Ala. Admin. Code r. 810-8-1-.47.01

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

Section 810-8-1-.47.01 - Dyed Diesel Fuel Sold For Exclusive Off-Road Use

(1) The department will permit the tax-free sale of dyed diesel fuel exclusively for off-road use under the following conditions:

(a) Dispensing equipment must be marked: "DYED DIESEL FUEL - NONTAXABLE USE ONLY - PENALTY FOR TAXABLE USE."

(b) Any distributor selling dyed diesel fuel exclusively for off-road use to a retail outlet must issue an invoice for each sale. Invoices issued for each sale must contain the invoice number, date of sale, number of gallons, and the correct name and address of each purchaser. The following statement must appear on the front of each invoice: "Dyed Diesel Fuel, Non-Taxable Use Only-Penalty for Taxable Use".

Ala. Admin. Code r. 810-8-1-.47.01

Filed with LRS effective June 12, 1992; effective June 12, 1992; notice filed with LRS July 22, 1992; certification filed with LRS October 23, 1992; effective November 27, 1992. Amended: Filed April 29, 1996; effective June 3, 1996.

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, §§ 40-17-323, 40-17-356.