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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-334

Licensed Permissive Suppliers

Official textalison.legislature.state.al.us

# (a)

A person may elect to obtain a permissive supplier license to collect the tax levied by Section 40-17-325 for motor fuel that is removed at a terminal in another state and has Alabama as the destination state.

# (b)

A licensed permissive supplier removing motor fuel at a terminal located in another state with Alabama as its destination state shall do all of the following:

# (1)

Collect the tax due this state on the motor fuel.

# (2)

Waive any defense that this state lacks jurisdiction to require the supplier to collect the tax due this state on the motor fuel under this article.

# (3)

Report and pay the tax due on the motor fuel in the same manner as if the removal had occurred at a terminal located in Alabama.

# (4)

Keep records of the removal of the motor fuel and submit to audits concerning the motor fuel as if the removal had occurred at a terminal located in Alabama.

# (c)

A licensed permissive supplier acknowledges that this state imposes the requirements listed in subsection (b) under its general police power and submits to the jurisdiction of this state for purposes related to the administration of this article.

Last amended: Act 2011-565, p. 1084, §15.

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In this chapter (40 sections)
  1. 40-17-303 · Filing and Form of Claim for Refund
  2. 40-17-304 · Time for Filing Claim
  3. 40-17-305 · Payment of Refund; Appropriation
  4. 40-17-306 · Powers of Commissioner of Revenue
  5. 40-17-307 · Assessment of Tractors for Ad Valorem Tax
  6. 40-17-308 · False or Fraudulent Claims
  7. 40-17-320 · Short Title
  8. 40-17-321 · Legislative Intent
  9. 40-17-322 · Definitions
  10. 40-17-323 · Promulgation of Rules; Reporting Forms or Format
  11. 40-17-324 · Exchange of Information with Other States
  12. 40-17-325 · Levy of Excise Tax; Rates
  13. 40-17-326 · Taxable Activities; Terminal Operators Deemed Suppliers;…
  14. 40-17-327 · Taxable Unaccounted for Motor Fuel Losses at a Terminal
  15. 40-17-328 · Fuels on Which Tax Is Levied; Who Is Liable for Tax
  16. 40-17-329 · Exemptions
  17. 40-17-330 · Refund Petitions and Claims
  18. 40-17-331 · Floor-Stocks Tax on Motor Fuel
  19. 40-17-332 · Licenses Required
  20. 40-17-333 · Application for License
  21. 40-17-334 · Licensed Permissive Suppliers
  22. 40-17-335 · Surety Bond. (Amended by Act 2026-528)
  23. 40-17-336 · Refusal to Issue License; Appeal
  24. 40-17-337 · Issuance of License; Nontransferability
  25. 40-17-338 · Discontinuance of Business by a Licensee
  26. 40-17-339 · Cancellation of License
  27. 40-17-340 · Filing of Monthly Return and Payment Due
  28. 40-17-341 · Remitting of Taxes Due to Supplier or Permissive Supplier
  29. 40-17-342 · Requirements for Returns
  30. 40-17-343 · Deductions from Monthly Return for Payments Not Previously…
  31. 40-17-344 · Payments Held in Trust for the State; Notification of…
  32. 40-17-345 · Import Verification Number; Licensing
  33. 40-17-346 · Monthly Exporter Returns
  34. 40-17-347 · Monthly Informational Report of Terminal Operators; Annual…
  35. 40-17-348 · Monthly Informational Report of Motor Fuel Transporter
  36. 40-17-349 · Violations
  37. 40-17-350 · Transportation of Motor Fuel; Inspections
  38. 40-17-351 · Civil Penalties
  39. 40-17-352 · Criminal Penalties
  40. 40-17-353 · (Amended by Act 2026-528) Seizure of Storage Receptacles…
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