Ala. Admin. Code r. 810-8-1-.57 – Net Gallons Basis

(1) All fuel tax returns and reports required under Article 12 of Chapter 17 of Title 40 must be reported on a net gallon basis.

Author: Steve DuBose, Bonita Calhoun

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

History: Repealed: Filed April 29, 1996; effective June 3, 1996.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.