40-17-160
Section 40-17-160 Flat fee on vehicles using liquefied petroleum gas or natural gas as fuel; applicability of additional excise tax. (a) In lieu of an excise tax on liquefied petroleum gas used to propel motor vehicles over the highways of this state, there is hereby levied an annual flat fee on the following classes of vehicles which require a motor vehicle license using liquefied petroleum gas as fuel. For all other purposes other than the excise tax, the term "liquefied petroleum gas" shall be included with the term gasoline as defined in Section 40-17-322: Class 1. Passenger automobiles, vans, and trucks and pickups under one ton...$75.00 Class 2. Recreational vehicles and vans and trucks one ton or over but with a rear axle carrying capacity of less than 14,000 pounds...$85.00 Class 3. Bobtail trucks and equivalent vehicles to be defined as any other vehicle having the capacity of carrying a loaded rear axle weight of 14,000 pounds or more...$150.00 Class...
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40-17-168.2
of the compressed natural gas or liquefied natural gas for use in a vehicle designed to be operated on the public roads and highways. (2) Fleet producers of compressed natural gas or liquefied natural gas shall remit to the department an excise tax in an amount equal to the excise tax in effect as prescribed by this subsection per GGE on compressed natural gas or per DGE on liquefied natural gas withdrawn for use in a vehicle designed to be operated on the public roads and highways. (b)(1) Personal producers of compressed natural gas who installed a system to compress natural gas, prior to January 1, 2019, that will be used to fuel a motor vehicle must submit an application fee, based upon the number of CNG powered vehicles, to the department no later than January 20, 2019. Beginning January 1, 2019, each personal producer of compressed natural gas must submit an application with the applicable fee per CNG vehicle to the department within 20 calendar days from the completed date of...
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40-17-167
Section 40-17-167 Decal requirement suspended. (a) The Legislature of Alabama makes the following findings and statements: (1) The reduction of the dependence on foreign oil is necessary to reserve and protect our national security. (2) Reliable and affordable energy is of great importance to all sectors of Alabama's economy. (3) Long-term sustainability of energy supply and efficient and effective distribution of energy is becoming increasingly important to Alabama's population growth and economic expansion. (4) The future energy needs of the state also present opportunities to diversify the state's energy supply and provide new opportunities for Alabama-based clean energy technologies. (5) The use of existing technology and development of new technologies including compressed and liquefied natural gas should be encouraged as a way of producing energy with reduced emissions. (b) The Legislature recognizes that it is in the best interest of its citizens to remove existing barriers to...
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40-17-168.5
to either provide a new replacement bond as requested by the department or appeal the proposed revocation to the Alabama Tax Tribunal within the 30 days as allowed by Chapter 2A. (3) The surety requesting to be released shall remain liable for any liability already accrued or which shall accrue during the 30-day period set out above, but shall not be responsible for any liability which accrues after the 30-day period. (e) A surety providing a bond must be authorized to engage in business within this state. The surety bonds are conditioned upon faithful compliance with this article, including the filing of returns and the payment of all tax prescribed herein. The surety bonds shall be approved by the commissioner as to sufficiency and form, and shall indemnify the state against any loss arising from the failure of the licensee to pay, for any cause, the motor fuel excise tax levied by this article. (f) A personal producer of CNG is not required to post a bond. (Act 2017-229, §2.)...
