Chapter 810-8-1 - MOTOR FUEL REGULATIONS

(1) According to the provisions of Section 40-17-329, Code of Ala. 1975, governing bodies of counties and incorporated municipalities are entitled to a refund of the motor fuel excise taxes under the following conditions: (a) A licensed governing body of the county or incorporate…

(1) Blended fuel, as defined in Section 40-17-322, Code of Ala. 1975, is a mixture composed of gasoline or diesel fuel and any other liquid that can be used as a motor fuel in a highway vehicle. Therefore, blendstocks, as defined under Section 4081, Title 26 of the United Stated …

(1) The department shall publish and maintain a current listing of tax levies for municipal and county gasoline and diesel fuel excise taxes pursuant to § 11-51-210, Code of Ala. 1975. (2) Local Government Notification Requirements. (a) Every municipality or county ("locality") l…

(1) In accordance with Section 40-17-326(c), Code of Ala. 1975, tax is imposed on the sale or transfer of motor fuel in the bulk transfer/terminal system in Alabama by an Alabama supplier to a person who does not hold an Alabama supplier'slicense. The supplier shall collect the t…

(1) Flash sales occur when motor fuel is removed via tank truck or rail car from the terminal rack, when the position holder in the terminal sells to an entity that in turn, simultaneously sells the motor fuel at the terminal-loading rack. All parties involved in a flash sale mus…

Notes Ala. Admin. Code r. 810-8-1-.05.01 Amended: Filed May 9, 1996; effective June 13, 1996. Repealed: Filed July 30, 2012; effective September 3, 2012. Author: Steve DuBose Statutory Authority: Code of Ala. 1975, §§ 40-17-150, 40-17-271.

Notes Ala. Admin. Code r. 810-8-1-.06 Repealed: Filed April 29, 1996; effective June 3, 1996. New Rule: Filed September 6, 2006; effective October 11, 2006. Repealed: Filed June 29, 2012; effective August 3, 2012. Author: Steve DuBose Statutory Authority: Code of Ala. 1975, §§ 40…

Notes Ala. Admin. Code r. 810-8-1-.07 New Rule: Filed November 23, 1994; effective December 28, 1994. Amended: Filed April 29, 1996; effective June 3, 1996. Repealed: Filed June 29, 2012; effective August 3, 2012. Author: Steve DuBose Statutory Authority: Code of Ala. 1975, §§ 40…

Notes Ala. Admin. Code r. 810-8-1-.08 Amended: Filed February 1, 1961; Amended: January 19, 1996. Amended: Filed April 29, 1996; effective June 3, 1996. Repealed: Filed June 29, 2012; effective August 3, 2012. Author: Steve DuBose Statutory Authority: Code of Ala. 1975, §§ 40-2A-…

Notes Ala. Admin. Code r. 810-8-1-.09 Repealed: Filed June 29, 2012; effective August 3, 2012. Author: Steve DuBose Statutory Authority: Code of Ala. 1975, §§ 40-2A-7 -(a)(5), 40-17-18.

Notes Ala. Admin. Code r. 810-8-1-.10 Amended: Filed January 19, 1996. Amended: Filed April 29, 1996; effective June 3, 1996. Repealed: Filed June 29, 2012; effective August 3, 2012. Author: Paul Bozeman Statutory Authority: Code of Ala. 1975, §§ 40-17-18, 40-17-152.

(1) With respect to gasoline and diesel fuel excise taxes required by law to be added to the price of the gasoline and diesel fuel, those organizations specifically exempt from such taxes, excluding those entities listed in § 40-17-329(e), must pay the appropriate tax at time of …

Notes Ala. Admin. Code r. 810-8-1-.12.01 New Rule: Filed February 23, 2011, effective March 30, 2011. Repealed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 03, December 31, 2019, eff. 2/14/2020. Author: Steve DuBose Statutory Authority: Code of Ala. 1975, §§ 40-2A-…

(1) In accordance with the provisions of Section 40-17-329(d)(g)(i)(k)(l), Code of Ala. 1975, the following miscellaneous refunds can be filed with the department: (a) Licensed aviation fuel purchasers who sell jet fuel to a certificated or licensed air carrier that purchases jet…

(1) Any person or business licensed with the department in the sale of motor fuel may petition for a refund of state excise taxes paid on fuel that is lost or destroyed as a direct result of a sudden or unexpected casualty or becomes unsalable or unusable as highway fuel. (2) Cop…

