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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-275

Audit

Official textalison.legislature.state.al.us

The agreement pursuant to this article may provide for each state to audit the records of persons based in the state to determine if the motor fuel taxes due each state are properly reported and paid. Each state shall forward the findings of the audits performed on persons based in this state to each state in which the person has used taxable motor fuels. For persons who are not based in this state and who have used taxable motor fuel in this state, the department shall serve the audit findings received from another state in the form of an assessment on the person as though an audit was conducted by the department.

Last amended: Acts 1994, No. 94-586, p. 1078, §6.

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In this chapter (40 sections)
  1. 40-17-180 · Effect of Acceptance of Money on Recovery of Balance
  2. 40-17-182 · Forms for Reports
  3. 40-17-185 · Restraint of Violators
  4. 40-17-186 · When Statements to Be Rendered and Tax Paid
  5. 40-17-200 · When Report to Be Made by Carriers
  6. 40-17-201 · When Reports to Be Made by Warehousemen and Transfer…
  7. 40-17-203 · Penalty for Failure to Comply
  8. 40-17-220 · Lubricating Oil Excise Tax; Exemptions
  9. 40-17-221 · Administration of Article and Collection of Tax
  10. 40-17-222 · Distribution of Tax Proceeds Derived from Motor Fuel
  11. 40-17-223 · Distribution of Tax Proceeds Derived from Lubricating Oil
  12. 40-17-224 · Use of Net Tax Proceeds for Highway Purposes
  13. 40-17-225 · Allocations of Revenue Collections
  14. 40-17-240 · Exemption of Class 1 Municipalities, Boards of Education,…
  15. 40-17-250 · Exemption of Class 2 Municipalities from Oil, Gasoline and…
  16. 40-17-270 · Definitions
  17. 40-17-271 · Powers and Authority of the Commissioner of the Department…
  18. 40-17-272 · Provisions of Agreement
  19. 40-17-273 · Collection of Taxes and Fees; Escrow
  20. 40-17-274 · Disbursement
  21. 40-17-275 · Audit
  22. 40-17-290 · Discount Authorized
  23. 40-17-291 · Floor-Stocks Tax on Motor Fuel
  24. 40-17-300 · Definitions
  25. 40-17-301 · Purposes
  26. 40-17-302 · Eligibility for Refund; Amount
  27. 40-17-303 · Filing and Form of Claim for Refund
  28. 40-17-304 · Time for Filing Claim
  29. 40-17-305 · Payment of Refund; Appropriation
  30. 40-17-306 · Powers of Commissioner of Revenue
  31. 40-17-307 · Assessment of Tractors for Ad Valorem Tax
  32. 40-17-308 · False or Fraudulent Claims
  33. 40-17-320 · Short Title
  34. 40-17-321 · Legislative Intent
  35. 40-17-322 · Definitions
  36. 40-17-323 · Promulgation of Rules; Reporting Forms or Format
  37. 40-17-324 · Exchange of Information with Other States
  38. 40-17-325 · Levy of Excise Tax; Rates
  39. 40-17-326 · Taxable Activities; Terminal Operators Deemed Suppliers;…
  40. 40-17-327 · Taxable Unaccounted for Motor Fuel Losses at a Terminal
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