Ala. Admin. Code r. 810-8-1-.28

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

Section 810-8-1-.28 - Diesel Fuel Defined For Wholesale Oil License Fee/Import License Fee

Section 40-17-174, Code of Ala. 1975, requires that each person, firm, corporation, or agency selling diesel fuel across the rack at a terminal in Alabama pay a wholesale oil license fee on each gallon of diesel fuel sold during the preceding fiscal year. Also, importers of diesel fuel are required to pay an import license fee on each gallon of diesel fuel imported during the preceding fiscal year, unless the permissive supplier collects the import license fee from the person who purchases the diesel fuel for import into this state. Diesel fuel is defined in Code Section 40-17-322. Transmix, as defined in Section 40-17-322, is not taxable for the wholesale oil license fee/import license fee.

Ala. Admin. Code r. 810-8-1-.28

Amended: Filed January 19, 1996, April 29, 1996; effective June 3, 1996. Repealed: Filed June 29, 2012; effective August 3, 2012. New Rule: Filed October 17, 2013; effective November 21, 2013.

Author: Bonita Calhoun

Statutory Authority:Code of Ala. 1975, §§ 40-17-18, 40-17-2, 40-17-14, 40-17-221(b), 40-17 152, and Act 2011-565.