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40-23-4
sales of materials, equipment, and machinery that, at any time, enter into and become a component part of ships, vessels, towing vessels or barges, or drilling ships, rigs or barges, or seismic or geophysical vessels, other watercraft and commercial fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources. Additionally, the gross proceeds from the sale or sales of lifeboats, personal flotation devices, ring life buoys, survival craft equipment, distress signals, EPIRB's, fire extinguishers, injury placards, waste management plans and logs, marine sanitation devices, navigation rulebooks, navigation lights, sound signals, navigation day shapes, oil placard cards, garbage placards, FCC SSL, stability instructions, first aid equipment, compasses, anchor and radar reflectors, general alarm systems, bilge pumps, piping, and discharge and electronic position fixing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
11-51-90.2
Gross Receipts and/or Flat Rate 443 Electronics and Appliance Stores Electronic and appliance store, household, radio, television, computer Gross Receipts and/or Flat Rate 444 Building Material and Gardening Equipment Dealers Building materials, hardware, paint, home center, wallpaper Gross Receipts and/or Flat Rate 445 Food and Beverage Stores Food and beverage stores, grocery, convenience, markets, liquor, beer Gross Receipts and/or Flat Rate Where Not State Regulated 446 Health and Personal Care Stores Health and personal care stores, drug, cosmetic, optical, health food Gross Receipts and/or Flat Rate 447 Gasoline Stations Gasoline stations, filling stations Gross Receipts and/or Flat Rate Based on No. of Dispensers 448 Clothing and Accessories Stores Clothing stores, men's, women's, children, infants, shoe, jewelry, luggage Gross Receipts and/or Flat Rate 451 Sporting Goods, Hobby, Book, Music Sporting goods stores, hobby, toy, fish, gun, music, books Gross Receipts and/or...
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9-17-105
and existing permits shall be automatically cancelled. The permit may be reinstated if current proof of insurance is provided within six months of cancellation. After a permit has been cancelled for six months, a new permit shall be applied for in the manner previously set by the board. The minimum insurance requirements are as follows: (1) Commercial general liability insurance for all 10 permits: a. One million dollars ($1,000,000) - each occurrence. b. One million dollars ($1,000,000) - personal and advertising injury. c. One million dollars ($1,000,000) - general aggregate. d. One million dollars ($1,000,000) - products and completed operations aggregate. (2) Commercial automobile liability insurance for A, B, B-1, E, and F-1 permits: a. One million dollars ($1,000,000) - combined single limit. b. Five million dollars ($5,000,000) - combined single limit or in combination with umbrella coverage for cargo vehicles with 3,500 gallon water capacity, or more. (e) Any state,...
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40-17-168
Section 40-17-168 Legislative findings. The Legislature declares that the intent of this article is to establish an efficient, standardized motor fuel tax collection and enforcement system for the collection of the excise tax on compressed natural gas and liquefied natural gas. (Act 2017-229, §2.)...
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2-2-90
Section 2-2-90 Legislative findings; Center for Alternative Fuels; definitions. (a) The Legislature finds that the interests of the citizens, businesses, and political subdivisions of this state are best served by promoting the development and encouraging the use of alternative fuels as a clean, abundant, reliable, and affordable source of energy. (b)(1) There is established within the Department of Agriculture and Industries, the Center for Alternative Fuels. The commissioner of the department shall appoint a director of the center. The department may employ staff necessary to carry out this division. To the extent possible, the staff shall represent the racial, ethnic, and gender makeup of the state. (2) There is created in the State Treasury an Alabama Alternative Fuels and Research Development Fund which shall receive funds from the income tax check-off program established pursuant to Section 2-2-93. (c)(1) For purposes of this division, "alternative fuel" means motor vehicle fuel...
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45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when used in this section shall have the meaning ascribed to them below, unless the context clearly indicates a different meaning: (1) "Gasoline" means any type of gasoline, naptha, or other liquid motor fuel, or any device or substitute therefor, commonly used in internal combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor fuel, gas oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor. (3) "Kerosene" means the product known commercially as "kerosene oil." (b) In addition to all other taxes and licenses, there is hereby levied upon every distributor, refiner, retail dealer, or storer of gasoline, kerosene, or diesel fuel in Blount County, Alabama, an excise tax of one cent ($.01) per gallon upon the selling, distributing, storing, or withdrawing from storage in Blount County for any use, gasoline, kerosene, or diesel fuel as defined by this section;...
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