Ala. Admin. Code r. 810-8-1-.14
Loss Of Taxable Fuel Petition For Refund For Losses And Contamination Of Motor Fuel
Effective Nov 14, 2019Repealed: Filed April 29, 1996; effective June 3, 1996. New Rule: Filed June 29, 2012; effective August 3, 2012. Amended: Published October 30, 2019; effective November 14, 2019.Alabama Department of Revenue
- (1) Any person or business licensed with the department in the sale of motor fuel may petition for a refund of state excise taxes paid on fuel that is lost or destroyed as a direct result of a sudden or unexpected casualty or becomes unsalable or unusable as highway fuel.
- (2) Copies of insurance reports or any other documentation as required by the department to substantiate the claim must be attached to the petition.
- (3) The statute of limitations for filing a refund is two (2) years from the date that the fuel was destroyed or contaminated.
Author: Steve DuBose, Bonita Calhoun
Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-323 and 40-17-329(j).
History: Repealed: Filed April 29, 1996; effective June 3, 1996. New Rule: Filed June 29, 2012; effective August 3, 2012. Amended: Published October 30, 2019; effective November 14, 2019.