Alabama Administrative Code

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 Repealed: Filed June 29, 2012; effective August 3, 2012.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 Repealed: Filed June 29, 2012; effective August 3, 2012.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.

(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…