Notes Ala. Admin. Code r. 810-8-1-.15 Filed April 22, 1993. Amended: Filed January 19, 1996. Amended: Filed April 29, 1996; effective June 3, 1996. Repealed: Filed June 29, 2012; effective August 3, 2012. Author: Steve DuBose Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(…

Notes Ala. Admin. Code r. 810-8-1-.16 Filed April 22, 1993, January 19, 1996. Amended: Filed April 29, 1996; effective June 3, 1996. Amended: Filed December 18, 2008; effective January 22, 2009. Repealed: Filed June 29, 2012; effective August 3, 2012. Author: Steve DuBose Statuto…

(1) The excise tax does not apply with respect to dyed diesel fuel which the user establishes to the satisfaction of the department is used in the exclusive operation of a motor vehicle "off the highway." (2) "Off the highway" includes private property, a way or place permanently…

Notes Ala. Admin. Code r. 810-8-1-.18 Filed with LRS August 20, 1993, Certification filed with LRS November 18, 1993 effective December 23, 1993. Repealed: Filed April 29, 1996; effective June 3, 1996. New Rule: Filed April 15, 2009; effective May 20, 2009. Repealed: Filed June 2…

Notes Ala. Admin. Code r. 810-8-1-.19 Amended: Filed January 19, 1996, Amended: Filed April 29, 1996; effective June 3, 1996. Repealed: Filed June 29, 2012; effective August 3, 2012. Author: Steve DuBose Statutory Authority: Code of Ala. 1975, §§ 40-17-14, 40-17-18, and Act 2011-…

Sales of motor fuel to the United States, its agencies, and instrumentalities, including units of the National Guard, are exempt from the excise tax. Notes Ala. Admin. Code r. 810-8-1-.20 Amended: Filed June 29, 2012; effective August 3, 2012. Amended by Alabama Administrative Mo…

Notes Ala. Admin. Code r. 810-8-1-.21 Amended: Filed January 19, 1996. Amended: Filed April 29, 1996; effective June 3, 1996. Repealed: Filed June 29, 2012; effective August 3, 2012. Author: Steve DuBose Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-17-18, 40-17-2,…

(1) With respect to diesel fuel tax which is required to be added to the price of undyed diesel fuel, used in designated off-road equipment, the taxpayer must pay the appropriate tax at time of purchase and the amount of the tax will be refunded to the taxpayers on a quarterly ba…

(1) The additional excise tax, as provided for in Section 40-17-220, does not apply with respect to that lubricating oil which the permit holder establishes to the satisfaction of the Department as being: (a) Sold to the United States. (b) Used to propel aircraft powered by recip…

(1) An exempt entity that is listed in § 40-17-329(e), Code of Ala. 1975, who purchases gasoline and or undyed diesel fuel with the state excise tax paid may file for refund of the tax on forms prescribed by the department. The petition for refund must be filed on a quarterly bas…

(1) Section 40-17-174(e), Code of Ala. 1975, provides an exemption from the wholesale oil license fee for biodiesel sold to a licensed supplier when delivered to a terminal. The wholesale oil license fee is levied upon the selling of diesel fuel across the rack at the terminal an…

(1) Section 40-17-174(a), Code of Ala. 1975, levies a wholesale oil license fee upon the selling of diesel fuel across the rack at the terminal. If the wholesale oil license fee is charged on the initial sale of the diesel fuel at the terminal and the fuel is legally diverted, th…

(1) Any person, distributor, storer, retail dealer, user, or user who sells to others, unable to determine at the time of purchase, transport, delivery, storage, or sale of lubricating oil the applicability of the additional excise tax levied in § 40-17-220 may apply for a lubric…

(1) A licensed distributor who has sold gasoline and/or undyed diesel fuel without the state excise tax to an exempt entity that is licensed with the department in accordance with § 40-17-332(j), Code of Ala. 1975, may file for a refund on forms prescribed by the department. (a) …

(1) Any entity, other than a licensed supplier, who exports motor fuel to another state, must obtain an Alabama Exporter's License. The licensed exporter is required to file a monthly exporter return showing the amount of motor fuel exported from Alabama. The exporter return will…

Section 40-17-174, Code of Ala. 1975, requires that each person, firm, corporation, or agency selling diesel fuel across the rack at a terminal in Alabama pay a wholesale oil license fee on each gallon of diesel fuel sold during the preceding fiscal year. Also, importers of diese…

(1) Those licensees listed in § 40-17-335, where a surety bond is required may, in lieu of posting a surety bond, deposit with the department certified funds equivalent to the amount of bond fixed by the department. (2) The deposit must be sent directly to the Business and Licens…

(Repealed). Author: Paul Bozeman Notes Ala. Admin. Code r. 810-8-1-.30 Repealed: Filed April 29, 1996; effective June 3, 1996. Statutory Authority: Code of Ala. 1975, §§ 40-17-18, 40-17-221(b).

