Alabama Terminal Excise Tax Act
Alabama · Revenue and Taxation · §§ 40-17-320 to 40-17-363 · 45 sections
In the courts
Sections of this act have been cited in 8 court decisions.
Most-cited authority: 888 F.3d 1163 - CSX Transp., Inc. v. Ala. Dep't of Revenue
Sections covered
- Ala. Code § 40-17-320Short Title.
- Ala. Code § 40-17-321Legislative Intent.
- Ala. Code § 40-17-322Definitions.
- Ala. Code § 40-17-323Promulgation of Rules; Reporting Forms or Format.
- Ala. Code § 40-17-324Exchange of Information with Other States.
- Ala. Code § 40-17-325Levy of Excise Tax; Rates.4 cites
- Ala. Code § 40-17-326Taxable Activities; Terminal Operators Deemed Suppliers; Tax to Be Added to Selling Price of Motor Fuel.
- Ala. Code § 40-17-327Taxable Unaccounted for Motor Fuel Losses at a Terminal.
- Ala. Code § 40-17-328Fuels on Which Tax Is Levied; Who Is Liable for Tax.
- Ala. Code § 40-17-329Exemptions.
- Ala. Code § 40-17-330Refund Petitions and Claims.
- Ala. Code § 40-17-331Floor-Stocks Tax on Motor Fuel.
- Ala. Code § 40-17-332Licenses Required.
- Ala. Code § 40-17-333Application for License.
- Ala. Code § 40-17-334Licensed Permissive Suppliers.
- Ala. Code § 40-17-335Surety Bond. (Amended by Act 2026-528)
- Ala. Code § 40-17-336Refusal to Issue License; Appeal.
- Ala. Code § 40-17-337Issuance of License; Nontransferability.
- Ala. Code § 40-17-338Discontinuance of Business by a Licensee.
- Ala. Code § 40-17-339Cancellation of License.
- Ala. Code § 40-17-340Filing of Monthly Return and Payment Due.
- Ala. Code § 40-17-341Remitting of Taxes Due to Supplier or Permissive Supplier.
- Ala. Code § 40-17-342Requirements for Returns.
- Ala. Code § 40-17-343Deductions from Monthly Return for Payments Not Previously Remitted; Administrative Discount.
- Ala. Code § 40-17-344Payments Held in Trust for the State; Notification of Nonpayment.
- Ala. Code § 40-17-345Import Verification Number; Licensing.
- Ala. Code § 40-17-346Monthly Exporter Returns.
- Ala. Code § 40-17-347Monthly Informational Report of Terminal Operators; Annual Report.
- Ala. Code § 40-17-348Monthly Informational Report of Motor Fuel Transporter.
- Ala. Code § 40-17-349Violations.
- Ala. Code § 40-17-350Transportation of Motor Fuel; Inspections.
- Ala. Code § 40-17-351Civil Penalties.
- Ala. Code § 40-17-352Criminal 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 § 40-17-354Recordkeeping.
- Ala. Code § 40-17-355Refusal to Permit Inspection.
- Ala. Code § 40-17-356Dyed Diesel Fuel.
- Ala. Code § 40-17-357Preemption of Local Laws.
- Ala. Code § 40-17-358Taxes to Be Borne by Consumer and Paid Once.
- Ala. Code § 40-17-359Distribution and Use of Proceeds.
- Ala. Code § 40-17-360Disposition of Aviation Fuel Proceeds.
- Ala. Code § 40-17-361Disposition of Diesel Proceeds.4 cites
- Ala. Code § 40-17-362Use of Tax Proceeds for Highway Purposes.
- Ala. Code § 40-17-362.1Use of Motor Fuel Taxes for Road and Bridge Purposes; Exceptions.
- Ala. Code § 40-17-363Funding.
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