Title 40 — Title 40

(a) There is hereby levied a reduced rate excise tax on compressed natural gas (CNG) and liquefied natural gas (LNG) in an amount of $.08 per GGE or DGE effective October 1, 2018. Effective October 1, 2023, the reduced rate excise tax on compressed natural gas (CNG) and liquefied…

Each application for a license under this article must be made upon a form prescribed by the commissioner and furnished by the department. History: (Act 2017-229, §2.)

Each person engaged in business in this state as a public seller of CNG/LNG or a fleet producer of CNG/LNG shall first obtain a public seller of CNG/LNG or a fleet producer of CNG/LNG license. The application fee for a public seller of CNG/LNG or a fleet producer of CNG/LNG licen…

(a) Upon approval of the application by the department, the applicant must file with the department a surety bond. The bond amount for an applicant for a license as a public seller of CNG/LNG or a fleet producer of CNG/LNG shall be a minimum of twenty-five thousand dollars ($25,0…

(a) The department may refuse to issue a license under this article if the applicant or a principal of the applicant has done any of the following: (1) Had a compressed natural gas or liquefied natural gas license or registration issued by this state or another state cancelled fo…

Upon approval of the required bond, the department shall issue the license to the applicant. The license is not transferable and remains in effect until surrendered or cancelled. History: (Act 2017-229, §2.)

(a) A licensee who discontinues in its entirety the business for which a license was authorized by this article shall notify the department in writing at least 10 days prior to the time the discontinuance, sale, or transfer takes effect and shall surrender the license to the depa…

(a) In accordance with Chapter 2A, the department may cancel any license required under this article, upon written notice sent to the licensee’s last known address as it appears in the department’s files, for any of the following reasons: (1) Filing by the licensee of a false rep…

For the purpose of this article, the following terms shall have the meanings respectively ascribed by this section: (1) LUBRICATING OIL. Any devices or substitutes therefor, commonly used in lubricating or oiling engines, bearings, journals, axles, hubs, and other parts of machin…

Every distributor, manufacturer, retail dealer, or storer of lubricating oil, as herein defined, shall pay an excise tax of $.02 per gallon upon the selling, distributing, or withdrawing from storage in this state for any use lubricating oil as herein defined; provided, that this…

Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the said department shall be deducted, as a first charge thereon, from the taxes collecte…

The excise tax imposed by this article shall apply to persons, firms, corporations, dealers, or distributors storing lubricating oil and distributing the same or allowing the same to be withdrawn from storage, whether such withdrawals are for sale or for use; provided, that “sell…

(a) Each person, firm, corporation, or agency selling diesel fuel, other than transmix, across the rack at a terminal within this state shall pay to the Department of Revenue for the use of the state, within two weeks from the beginning of the fiscal year, a wholesale oil license…

The statement herein required to be made by the distributor, manufacturer, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths, and any false or fraudulent statement sworn to shall constitute perjury; and, upon conviction thereof, the per…

All distributors, manufacturers, storers, or retail dealers shall keep within the State of Alabama at some certain place or office, such books, documents, or papers as will clearly show the amount of sales or withdrawals of any oils, greases, or their substitutes made in this sta…

Every distributor, storer, retail dealer, or manufacturer engaged in the sale or withdrawal of any oils, greases, or their substitutes, as herein defined, shall make a report on blanks furnished by the Department of Revenue to the Department of Revenue showing the place and post-…

If any distributor, manufacturer, storer, or retail dealer in any oils, greases, or their substitutes in this state covered by the provisions of this article shall fail to make the reports, or any of them, to the Department of Revenue as herein required, or shall fail to keep the…

It shall be the duty of the Department of Revenue to enforce the provisions of this article, and the Department of Revenue or its agent shall have the right to examine the books, reports, and accounts of every such distributor, manufacturer, storer, or retail dealer of any oils, …

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1939, No. 590, p. 958, §19; Code 1940, T. 51, §665(19).)

