Import Verification Number; Licensing

Official textalison.legislature.state.al.us

# (a)

Any importer bringing motor fuel into this state in a transport truck, or by other means outside the terminal transfer system, who has not acquired the fuel from a supplier or permissive supplier who has pre-collected the tax shall be required to obtain an import verification number from the department or its designee prior to the actual importation of that fuel.

# (b)

An importer who knowingly imports taxable motor fuel in a transport truck in violation of the provisions of this article, without either a valid importer’s license or supplier’s license and either an import verification number or a shipping paper showing on its face that the tax on the fuel is not due shall be subject to a civil penalty of one thousand dollars ($1,000) for each occurrence, to be multiplied by the sum of the current violation plus prior violations.

# (c)

When obtaining an import verification number an importer is required to show that number on a shipping paper or invoice associated with that specific load.

Last amended: Act 2011-565, p. 1084, §26.

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