1. (1) With respect to diesel fuel tax which is required to be added to the price of undyed diesel fuel, used in designated off-road equipment, the taxpayer must pay the appropriate tax at time of purchase and the amount of the tax will be refunded to the taxpayers on a quarterly basis.
2. (2) Off-road equipment includes but is not limited to self-propelled equipment such as tractors, mobile cranes, forklifts, and stationary equipment such as generators, boilers, and reefer units.
3. (3) Request for refund shall be made on forms prescribed by the department, properly attested to along with a copy of purchase invoices, withdrawal log, list of off-road equipment including equipment identification number, and any other documentation required by the department.

4. (4) The purchase invoice must show the following:

   1. (a) Date of sale
   2. (b) Name and address of vendor
   3. (c) Type of fuel
   4. (d) Number of gallons
   5. (e) Invoice number
   6. (f) Tax as separate line item or a statement on the purchase invoice that the state excise tax has been included in the price per gallon.

5. (5) The claimant must maintain a daily withdrawal log of all undyed motor fuel for off-road use. This log should include:

   1. (a) The date of withdrawal
   2. (b) The type of equipment
   3. (c) The equipment identification number
   4. (d) The number of gallons placed in the off-road vehicle or equipment.
6. (6) The statute of limitations for filing a refund is two (2) years from the date that the fuel was purchased.

Author: Steve DuBose, Bonita Calhoun

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-323, 40-17-329, 40-17-330.

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