Alabama Terminal Excise Tax Act.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Gasoline and Other Motor Fuels; Lubricating Oils.
  5. Alabama Terminal Excise Tax Act.

Checkout our iOS App for a better way to browser and research.

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.