Chapter 810-8-1 - MOTOR FUEL REGULATIONS

(Repealed). Author: Paul Bozeman. Notes Ala. Admin. Code r. 810-8-1-.46.02 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 Repealed: Filed April 29, 1996; effective June 3, 1996.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.

Notes Ala. Admin. Code r. 810-8-1-.47 Repealed: Filed March 19, 1993; certification filed August 17, 1993; effective September 21, 1993. Author: Statutory Authority:

(1) The department will permit the tax-free sale of dyed diesel fuel exclusively for off-road use under the following conditions: (a) Dispensing equipment must be marked: "DYED DIESEL FUEL - NONTAXABLE USE ONLY - PENALTY FOR TAXABLE USE." (b) Any distributor selling dyed diesel f…

Notes Ala. Admin. Code r. 810-8-1-.48 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 Repealed: Filed June 29, 2012; effective August 3, 2012.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, §§ 40-17-18, 40-12-197, and Act 2011-565.

Notes Ala. Admin. Code r. 810-8-1-.49 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 Repealed: Filed June 29, 2012; effective August 3, 2012.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, 40-12-192, 40-17-15, and Act 2011-565.…

(Repealed). Author: Paul Bozeman Notes Ala. Admin. Code r. 810-8-1-.50 Repealed: Filed April 29, 1996; effective June 3, 1996. Statutory Authority: Code of Ala. 1975, § 40-17-18.

Notes Ala. Admin. Code r. 810-8-1-.51 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 Repealed: Filed June 29, 2012; effective August 3, 2012.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, §§ 40-17-18, 40-17-221(b), 40-12-192, 40-12-196, and Act 2011-565.…

Notes Ala. Admin. Code r. 810-8-1-.52 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 Repealed: Filed June 29, 2012; effective August 3, 2012.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, 40-17-221(b), 40-17-5, 40-17-6, and Act 2…

Notes Ala. Admin. Code r. 810-8-1-.53 Filed May 21, 1990; certification filed August 22, 1990; effective September 25, 1990. Amended: Filed April 29, 1996; effective June 3, 1996. Amended: Filed November 8, 1999; effective December 13, 1999. Amended: Filed April 10, 2000, effecti…

Notes Ala. Admin. Code r. 810-8-1-.54 New Rule: Filed June 29, 2012, effective August 3, 2012. Repealed by Alabama Administrative Monthly Volume XXXVIII, Issue No. 02, November 29, 2019, eff. 1/13/2020. Author: Steve DuBose Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5)…

(1) Every licensed distributor must keep a sales record showing each sale of motor fuel, the person to whom each sale was made and the address, the commodity sold, date and invoice number, gallonage, and value of each sale. The sales record must show the gallonage subject to exci…

(1) All fuel tax returns and reports required under Article 12 of Chapter 17 of Title 40 must be reported on a net gallon basis. Notes Ala. Admin. Code r. 810-8-1-.57 Repealed: Filed April 29, 1996; effective June 3, 1996. New Rule: Filed June 29, 2012, effective August 3, 2012. …

(1) All wholesale distributors holding motor fuel in inventory outside the bulk transfer/terminal system on the effective date of each excise tax increase are liable for the tax if the additional excise tax has not been paid as of the effective date of each tax increase. (2) The …

(1) The Motor Fuel Back Up Tax Report is to be submitted for non-taxed motor fuel sold or consumed for taxable purposes, taxable motor fuel used for taxable purposes on which an exemption or refund was allowed, or aviation gasoline or jet fuel taxed at the aviation rate or jet fu…

(1) § 40-17-332(j), Code of Ala. 1975, provides that the exempt entities listed in § 40-17-329(e), Code of Ala. 1975, must be issued an exemption license in order to purchase state excise tax exempt motor fuel. When purchases of gasoline and/or undyed diesel fuel are made by thes…

Notes Ala. Admin. Code r. 810-8-1-.61 New Rule: Filed December 11, 1995; effective January 15, 1996. Repealed: Filed June 29, 2012; effective August 3, 2012. Author: Steve DuBose Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-17-22, and Act 2011-565.

Notes Ala. Admin. Code r. 810-8-1-.62 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 Statutory Authority: Code of Ala. 1975, §§ 40-2…

(1) Suppliers or permissive suppliers may deduct from the next monthly return those tax payments that were not remitted from the previous month to the supplier or permissive supplier by any licensed distributor or licensed importer who removed motor fuel on which the tax is due f…

(1) Suppliers and permissive suppliers who timely file a return with the payment due may deduct from the amount of tax payable with the return an administrative discount of one half of one percent (.005) of the amount of tax payable to the state (§ 40-17-340(e), Code of Ala. 1975…

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, as provided for therein, on each gallon of diesel fuel sold during the preceding fiscal year…

Notes Ala. Admin. Code r. 810-8-1-.66 Amended by Alabama Administrative Monthly Volume XXXIV, Issue No. 09, June 30, 2016, eff. 7/30/2016. Repealed by Alabama Administrative Monthly Volume XXXVI, Issue No. 01, October 31, 2017, eff. 12/4/2017. Author: Bonita Calhoun Statutory Aut…

Notes Ala. Admin. Code r. 810-8-1-.67 Amended by Alabama Administrative Monthly Volume XXXIV, Issue No. 09, June 30, 2016, eff. 7/30/2016. Repealed by Alabama Administrative Monthly Volume XL, Issue No. 02, November 30, 2021, eff. 1/14/2022. Author: Bonita Calhoun Statutory Autho…

Notes Ala. Admin. Code r. 810-8-1-.68 Amended by Alabama Administrative Monthly Volume XXXIV, Issue No. 09, June 30, 2016, eff. 7/30/2016. Repealed by Alabama Administrative Monthly Volume XXXVII, Issue No. 12, September 30, 2020, eff. 11/14/2019. Authors: Bonita Calhoun Statutor…

(1) The Inspection Fee Back Up Report is to be submitted for non-taxed dyed diesel fuel, dyed kerosene, and/or lubricating oil that was sold or consumed for taxable purposes or taxable dyed diesel fuel, dyed kerosene, and/or lubricating oil that was used for taxable purposes on w…

Notes Ala. Admin. Code r. 810-8-1-.70 Amended by Alabama Administrative Monthly Volume XXXVI, Issue No. 09, June 29, 2018, eff. July 23, 2018; 10/1/2018. Repealed by Alabama Administrative Monthly Volume XXXVII, Issue No. 12, September 30, 2020, eff. 11/14/2019. Authors: Bonita C…

Notes Ala. Admin. Code r. 810-8-1-.71 Amended by Alabama Administrative Monthly Volume XXXVI, Issue No. 09, June 29, 2018, eff. July 23, 2018; 10/1/2018. Repealed by Alabama Administrative Monthly Volume XXXVII, Issue No. 12, September 30, 2020, eff. 11/14/2019. Authors: Bonita C…

(1) Every licensed public seller or fleet producer of compressed natural gas (CNG) or liquefied natural gas (LNG) shall maintain copies of the purchase invoices showing the quantity of natural gas purchased and used to produce CNG and the amount of CNG OR LNG product purchased, r…