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U.S. State Codes
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Alabama
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Title 40 - Revenue and Taxa...
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Chapter 17 - Gasoline and O...
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Article 12 - Alabama Terminal Excise Tax Act.
Article 12 - Alabama Terminal Excise Tax Act.
Section 40-17-320 - Short title.
Section 40-17-321 - Legislative intent.
Section 40-17-322 - Definitions.
Section 40-17-323 - Promulgation of rules; reporting forms or format.
Section 40-17-324 - Exchange of information with other states.
Section 40-17-325 - Levy of excise tax; rates.
Section 40-17-326 - Taxable activities; terminal operators deemed suppliers; tax to be added to selling price of motor fuel.
Section 40-17-327 - Taxable unaccounted for motor fuel losses at a terminal.
Section 40-17-328 - Fuels on which tax is levied; who is liable for tax.
Section 40-17-329 - Exemptions.
Section 40-17-330 - Refund petitions and claims.
Section 40-17-331 - Floor-stocks tax on motor fuel.
Section 40-17-332 - Licenses required.
Section 40-17-333 - Application for license.
Section 40-17-334 - Licensed permissive suppliers.
Section 40-17-335 - Surety bond.
Section 40-17-336 - Refusal to issue license; appeal.
Section 40-17-337 - Issuance of license; nontransferability.
Section 40-17-338 - Discontinuance of business by a licensee.
Section 40-17-339 - Cancellation of license.
Section 40-17-340 - Filing of monthly return and payment due.
Section 40-17-341 - Remitting of taxes due to supplier or permissive supplier.
Section 40-17-342 - Requirements for returns.
Section 40-17-343 - Deductions from monthly return for payments not previously remitted; administrative discount.
Section 40-17-344 - Payments held in trust for the state; notification of nonpayment.
Section 40-17-345 - Import verification number; licensing.
Section 40-17-346 - Monthly exporter returns.
Section 40-17-347 - Monthly informational report of terminal operators; annual report.
Section 40-17-348 - Monthly informational report of motor fuel transporter.
Section 40-17-349 - Violations.
Section 40-17-350 - Transportation of motor fuel; inspections.
Section 40-17-351 - Civil penalties.
Section 40-17-352 - Criminal penalties.
Section 40-17-353 - Seizure of storage receptacles pending payment of taxes, interest, and penalties; sale of motor fuel; forfeiture of contraband.
Section 40-17-354 - Recordkeeping.
Section 40-17-355 - Refusal to permit inspection.
Section 40-17-356 - Dyed diesel fuel.
Section 40-17-357 - Preemption of local laws.
Section 40-17-358 - Taxes to be borne by consumer and paid once.
Section 40-17-359 - Distribution and use of proceeds.
Section 40-17-360 - Disposition of aviation fuel proceeds.
Section 40-17-361 - Disposition of diesel proceeds.
Section 40-17-362 - Use of tax proceeds for highway purposes.
Section 40-17-363 - Funding.