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Alabama Terminal Excise Tax Act.
Law
Code of Alabama
Revenue and Taxation.
Gasoline and Other Motor Fuels; Lubricating Oils.
Alabama Terminal Excise Tax Act.
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Section
40-17-320
Short Title.
Section
40-17-321
Legislative Intent.
Section
40-17-322
Definitions.
Section
40-17-323
Promulgation of Rules; Reporting Forms or Format.
Section
40-17-324
Exchange of Information With Other States.
Section
40-17-325
Levy of Excise Tax; Rates.
Section
40-17-326
Taxable Activities; Terminal Operators Deemed Suppliers; Tax to Be Added to Selling Price of Motor Fuel.
Section
40-17-327
Taxable Unaccounted for Motor Fuel Losses at a Terminal.
Section
40-17-328
Fuels on Which Tax Is Levied; Who Is Liable for Tax.
Section
40-17-329
Exemptions.
Section
40-17-330
Refund Petitions and Claims.
Section
40-17-331
Floor-Stocks Tax on Motor Fuel.
Section
40-17-332
Licenses Required.
Section
40-17-333
Application for License.
Section
40-17-334
Licensed Permissive Suppliers.
Section
40-17-335
Surety Bond.
Section
40-17-336
Refusal to Issue License; Appeal.
Section
40-17-337
Issuance of License; Nontransferability.
Section
40-17-338
Discontinuance of Business by a Licensee.
Section
40-17-339
Cancellation of License.
Section
40-17-340
Filing of Monthly Return and Payment Due.
Section
40-17-341
Remitting of Taxes Due to Supplier or Permissive Supplier.
Section
40-17-342
Requirements for Returns.
Section
40-17-343
Deductions From Monthly Return for Payments Not Previously Remitted; Administrative Discount.
Section
40-17-344
Payments Held in Trust for the State; Notification of Nonpayment.
Section
40-17-345
Import Verification Number; Licensing.
Section
40-17-346
Monthly Exporter Returns.
Section
40-17-347
Monthly Informational Report of Terminal Operators; Annual Report.
Section
40-17-348
Monthly Informational Report of Motor Fuel Transporter.
Section
40-17-349
Violations.
Section
40-17-350
Transportation of Motor Fuel; Inspections.
Section
40-17-351
Civil Penalties.
Section
40-17-352
Criminal Penalties.
Section
40-17-353
Seizure of Storage Receptacles Pending Payment of Taxes, Interest, and Penalties; Sale of Motor Fuel; Forfeiture of Contraband.
Section
40-17-354
Recordkeeping.
Section
40-17-355
Refusal to Permit Inspection.
Section
40-17-356
Dyed Diesel Fuel.
Section
40-17-357
Preemption of Local Laws.
Section
40-17-358
Taxes to Be Borne by Consumer and Paid Once.
Section
40-17-359
Distribution and Use of Proceeds.
Section
40-17-360
Disposition of Aviation Fuel Proceeds.
Section
40-17-361
Disposition of Diesel Proceeds.
Section
40-17-362
Use of Tax Proceeds for Highway Purposes.
Section
40-17-363
Funding.