0 chapters · 2,056 sections in this title.
Ala. Code § 40-17-168.2 Levy and Collection of Tax; Application and Fee
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(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…
Ala. Code § 40-17-168.3 Application Form
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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.)
Ala. Code § 40-17-168.4 License Requirement
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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…
Ala. Code § 40-17-168.5 Surety Bond
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(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…
Ala. Code § 40-17-168.6 Refusal to Issue License; Appeal
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(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…
Ala. Code § 40-17-168.7 Issuance of License
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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.)
Ala. Code § 40-17-168.8 Discontinuance of Licensed Business; Payment of Taxes
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(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…
Ala. Code § 40-17-168.9 Cancellation of License
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(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…
Ala. Code § 40-17-170 Definitions
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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…
Ala. Code § 40-17-171 Levy; Amount; Certificates of Exemption
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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…
Ala. Code § 40-17-172 Disposition of Tax
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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…
Ala. Code § 40-17-173 Tax to Apply Whether Withdrawal for Use or Sale
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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…
Ala. Code § 40-17-174 Wholesale Oil License Fee; Import License Fee; Exemption
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(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…
Ala. Code § 40-17-175 Swearing to Statement
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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…
Ala. Code § 40-17-176 Records of Sales
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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…
Ala. Code § 40-17-177 Report of Address by Distributor, Storer, Retail Dealer, or Manufacturer
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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-…
Ala. Code § 40-17-178 Penalty for Failure to Make Reports or Keep Records
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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…
Ala. Code § 40-17-179 Duty of Department of Revenue to Enforce Provisions
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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, …
Ala. Code § 40-17-18 Rules and Regulations
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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).)
Ala. Code § 40-17-180 Effect of Acceptance of Money on Recovery of Balance
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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…
Ala. Code § 40-17-182 Forms for Reports
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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 …
Ala. Code § 40-17-185 Restraint of Violators
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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…
Ala. Code § 40-17-186 When Statements to Be Rendered and Tax Paid
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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…
Ala. Code § 40-17-19 Effect on Provisions of Article 2 of This Chapter
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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).)
Ala. Code § 40-17-2 Levied; Credit or Refund
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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…
Ala. Code § 40-17-20 Restraint of Violators of Article
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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.)
Ala. Code § 40-17-200 When Report to Be Made by Carriers
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §688.)
Ala. Code § 40-17-201 When Reports to Be Made by Warehousemen and Transfer Companies
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §689.)
Ala. Code § 40-17-203 Penalty for Failure to Comply
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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.)
Ala. Code § 40-17-22 Unlawful to Sell for Use or to Use Motor Fuel Upon Which Tax Not Paid; Penalties
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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.)
Ala. Code § 40-17-220 Lubricating Oil Excise Tax; Exemptions
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(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…
Ala. Code § 40-17-221 Administration of Article and Collection of Tax
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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…
Ala. Code § 40-17-222 Distribution of Tax Proceeds Derived from Motor Fuel
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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.)
Ala. Code § 40-17-223 Distribution of Tax Proceeds Derived from Lubricating Oil
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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…
Ala. Code § 40-17-224 Use of Net Tax Proceeds for Highway Purposes
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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.)
Ala. Code § 40-17-225 Allocations of Revenue Collections
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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.)
Ala. Code § 40-17-240 Exemption of Class 1 Municipalities, Boards of Education, Private and Church Schools, Etc.,
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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.)
Ala. Code § 40-17-250 Exemption of Class 2 Municipalities from Oil, Gasoline and Diesel Fuel Taxes
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1991, No. 91-665, p. 1273, §1.)
Ala. Code § 40-17-270 Definitions
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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…
Ala. Code § 40-17-271 Powers and Authority of the Commissioner of the Department of Revenue
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(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…
Ala. Code § 40-17-272 Provisions of Agreement
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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…
Ala. Code § 40-17-273 Collection of Taxes and Fees; Escrow
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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…
Ala. Code § 40-17-274 Disbursement
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(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…
Ala. Code § 40-17-275 Audit
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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 …
Ala. Code § 40-17-290 Discount Authorized
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1995, No. 95-410, p. 881, §2.)
Ala. Code § 40-17-291 Floor-Stocks Tax on Motor Fuel
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1995, No. 95-410, p. 881, §3.)
Ala. Code § 40-17-30 Definitions
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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.)
Ala. Code § 40-17-300 Definitions
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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.)
Ala. Code § 40-17-301 Purposes
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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.)
Ala. Code § 40-17-302 Eligibility for Refund; Amount
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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.)