Ala. Admin. Code r. 810-8-1-.47.01
Dyed Diesel Fuel Sold For Exclusive Off-Road Use
Effective Nov 14, 2019Filed with LRS effective June 12, 1992; effective June 12, 1992; notice filed with LRS July 22, 1992; certification filed with LRS October 23, 1992; effective November 27, 1992. Amended: Filed April 29, 1996; effective June 3, 1996. Amended: Filed June 29, 2012; effective August 3, 2012. Amended: Published October 30, 2019; effective November 14, 2019.Alabama Department of Revenue
(1) The department will permit the tax-free sale of dyed diesel fuel exclusively for off-road use under the following conditions:
- (a) Dispensing equipment must be marked: "DYED DIESEL FUEL - NONTAXABLE USE ONLY - PENALTY FOR TAXABLE USE.”
- (b) Any distributor selling dyed diesel fuel exclusively for off-road use to a retail outlet must issue an invoice for each sale. Invoices issued for each sale must contain the invoice number, date of sale, number of gallons, and the correct name and address of each purchaser. The following statement must appear on the front of each invoice: “Dyed Diesel Fuel, Non-Taxable Use Only-Penalty for Taxable Use”.
Author: Bonita Calhoun
Statutory Authority: Code of Ala. 1975, §§40-17-323, 40-17-356.
History: Filed with LRS effective June 12, 1992; effective June 12, 1992; notice filed with LRS July 22, 1992; certification filed with LRS October 23, 1992; effective November 27, 1992. Amended: Filed April 29, 1996; effective June 3, 1996. Amended: Filed June 29, 2012; effective August 3, 2012. Amended: Published October 30, 2019; effective November 14, 2019.