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Alabama Code (Last Updated: November 28, 2014) |
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Title40 REVENUE AND TAXATION. |
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Chapter17. GASOLINE AND OTHER MOTOR FUELS; LUBRICATING OILS. |
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Article12. Alabama Terminal Excise Tax Act. |
| § 40-17-320. Short title. |
| § 40-17-321. Legislative intent. |
| § 40-17-322. Definitions. |
| § 40-17-323. Promulgation of rules; reporting forms or format. |
| § 40-17-324. Exchange of information with other states. |
| § 40-17-325. Levy of excise tax; rates. |
| § 40-17-326. Taxable activities; terminal operators deemed suppliers; tax to be added to selling price of motor fuel. |
| § 40-17-327. Taxable unaccounted for motor fuel losses at a terminal. |
| § 40-17-328. Fuels on which tax is levied; who is liable for tax. |
| § 40-17-329. Exemptions. |
| § 40-17-330. Refund petitions and claims. |
| § 40-17-331. Floor-stocks tax on motor fuel. |
| § 40-17-332. Licenses required. |
| § 40-17-333. Application for license. |
| § 40-17-334. Licensed permissive suppliers. |
| § 40-17-335. Surety bond. |
| § 40-17-336. Refusal to issue license; appeal. |
| § 40-17-337. Issuance of license; nontransferability. |
| § 40-17-338. Discontinuance of business by a licensee. |
| § 40-17-339. Cancellation of license. |
| § 40-17-340. Filing of monthly return and payment due. |
| § 40-17-341. Remitting of taxes due to supplier or permissive supplier. |
| § 40-17-342. Requirements for returns. |
| § 40-17-343. Deductions from monthly return for payments not previously remitted; administrative discount. |
| § 40-17-344. Payments held in trust for the state; notification of nonpayment. |
| § 40-17-345. Import verification number; licensing. |
| § 40-17-346. Monthly exporter returns. |
| § 40-17-347. Monthly informational report of terminal operators; annual report. |
| § 40-17-348. Monthly informational report of motor fuel transporter. |
| § 40-17-349. Violations. |
| § 40-17-350. Transportation of motor fuel; inspections. |
| § 40-17-351. Civil penalties. |
| § 40-17-352. Criminal penalties. |
| § 40-17-353. Seizure of storage receptacles pending payment of taxes, interest, and penalties; sale of motor fuel; forfeiture of contraband. |
| § 40-17-354. Recordkeeping. |
| § 40-17-355. Refusal to permit inspection. |
| § 40-17-356. Dyed diesel fuel. |
| § 40-17-357. Preemption of local laws. |
| § 40-17-358. Taxes to be borne by consumer and paid once. |
| § 40-17-359. Distribution and use of proceeds. |
| § 40-17-360. Disposition of aviation fuel proceeds. |
| § 40-17-361. Disposition of diesel proceeds. |
| § 40-17-362. Use of tax proceeds for highway purposes. |
| § 40-17-363. Funding. |