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Code of Alabama

Article 12

Alabama Terminal Excise Tax Act

40-17-320Short Title.40-17-321Legislative Intent.40-17-322Definitions.40-17-323Promulgation of Rules; Reporting Forms or Format.40-17-324Exchange of Information with Other States.40-17-325Levy of Excise Tax; Rates.40-17-326Taxable Activities; Terminal Operators Deemed Suppliers; Tax to Be Added to Selling Price of Motor Fuel.40-17-327Taxable Unaccounted for Motor Fuel Losses at a Terminal.40-17-328Fuels on Which Tax Is Levied; Who Is Liable for Tax.40-17-329Exemptions.40-17-330Refund Petitions and Claims.40-17-331Floor-Stocks Tax on Motor Fuel.40-17-332Licenses Required.40-17-333Application for License.40-17-334Licensed Permissive Suppliers.40-17-335Surety Bond.40-17-336Refusal to Issue License; Appeal.40-17-337Issuance of License; Nontransferability.40-17-338Discontinuance of Business by a Licensee.40-17-339Cancellation of License.40-17-340Filing of Monthly Return and Payment Due.40-17-341Remitting of Taxes Due to Supplier or Permissive Supplier.40-17-342Requirements for Returns.40-17-343Deductions from Monthly Return for Payments Not Previously Remitted; Administrative Discount.40-17-344Payments Held in Trust for the State; Notification of Nonpayment.40-17-345Import Verification Number; Licensing.40-17-346Monthly Exporter Returns.40-17-347Monthly Informational Report of Terminal Operators; Annual Report.40-17-348Monthly Informational Report of Motor Fuel Transporter.40-17-349Violations.40-17-350Transportation of Motor Fuel; Inspections.40-17-351Civil Penalties.40-17-352Criminal Penalties.40-17-353Seizure of Storage Receptacles Pending Payment of Taxes, Interest, and Penalties; Sale of Motor Fuel; Forfeiture of Contraband.40-17-354Recordkeeping.40-17-355Refusal to Permit Inspection.40-17-356Dyed Diesel Fuel.40-17-357Preemption of Local Laws.40-17-358Taxes to Be Borne by Consumer and Paid Once.40-17-359Distribution and Use of Proceeds.40-17-360Disposition of Aviation Fuel Proceeds.40-17-361Disposition of Diesel Proceeds.40-17-362Use of Tax Proceeds for Highway Purposes.40-17-362.1Use of Motor Fuel Taxes for Road and Bridge Purposes; Exceptions.40-17-363Funding.