Birmingham Regional Paratransit Consortium, Inc. - Exemption From State Gasoline, Motor Fuel Excise Taxes, and Inspection Fees.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Exemptions From Taxation and Licenses.
  5. General Provisions.
  6. Birmingham Regional Paratransit Consortium, Inc. - Exemption From State Gasoline, Motor Fuel Excise Taxes, and Inspection Fees.

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

Section 40-9-39.2

Birmingham Regional Paratransit Consortium, Inc. - Exemption from state gasoline, motor fuel excise taxes, and inspection fees.

The Birmingham Regional Paratransit Consortium, Inc., doing business as ClasTran, is exempt from state gasoline, motor fuel excise taxes, and inspection fees. The Birmingham Regional Paratransit Consortium, Inc., shall pay the appropriate tax at the time purchases are made, and the amount of tax shall be refunded by the Department of Revenue pursuant to the procedures for refunds provided in Chapter 2A. Any refunds granted pursuant to this exemption shall be subject to the provisions of paragraph (b)(2)a. of Section 40-1-44.

(Act 2021-374, §1.)


Download our app to see the most-to-date content.