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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-330

Refund Petitions and Claims

Official textalison.legislature.state.al.us

# (a)

Any person entitled to a refund pursuant to Section 40-17-329 within two years of the date that the motor fuel was purchased shall present to the department a petition accompanied by the original or duplicate original sales slip, invoice, or any other documentation approved by the department showing the gallons of motor fuel purchased and the taxes paid. The petition shall be in a format prescribed by the commissioner, shall be accompanied by supporting records, and sworn to by the applicant under the penalty of perjury.

# (b)

The licensed distributor filing a refund claim pursuant to subsection (b) of Section 40-17-329 shall be eligible for an administrative allowance of two cents ($.02) on each gallon of gasoline and diesel fuel covered by the claim.

# (c)

The right to receive any refund under this section is not assignable and any assignment thereof is void and of no effect.

# (d)

Any applicant for a refund who willfully files an inaccurate petition or false claim for a refund shall be subject to a penalty of 100 percent of the refund claimed, along with interest assessed according to the provisions of Section 40-1-44.

# (e)

The department may make any investigation or audit any records considered necessary before refunding to a person the tax levied by Section 40-17-325.

# (f)

Persons filing refund petitions in accordance with subsection (e) of Section 40-17-329 shall accurately maintain adequate records as required under regulations promulgated by the department in accordance with the provisions of Chapter 22 of Title 41.

# (g)

Whenever it is determined to the satisfaction of the department that any person is entitled to a refund for taxes paid pursuant to this article, the commissioner shall certify the amount of the refund.

Last amended: Act 2011-565, p. 1084, §11.

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In this chapter (40 sections)
  1. 40-17-291 · Floor-Stocks Tax on Motor Fuel
  2. 40-17-300 · Definitions
  3. 40-17-301 · Purposes
  4. 40-17-302 · Eligibility for Refund; Amount
  5. 40-17-303 · Filing and Form of Claim for Refund
  6. 40-17-304 · Time for Filing Claim
  7. 40-17-305 · Payment of Refund; Appropriation
  8. 40-17-306 · Powers of Commissioner of Revenue
  9. 40-17-307 · Assessment of Tractors for Ad Valorem Tax
  10. 40-17-308 · False or Fraudulent Claims
  11. 40-17-320 · Short Title
  12. 40-17-321 · Legislative Intent
  13. 40-17-322 · Definitions
  14. 40-17-323 · Promulgation of Rules; Reporting Forms or Format
  15. 40-17-324 · Exchange of Information with Other States
  16. 40-17-325 · Levy of Excise Tax; Rates
  17. 40-17-326 · Taxable Activities; Terminal Operators Deemed Suppliers;…
  18. 40-17-327 · Taxable Unaccounted for Motor Fuel Losses at a Terminal
  19. 40-17-328 · Fuels on Which Tax Is Levied; Who Is Liable for Tax
  20. 40-17-329 · Exemptions
  21. 40-17-330 · Refund Petitions and Claims
  22. 40-17-331 · Floor-Stocks Tax on Motor Fuel
  23. 40-17-332 · Licenses Required
  24. 40-17-333 · Application for License
  25. 40-17-334 · Licensed Permissive Suppliers
  26. 40-17-335 · Surety Bond. (Amended by Act 2026-528)
  27. 40-17-336 · Refusal to Issue License; Appeal
  28. 40-17-337 · Issuance of License; Nontransferability
  29. 40-17-338 · Discontinuance of Business by a Licensee
  30. 40-17-339 · Cancellation of License
  31. 40-17-340 · Filing of Monthly Return and Payment Due
  32. 40-17-341 · Remitting of Taxes Due to Supplier or Permissive Supplier
  33. 40-17-342 · Requirements for Returns
  34. 40-17-343 · Deductions from Monthly Return for Payments Not Previously…
  35. 40-17-344 · Payments Held in Trust for the State; Notification of…
  36. 40-17-345 · Import Verification Number; Licensing
  37. 40-17-346 · Monthly Exporter Returns
  38. 40-17-347 · Monthly Informational Report of Terminal Operators; Annual…
  39. 40-17-348 · Monthly Informational Report of Motor Fuel Transporter
  40. 40-17-349 · Violations
Full table of contents →