Receipt and Remission of Taxes; Liability.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Gasoline and Other Motor Fuels; Lubricating Oils.
  5. Compressed Natural Gas and Liquified Natural Gas Standardized Collection and Enforcement System
  6. Receipt and Remission of Taxes; Liability.

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Section 40-17-168.13

Receipt and remission of taxes; liability.

All tax payments due to this state that are received by a licensed public seller or a licensed fleet producer shall be held by the licensed public seller or the licensed fleet producer as trustee in trust for this state, and the licensed public seller or licensed fleet producer has a fiduciary duty to remit to the department the amount of tax received. A licensed public seller or licensed fleet producer is liable for the taxes paid to it or accrued at the time of the sale.

(Act 2017-229, §2.)


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