Ala. Admin. Code r. 80-8-10-.09

Current through Register Vol. 43, No. 1, October 31, 2024

Section 80-8-10-.09 - Method Of Collection

(1) The assessment shall be collected at the first point of sale by the distributors, when the retailer orders fuel to be used by commercial shrimping vessels in Alabama. The one and one quarter cents ($0.0125) per gallon assessment is added to the wholesale price or cost of fuel purchased by the retailer. Provided, however, if the fuel is ordered or intended to be used for purposes other than those set out in the statutory authority then no assessment should be collected by the distributor.

(2) A distributor shall include every person or entity who shall engage in the selling of marine diesel fuel at wholesale and not in broken or component quantities at retail.

(3) The amount of such assessment collected by the wholesaler shall be remitted to the Commissioner of Agriculture and Industries by the twentieth day following the deduction from the retailer from the account of the retailer.

Author: Robert J. Russell

Ala. Admin. Code r. 80-8-10-.09

New Rule: Filed February 11, 2005; effective March 18, 2005.

Statutory Authority:Code of Ala. 1975, §§ 2-8-354, 2-8-355.