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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-344

Payments Held in Trust for the State; Notification of Nonpayment

Official textalison.legislature.state.al.us

# (a)

All tax payments due to this state that are received by a supplier or permissive supplier shall be held by the supplier or permissive supplier as trustee in trust for this state, and the supplier or permissive supplier has a fiduciary duty to remit to the department the amount of tax received. A supplier or permissive supplier is liable for the taxes paid to it.

# (b)

A supplier or permissive supplier of motor fuel at a terminal shall notify the department within the time period established by the department of any licensed distributors, licensed exporters, or licensed importers who did not pay the tax due when the supplier or permissive supplier filed its return. The notice shall be transmitted in the form required by the department.

Last amended: Act 2011-565, p. 1084, §25.

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In this chapter (40 sections)
  1. 40-17-324 · Exchange of Information with Other States
  2. 40-17-325 · Levy of Excise Tax; Rates
  3. 40-17-326 · Taxable Activities; Terminal Operators Deemed Suppliers;…
  4. 40-17-327 · Taxable Unaccounted for Motor Fuel Losses at a Terminal
  5. 40-17-328 · Fuels on Which Tax Is Levied; Who Is Liable for Tax
  6. 40-17-329 · Exemptions
  7. 40-17-330 · Refund Petitions and Claims
  8. 40-17-331 · Floor-Stocks Tax on Motor Fuel
  9. 40-17-332 · Licenses Required
  10. 40-17-333 · Application for License
  11. 40-17-334 · Licensed Permissive Suppliers
  12. 40-17-335 · Surety Bond. (Amended by Act 2026-528)
  13. 40-17-336 · Refusal to Issue License; Appeal
  14. 40-17-337 · Issuance of License; Nontransferability
  15. 40-17-338 · Discontinuance of Business by a Licensee
  16. 40-17-339 · Cancellation of License
  17. 40-17-340 · Filing of Monthly Return and Payment Due
  18. 40-17-341 · Remitting of Taxes Due to Supplier or Permissive Supplier
  19. 40-17-342 · Requirements for Returns
  20. 40-17-343 · Deductions from Monthly Return for Payments Not Previously…
  21. 40-17-344 · Payments Held in Trust for the State; Notification of…
  22. 40-17-345 · Import Verification Number; Licensing
  23. 40-17-346 · Monthly Exporter Returns
  24. 40-17-347 · Monthly Informational Report of Terminal Operators; Annual…
  25. 40-17-348 · Monthly Informational Report of Motor Fuel Transporter
  26. 40-17-349 · Violations
  27. 40-17-350 · Transportation of Motor Fuel; Inspections
  28. 40-17-351 · Civil Penalties
  29. 40-17-352 · Criminal Penalties
  30. 40-17-353 · (Amended by Act 2026-528) Seizure of Storage Receptacles…
  31. 40-17-354 · Recordkeeping
  32. 40-17-355 · Refusal to Permit Inspection
  33. 40-17-356 · Dyed Diesel Fuel
  34. 40-17-357 · Preemption of Local Laws
  35. 40-17-358 · Taxes to Be Borne by Consumer and Paid Once
  36. 40-17-359 · Distribution and Use of Proceeds
  37. 40-17-360 · Disposition of Aviation Fuel Proceeds
  38. 40-17-361 · Disposition of Diesel Proceeds
  39. 40-17-362 · Use of Tax Proceeds for Highway Purposes
  40. 40-17-362.1 · Use of Motor Fuel Taxes for Road and Bridge Purposes;…
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