Ala. Code § 40-17-331 — Floor-Stocks Tax on Motor Fuel

(a) There is hereby imposed a floor-stocks tax on motor fuel held in inventory outside of the bulk transfer/terminal system on the effective date of the tax increase and on the date of each subsequent tax increase levied by the Rebuild Alabama Act.
(b) Each rate of the tax imposed by this section shall be the incremental amount of tax imposed under the Rebuild Alabama Act.
(c) Any wholesale distributor holding motor fuel in inventory outside of the bulk transfer/terminal system on the effective date of each tax increase levied by the Rebuild Alabama Act shall be liable for the tax.
(d) The tax imposed by the Rebuild Alabama Act shall be paid on or before the last day of the third month following each tax increase and shall be paid in the manner prescribed by the department.