Rule 810-8-1-.20

Ala. Admin. Code r. 810-8-1-.20

Motor Fuel Sales To The United States

Effective Nov 14, 2019Amended: Filed June 29, 2012; effective August 3, 2012. Amended: Published October 30, 2019; effective November 14, 2019.Alabama Department of Revenue

Sales of motor fuel to the United States, its agencies, and instrumentalities, including units of the National Guard, are exempt from the excise tax.

Author: Steve DuBose, Bonita Calhoun

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-323.

History: Amended: Filed June 29, 2012; effective August 3, 2012. Amended: Published October 30, 2019; effective November 14, 2019.