Ala. Admin. Code r. 810-8-1-.31

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

Section 810-8-1-.31 - Definition Of A Sale

(1) Sale, in addition to its ordinary meaning and usage, includes any barter, exchange, gift, or other disposition. In every case where motor fuel or lubricating oil is sold, bartered, exchanged, given away, or otherwise disposed of, the motor fuel is determined to have been sold.

Ala. Admin. Code r. 810-8-1-.31

Amended: Filed June 29, 2012; effective August 3, 2012.

Amended by Alabama Administrative Monthly Volume XXXVII, Issue No. 12, September 30, 2020, eff. 11/14/2019.

Authors: Steve DuBose, Bonita Calhoun

Statutory Authority:Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-17-220, 40-17-221, 40-17-323.