Partnertax.ai
Start free trial →

Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-356

Dyed Diesel Fuel

Official textalison.legislature.state.al.us

A notice stating: “DYED DIESEL FUEL, NON-HIGHWAY USE ONLY, PENALTY FOR HIGHWAY USE” or a similar phrase that clearly indicates that the diesel fuel is not to be used to operate a highway vehicle shall be provided or posted in all of the following circumstances:

# (1)

By the terminal operator to a person who receives dyed diesel fuel at a terminal rack of that terminal operator.

# (2)

By a seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump or bulk plant posted in accordance with the requirements of this section.

# (3)

By a seller on a retail pump or bulk plant where it sells dyed diesel fuel for use by its buyer.

# (4)

By the time of the removal or sale appears on shipping documents, bills of lading, and invoices accompanying the sale or removal of the dyed diesel fuel.

Last amended: Act 2011-565, p. 1084, §37.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 40-17-332 · Licenses Required
  2. 40-17-333 · Application for License
  3. 40-17-334 · Licensed Permissive Suppliers
  4. 40-17-335 · Surety Bond. (Amended by Act 2026-528)
  5. 40-17-336 · Refusal to Issue License; Appeal
  6. 40-17-337 · Issuance of License; Nontransferability
  7. 40-17-338 · Discontinuance of Business by a Licensee
  8. 40-17-339 · Cancellation of License
  9. 40-17-340 · Filing of Monthly Return and Payment Due
  10. 40-17-341 · Remitting of Taxes Due to Supplier or Permissive Supplier
  11. 40-17-342 · Requirements for Returns
  12. 40-17-343 · Deductions from Monthly Return for Payments Not Previously…
  13. 40-17-344 · Payments Held in Trust for the State; Notification of…
  14. 40-17-345 · Import Verification Number; Licensing
  15. 40-17-346 · Monthly Exporter Returns
  16. 40-17-347 · Monthly Informational Report of Terminal Operators; Annual…
  17. 40-17-348 · Monthly Informational Report of Motor Fuel Transporter
  18. 40-17-349 · Violations
  19. 40-17-350 · Transportation of Motor Fuel; Inspections
  20. 40-17-351 · Civil Penalties
  21. 40-17-352 · Criminal Penalties
  22. 40-17-353 · (Amended by Act 2026-528) Seizure of Storage Receptacles…
  23. 40-17-354 · Recordkeeping
  24. 40-17-355 · Refusal to Permit Inspection
  25. 40-17-356 · Dyed Diesel Fuel
  26. 40-17-357 · Preemption of Local Laws
  27. 40-17-358 · Taxes to Be Borne by Consumer and Paid Once
  28. 40-17-359 · Distribution and Use of Proceeds
  29. 40-17-360 · Disposition of Aviation Fuel Proceeds
  30. 40-17-361 · Disposition of Diesel Proceeds
  31. 40-17-362 · Use of Tax Proceeds for Highway Purposes
  32. 40-17-362.1 · Use of Motor Fuel Taxes for Road and Bridge Purposes;…
  33. 40-17-363 · Funding
  34. 40-17-370 · Levy, Administration, and Collection of Additional Excise…
  35. 40-17-371 · Cost of Collection; Distribution of Tax Proceeds
  36. 40-17-380 · Definitions
  37. 40-17-381 · Development of System for Filing Electronic Tax Return for…
  38. 40-17-382 · Authorization and Use of System
  39. 40-17-383 · Local Motor Fuel Tax Advisory Committee
  40. 40-17-384 · Construction of Article
Full table of contents →