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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-327

Taxable Unaccounted for Motor Fuel Losses at a Terminal

Official textalison.legislature.state.al.us

# (a)

There is hereby annually levied a tax at the rates specified by Section 40-17-325 on taxable unaccounted for motor fuel losses at a terminal in this state. For the purposes of this section, taxable unaccounted for motor fuel losses shall mean the number of net gallons of unaccounted for motor fuel losses that exceed one half of one percent of the number of net gallons removed from the terminal during the year by a bulk transfer or at the terminal rack. Unaccounted for motor fuel losses means the difference between: (1) The amount of motor fuel in inventory at the terminal at the beginning of the calendar year plus the amount of motor fuel received by the terminal during the year; and (2) the amount of motor fuel in inventory at the terminal at the end of the calendar year plus the amount of motor fuel removed from the terminal during the year. Accounted for motor fuel losses which have been approved by the department or motor fuel losses constituting part of a transmix shall not constitute unaccounted for motor fuel losses.

# (b)

The terminal operator is liable for the tax levied by this section on unaccounted gallons. Motor fuel received by a terminal operator and not shown on an informational report filed by the terminal operator with the department as having been removed from the terminal is presumed to be unaccounted for motor fuel losses. A terminal operator may rebut this presumption by establishing that motor fuel received at a terminal, but not shown on an informational report as having been removed from the terminal, was an accounted for loss or constitutes part of a transmix.

Last amended: Act 2011-565, p. 1084, §8.

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In this chapter (40 sections)
  1. 40-17-274 · Disbursement
  2. 40-17-275 · Audit
  3. 40-17-290 · Discount Authorized
  4. 40-17-291 · Floor-Stocks Tax on Motor Fuel
  5. 40-17-300 · Definitions
  6. 40-17-301 · Purposes
  7. 40-17-302 · Eligibility for Refund; Amount
  8. 40-17-303 · Filing and Form of Claim for Refund
  9. 40-17-304 · Time for Filing Claim
  10. 40-17-305 · Payment of Refund; Appropriation
  11. 40-17-306 · Powers of Commissioner of Revenue
  12. 40-17-307 · Assessment of Tractors for Ad Valorem Tax
  13. 40-17-308 · False or Fraudulent Claims
  14. 40-17-320 · Short Title
  15. 40-17-321 · Legislative Intent
  16. 40-17-322 · Definitions
  17. 40-17-323 · Promulgation of Rules; Reporting Forms or Format
  18. 40-17-324 · Exchange of Information with Other States
  19. 40-17-325 · Levy of Excise Tax; Rates
  20. 40-17-326 · Taxable Activities; Terminal Operators Deemed Suppliers;…
  21. 40-17-327 · Taxable Unaccounted for Motor Fuel Losses at a Terminal
  22. 40-17-328 · Fuels on Which Tax Is Levied; Who Is Liable for Tax
  23. 40-17-329 · Exemptions
  24. 40-17-330 · Refund Petitions and Claims
  25. 40-17-331 · Floor-Stocks Tax on Motor Fuel
  26. 40-17-332 · Licenses Required
  27. 40-17-333 · Application for License
  28. 40-17-334 · Licensed Permissive Suppliers
  29. 40-17-335 · Surety Bond. (Amended by Act 2026-528)
  30. 40-17-336 · Refusal to Issue License; Appeal
  31. 40-17-337 · Issuance of License; Nontransferability
  32. 40-17-338 · Discontinuance of Business by a Licensee
  33. 40-17-339 · Cancellation of License
  34. 40-17-340 · Filing of Monthly Return and Payment Due
  35. 40-17-341 · Remitting of Taxes Due to Supplier or Permissive Supplier
  36. 40-17-342 · Requirements for Returns
  37. 40-17-343 · Deductions from Monthly Return for Payments Not Previously…
  38. 40-17-344 · Payments Held in Trust for the State; Notification of…
  39. 40-17-345 · Import Verification Number; Licensing
  40. 40-17-346 · Monthly Exporter Returns
Full table of contents →