Ala. Admin. Code r. 810-5-9-.01

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

Section 810-5-9-.01 - International Fuel Tax Agreement

Pursuant to the authority granted the Commissioner of Revenue under Section 40-17-271(c), Code of Ala. 1975, the Commissioner hereby incorporates into this rule, by its reference, the following documents: The Articles of Agreement of the International Fuel

Tax Agreement (IFTA), the IFTA Procedures Manual, and the IFTAAudit Manual (effective July 1, 1998), each in its entirety, with all modifications and revisions previously and henceforth to be adopted. A complete and current copy of each document is available from the International Fuel Tax Association, Inc. website at www.iftach.org.

Ala. Admin. Code r. 810-5-9-.01

New Rule: Filed November 28, 2001; effective January 2, 2002.

Amended by Alabama Administrative Monthly Volume XXXIV, Issue No. 10, July 29, 2016, eff. 8/29/2016.

Authors: Brenda R. Coone, Sherry Helms

Statutory Authority:Code of Ala. 1975, §§ 40-2 A-7(a)(5), 40-17-271(c).