Article
Alabama Terminal Excise Tax Act
- Ala. Code § 40-17-320— Short Title.
- Ala. Code § 40-17-321— Legislative Intent.
- Ala. Code § 40-17-322— Definitions.
- Ala. Code § 40-17-323— Promulgation of Rules; Reporting Forms or Format.
- Ala. Code § 40-17-324— Exchange of Information with Other States.
- Ala. Code § 40-17-325— Levy of Excise Tax; Rates.
- Ala. Code § 40-17-326— Taxable Activities; Terminal Operators Deemed Suppliers; Tax to Be Added to Selling Price of Motor Fuel.
- Ala. Code § 40-17-327— Taxable Unaccounted for Motor Fuel Losses at a Terminal.
- Ala. Code § 40-17-328— Fuels on Which Tax Is Levied; Who Is Liable for Tax.
- Ala. Code § 40-17-329— Exemptions.
- Ala. Code § 40-17-330— Refund Petitions and Claims.
- Ala. Code § 40-17-331— Floor-Stocks Tax on Motor Fuel.
- Ala. Code § 40-17-332— Licenses Required.
- Ala. Code § 40-17-333— Application for License.
- Ala. Code § 40-17-334— Licensed Permissive Suppliers.
- Ala. Code § 40-17-335— Surety Bond. (Amended by Act 2026-528)
- Ala. Code § 40-17-336— Refusal to Issue License; Appeal.
- Ala. Code § 40-17-337— Issuance of License; Nontransferability.
- Ala. Code § 40-17-338— Discontinuance of Business by a Licensee.
- Ala. Code § 40-17-339— Cancellation of License.
- Ala. Code § 40-17-340— Filing of Monthly Return and Payment Due.
- Ala. Code § 40-17-341— Remitting of Taxes Due to Supplier or Permissive Supplier.
- Ala. Code § 40-17-342— Requirements for Returns.
- Ala. Code § 40-17-343— Deductions from Monthly Return for Payments Not Previously Remitted; Administrative Discount.
- Ala. Code § 40-17-344— Payments Held in Trust for the State; Notification of Nonpayment.
- Ala. Code § 40-17-345— Import Verification Number; Licensing.
- Ala. Code § 40-17-346— Monthly Exporter Returns.
- Ala. Code § 40-17-347— Monthly Informational Report of Terminal Operators; Annual Report.
- Ala. Code § 40-17-348— Monthly Informational Report of Motor Fuel Transporter.
- Ala. Code § 40-17-349— Violations.
- Ala. Code § 40-17-350— Transportation of Motor Fuel; Inspections.
- Ala. Code § 40-17-351— Civil Penalties.
- Ala. Code § 40-17-352— Criminal Penalties.
- Ala. Code § 40-17-353— (Amended by Act 2026-528) Seizure of Storage Receptacles Pending Payment of Taxes, Interest, and Penalties; Sale of Motor Fuel; Forfeiture of Contraband.
- Ala. Code § 40-17-354— Recordkeeping.
- Ala. Code § 40-17-355— Refusal to Permit Inspection.
- Ala. Code § 40-17-356— Dyed Diesel Fuel.
- Ala. Code § 40-17-357— Preemption of Local Laws.
- Ala. Code § 40-17-358— Taxes to Be Borne by Consumer and Paid Once.
- Ala. Code § 40-17-359— Distribution and Use of Proceeds.
- Ala. Code § 40-17-360— Disposition of Aviation Fuel Proceeds.
- Ala. Code § 40-17-361— Disposition of Diesel Proceeds.
- Ala. Code § 40-17-362— Use of Tax Proceeds for Highway Purposes.
- Ala. Code § 40-17-362.1— Use of Motor Fuel Taxes for Road and Bridge Purposes; Exceptions.
- Ala. Code § 40-17-363— Funding.