(1) Sale, in addition to its ordinary meaning and usage, includes any barter, exchange, gift, or other disposition. In every case where motor fuel or lubricating oil is sold, bartered, exchanged, given away, or otherwise disposed of, the motor fuel is determined to have been sold…

(Repealed). Author: Paul Bozeman Notes Ala. Admin. Code r. 810-8-1-.32 Repealed: Filed April 29, 1996; effective June 3, 1996. Statutory Authority: Code of Ala. 1975, §§ 40-17-18, 40-17-221(b).

(Repealed). Author: Paul Bozeman Notes Ala. Admin. Code r. 810-8-1-.33 Repealed: Filed April 29, 1996; effective June 3, 1996. Statutory Authority: Code of Ala. 1975, § 40-17-18.

(Repealed). Author: Paul Bozeman Notes Ala. Admin. Code r. 810-8-1-.34 Repealed: Filed April 29, 1996; effective June 3, 1996. Statutory Authority: Code of Ala. 1975, § 40-17-18.

(Repealed). Author: Paul Bozeman Notes Ala. Admin. Code r. 810-8-1-.35 Repealed: Filed April 29, 1996; effective June 3, 1996. Statutory Authority: Code of Ala. 1975, § 40-17-18.

(Repealed). Author: Paul Bozeman Notes Ala. Admin. Code r. 810-8-1-.36 Repealed: Filed April 29, 1996; effective June 3, 1996. Statutory Authority: Code of Ala. 1975, §§ 40-17-18, 40-17-221(b).

(Repealed). Author: Paul Bozeman Notes Ala. Admin. Code r. 810-8-1-.37 Repealed: Filed April 29, 1996; effective June 3, 1996. Statutory Authority: Code of Ala. 1975, §§ 40-17-18, 40-17-221(b).

(Repealed). Author: Paul Bozeman Notes Ala. Admin. Code r. 810-8-1-.38 Repealed: Filed April 29, 1996; effective June 3, 1996. Statutory Authority: Code of Ala. 1975, § 40-17-18.

(Repealed). Author: Paul Bozeman Notes Ala. Admin. Code r. 810-8-1-.39 Repealed: Filed April 29, 1996; effective June 3, 1996. Statutory Authority: Code of Ala. 1975, § 40-17-18.

(Repealed). Author: Paul Bozeman Notes Ala. Admin. Code r. 810-8-1-.40 Repealed: Filed April 29, 1996; effective June 3, 1996. Statutory Authority: Code of Ala. 1975, § 40-17-18.

(Repealed). Author: Paul Bozeman Notes Ala. Admin. Code r. 810-8-1-.41 Repealed: Filed April 29, 1996; effective June 3, 1996. Statutory Authority: Code of Ala. 1975, §§ 40-17-18, 40-17-221(b).

(Repealed). Author: Paul Bozeman Notes Ala. Admin. Code r. 810-8-1-.42 Repealed: Filed April 29, 1996; effective June 3, 1996. Statutory Authority: Code of Ala. 1975, §§ 40-17-18, 40-17-221(b).

(Repealed). Author: Paul Bozeman Notes Ala. Admin. Code r. 810-8-1-.43 Repealed: Filed April 29, 1996; effective June 3, 1996. Statutory Authority: Code of Ala. 1975, §§ 40-17-18, 40-17-221(b).

(Repealed). Author: Paul Bozeman Notes Ala. Admin. Code r. 810-8-1-.44 Repealed: Filed April 29, 1996; effective June 3, 1996. Statutory Authority: Code of Ala. 1975, §§ 40-17-18, 40-17-221(b).

(Repealed). Author: Paul Bozeman Notes Ala. Admin. Code r. 810-8-1-.45 Repealed: Filed April 29, 1996; effective June 3, 1996. Statutory Authority: Code of Ala. 1975, §§ 40-17-18, 40-17-221(b).

(Repealed). Author: Notes Ala. Admin. Code r. 810-8-1-.46 Repealed: Filed March 19, 1993; certification filed August 17, 1993; effective September 21, 1993. Statutory Authority:

(Repealed). Author: Paul Bozeman. Notes Ala. Admin. Code r. 810-8-1-.46.01 Filed March 18, 1993; certification filed August 17, 1993; effective September 21, 1993. Repealed: Filed April 29, 1996; effective June 3, 1996 Statutory Authority: Code of Ala. 1975, § 40-17-18.