Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-17-336
Refusal to Issue License; Appeal
# (a)
The department may refuse to issue a license under this article if the applicant or any principal of the applicant has done any of the following:
# (1)
Had a license or registration issued under prior law or this article canceled by the department for cause.
# (2)
Had a motor fuel license or registration issued by another state canceled for cause.
# (3)
Had a federal certificate of registry issued under Section 4101 of the Internal Revenue Code, or a similar federal authorization, revoked.
# (4)
Been convicted of any offense involving fraud or misrepresentation.
# (5)
Been convicted of any other offense that indicates that the applicant may not comply with this article if issued a license.
# (b)
The department may also refuse to issue a license if the applicant is in arrears to the state for any taxes or for other good cause shown.
# (c)
Any refusal by the department under this section to issue a license may be appealed to the Alabama Law Tribunal under the provisions of Chapter 2B of this title.
Source: view the official text
In this chapter (40 sections)
- 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
- 40-17-340 · Filing of Monthly Return and Payment Due
- 40-17-341 · Remitting of Taxes Due to Supplier or Permissive Supplier
- 40-17-342 · Requirements for Returns
- 40-17-343 · Deductions from Monthly Return for Payments Not Previously…
- 40-17-344 · Payments Held in Trust for the State; Notification of…
- 40-17-345 · Import Verification Number; Licensing
- 40-17-346 · Monthly Exporter Returns
- 40-17-347 · Monthly Informational Report of Terminal Operators; Annual…
- 40-17-348 · Monthly Informational Report of Motor Fuel Transporter
- 40-17-349 · Violations
- 40-17-350 · Transportation of Motor Fuel; Inspections
- 40-17-351 · Civil Penalties
- 40-17-352 · Criminal Penalties
- 40-17-353 · (Amended by Act 2026-528) Seizure of Storage Receptacles…
- 40-17-354 · Recordkeeping
- 40-17-355 · Refusal to Permit Inspection