Short Title

Official textalison.legislature.state.al.us

This article shall be known and may be cited as the Alabama Terminal Excise Tax Act.

Last amended: Act 2011-565, p. 1084, §1.

Source: view the official text

In this chapter (40 sections)

40-17-225 · Allocations of Revenue Collections
40-17-240 · Exemption of Class 1 Municipalities, Boards of Education,…
40-17-250 · Exemption of Class 2 Municipalities from Oil, Gasoline and…
40-17-270 · Definitions
40-17-271 · Powers and Authority of the Commissioner of the Department…
40-17-272 · Provisions of Agreement
40-17-273 · Collection of Taxes and Fees; Escrow
40-17-274 · Disbursement
40-17-275 · Audit
40-17-290 · Discount Authorized
40-17-291 · Floor-Stocks Tax on Motor Fuel
40-17-300 · Definitions
40-17-301 · Purposes
40-17-302 · Eligibility for Refund; Amount
40-17-303 · Filing and Form of Claim for Refund
40-17-304 · Time for Filing Claim
40-17-305 · Payment of Refund; Appropriation
40-17-306 · Powers of Commissioner of Revenue
40-17-307 · Assessment of Tractors for Ad Valorem Tax
40-17-308 · False or Fraudulent Claims
40-17-320 · Short Title
40-17-321 · Legislative Intent
40-17-322 · Definitions
40-17-323 · Promulgation of Rules; Reporting Forms or Format
40-17-324 · Exchange of Information with Other States
40-17-325 · Levy of Excise Tax; Rates
40-17-326 · Taxable Activities; Terminal Operators Deemed Suppliers;…
40-17-327 · Taxable Unaccounted for Motor Fuel Losses at a Terminal
40-17-328 · Fuels on Which Tax Is Levied; Who Is Liable for Tax
40-17-329 · Exemptions
40-17-330 · Refund Petitions and Claims
40-17-331 · Floor-Stocks Tax on Motor Fuel
40-17-332 · Licenses Required
40-17-333 · Application for License
40-17-334 · Licensed Permissive Suppliers
40-17-335 · Surety Bond. (Amended by Act 2026-528)
40-17-336 · Refusal to Issue License; Appeal
40-17-337 · Issuance of License; Nontransferability
40-17-338 · Discontinuance of Business by a Licensee
40-17-339 · Cancellation of License

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