The acceptance of any money paid for the excise tax provided for in this article shall in no way preclude the collection of the money actually due; provided, that the money actually paid shall constitute a credit against the money actually due. In the event of the payment of an a…

The forms for all statements and reports required by the provisions of this article shall be prescribed and furnished by the Department of Revenue, and the cost of the enforcement of this article shall be paid out of the funds derived from the excise tax herein prescribed upon a …

Any distributor, manufacturer, storer, or retail dealer who shall violate any of the provisions of this article may be restrained and the proper prosecution instituted in the name of the State of Alabama by its Attorney General or under his direction by any district attorney from…

On or before the twentieth day of each calendar month, every person liable hereunder shall render to the Department of Revenue a true and correct statement of all sales and withdrawals of the products herein taxed and at the same time pay to the Department of Revenue an amount of…

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1939, No. 590, p. 958, §22; Code 1940, T. 51, §665(20).)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1939, No. 590, p. 958, §2; Code 1940, T. 51, §665(2); Acts 1951, No. 902, p. 1539, §2; Acts 1953, No. 694, p. 947, §2; Acts 1955, 1st Ex. Sess., No. 42, p. 64; Acts 1971, No. 1727, p. 2889; Acts 199…

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1939, No. 590, p. 958, §18; Code 1940, T. 51, §665(18); Acts 1995, No. 95-410, p. 881, §1.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §688.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §689.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §691; Acts 1995, No. 95-410, p. 881, §1.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1992, 2nd Ex. Sess., No. 92-703, p. 173, §3; Acts 1995, No. 95-410, p. 881, §1.)

(a) There is hereby levied in addition to all other taxes of every kind now imposed by law an excise tax on lubricating oil of $.04 per gallon, which shall be collected as herein provided. (b) Every manufacturer, distributor, refiner, retail dealer, storer, or user of lubricating…

The provisions of this article pertaining to lubricating oil and the tax herein levied on lubricating oil shall be administered and collected in accordance with Sections 40-17-170, 40-17-173, 40-17-176 through 40- 17-186, or as otherwise provided in this title. History: (Acts 198…

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1980, No. 80-427, p. 590, §3; Act 2004-546, §1.)

All revenues received or collected by the Department of Revenue upon the selling, use or consumption, distributing, storing, or withdrawing from storage in this state of lubricating oil remaining after the payment of the expense of administration and enforcement of this article a…

Repealed by Act 2013-402, §2, effective August 1, 2013. History: (Acts 1980, No. 80-427, p. 590, §5; Acts 1987, No. 87-675, p. 1205.)

The State Treasurer shall make all allocations of the revenue collections and shall make the distribution and payments thereof pursuant to such allocations provided for in this article. History: (Acts 1980, No. 80-427, p. 590, §6.)

from Certain Fuel Taxes. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1988, No. 88-641, p. 1027; Acts 1991, No. 91-672, p. 1310, §1.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1991, No. 91-665, p. 1273, §1.)

For the purpose of this article, the following words shall have the following meanings: (1) AGREEMENT. The International Fuel Tax Agreement. (2) BASE JURISDICTION. The member jurisdiction where qualified motor vehicles are based for vehicle registration purposes. (3) COMMISSIONER…

(a) Notwithstanding any other provisions of this law, the Commissioner of the Department of Revenue is authorized to enter into reciprocal agreements on behalf of this state with the duly authorized representatives of any of the states of the United States, the District of Columb…

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 eligible for licensing, define qualified motor vehicles, determine bonding requirement, specify reporting re…

The department may collect any motor fuel taxes and fees due the members of the agreement under the provisions therein, and may deposit taxes and fees collected into an escrow account, until the time as the taxes and fees can be distributed to the respective members. History: (Ac…

(a) The proceeds of the tax herein levied accruing to the State of Alabama, less the actual costs of collection, shall be paid by the department to the State Treasurer for disbursement as follows: (1) That portion of the tax that is attributable to the use of motor fuel subject t…

The agreement pursuant to this article may provide for each state to audit the records of persons based in the state to determine if the motor fuel taxes due each state are properly reported and paid. Each state shall forward the findings of the audits performed on persons based …

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1995, No. 95-410, p. 881, §2.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1995, No. 95-410, p. 881, §3.)

Repealed by Act 2011-565, §45, p. 1084, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §646; Acts 1951, No. 847, p. 1477; Acts 1953, No. 772, p. 1036, §1.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1957, No. 743, p. 1173, §2; §40-17-100; amended and renumbered by Act 2008-275, p. 402, §6.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1957, No. 743, p. 1173, §1; §40-17-101; amended and renumbered by Act 2008-275, p. 402, §6.)

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: Acts 1957, No. 743, p. 1173, §3; Acts 1959, No. 416, p. 1104, §1; Acts 1992, No. 92-203, p. 486, §5; §40-17-102; amended and renumbered by Act 2008-275, p. 402, §6.)