire chaplains included, penalty for violations provided for (enacted) - SB272: Open Records; use of public records relating to schools for certain solicitation purposes prohibited; redaction of certain information relating to financial tr… (enacted) - SB190: Sales Tax; to exempt Precision Ocular (enacted) ## Sources - [As Introduced (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB86-int.pdf) - [Enrolled (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB86-enr.pdf) ## Related - [HB67: Voter Information; limit cost of reproducing voter registration list; crime for…](https://policyrisk.com/state-bill/AL-HB67-2026rs) - [SB154: State employees, cost-of-living increase for fiscal year beginning October 1, 2…](https://policyrisk.com/state-bill/AL-SB154-2026rs) - [SB165: Elections; municipal elections, to set qualification fee amounts, to require in…](https://policyrisk.com/state-bill/AL-SB165-2026rs) - [HB317: Firefighter distinctive license plate; fire chaplains included, penalty for vio…](https://policyrisk.com/state-bill/AL-HB317-2026rs) - [SB272: Open Records; use of public records relating to schools for certain solicitatio…](https://policyrisk.com/state-bill/AL-SB272-2026rs) - [SB190: Sales Tax; to exempt Precision Ocular](https://policyrisk.com/state-bill/AL-SB190-2026rs) - [Alabama bills](https://policyrisk.com/states/alabama/bills) - [Alabama state hub](https://policyrisk.com/states/alabama) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/AL-SB86-2026rs (as of 2026-10-19).