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tax in effect as prescribed by this subsection per GGE on compressed natural gas or per DGE on liquefied natural gas withdrawn for use in a vehicle designed to be operated on the public roads and highways.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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-168.2.htm - 5K - Match Info - Similar pages
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...$150.00 Class...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-160.htm - 1K - Match Info - Similar pages
40-17-168.5
to either provide a new replacement bond as requested by the department or appeal the proposed revocation to the Alabama Tax Tribunal within the 30 days as allowed by Chapter 2A. (3) The surety requesting to be released shall remain liable for any liability already accrued or which shall accrue during the 30-day period set out above, but shall not be responsible for any liability which accrues after the 30-day period. (e) A surety providing a bond must be authorized to engage in business within this state. The surety bonds are conditioned upon faithful compliance with this article, including the filing of returns and the payment of all tax prescribed herein. The surety bonds shall be approved by the commissioner as to sufficiency and form, and shall indemnify the state against any loss arising from the failure of the licensee to pay, for any cause, the motor fuel excise tax levied by this article. (f) A personal producer of CNG is not required to post a bond. (Act 2017-229, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-168.5.htm - 4K - Match Info - Similar pages
8-17-91
Section 8-17-91 Disposition of funds; overpayments. (a) The proceeds from the permit fees, inspection fees, and penalties, if any, collected by the Commissioner of Agriculture and Industries and the Revenue Commissioner pursuant to Section 8-17-87 together with one-third of the proceeds of the six cent ($.06) additional motor fuel excise tax levied on gasoline under subdivision (1) of subsection (a) of Section 40-17-325, shall be paid into the State Treasury and distributed by the State Treasurer as follows: (1) An amount equal to five percent or no less than $175,000, whichever is greater, of the combined proceeds received each month shall accrue to the credit of, and be deposited in, the Agricultural Fund; and (2) The balance of the proceeds shall be distributed as follows: a. 13.87 percent of the balance of the proceeds shall be distributed equally among each of the 67 counties of the state monthly. The county shall deposit the proceeds into the county's special RRR Fund as provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-91.htm - 9K - Match Info - Similar pages
40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section, the following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION. Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision (1) of subsection (a) of Section 40-17-325, with the exception of those portions of the tax levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections 40-17-140 to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel. (7) LOCAL SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-359.htm - 28K - Match Info - Similar pages
40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325 and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof of export is available in the form of a terminal issued destination state shipping document that is a. exported by a supplier who is licensed in the destination state or b. is sold by a supplier to a licensed exporter for immediate export to a state for which the applicable destination state motor fuel excise tax has been collected by the supplier who is licensed to remit the tax to the destination state. If the motor fuel is exempt from the excise tax due to the product being exported from this state, then the motor fuel exported from this state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption shall not apply to any motor fuel which is transported and delivered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-329.htm - 14K - Match Info - Similar pages
45-24-242.01
Section 45-24-242.01 Definitions. For purposes of this part, the following terms shall have the following meanings: (1) COUNTY. Dallas County. (2) COUNTY COMMISSION. The County Commission of Dallas County. (3) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade, but shall not apply to any transaction by the distributor in interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute therefor which is commonly used in internal combustion engines. The term shall not include those products known commercially as kerosene oil, fuel oil, or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any substitutes or devices therefore when sold, distributed, stored, or withdrawn from storage in the county for use in the operation of any motor vehicle upon the highways...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-242.01.htm - 2K - Match Info - Similar pages
8-17-87
Section 8-17-87 Inspection fee. (a) An inspection fee is imposed on the ultimate consumer of gasoline at the rate of two cents ($.02) per gallon, if the excise tax levied on gasoline under Section 40-17-325(a)(1) is refunded by the Department of Revenue unless the ultimate consumer is specifically exempted from the inspection fee by this code. The Department of Revenue is authorized to reduce the excise tax refund by the amount due for the inspection fee. (b) An inspection fee is imposed on the ultimate consumer of undyed diesel fuel at the rate of two cents ($.02) per gallon, if the excise tax levied on diesel fuel under Section 40-17-325(a)(2) is refunded by the Department of Revenue unless the ultimate consumer is specifically exempted from the inspection fee by this code or unless the undyed diesel fuel is subject to a reduced rate inspection fee in subsection (i). The Department of Revenue is authorized to reduce the excise tax refund by the amount due for the inspection fee. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-87.htm - 10K - Match Info - Similar pages
40-17-168.1
for consumers to compare the energy content of competing fuels against gasoline and is 5.66 pounds of compressed natural gas or 126.67 cubic feet for one gallon of gasoline unless the National Conference for Weights and Measures establishes standards for converting compressed natural gas to a gallon of gasoline at which time such standard conversion shall be used. (7) LIQUEFIED NATURAL GAS or LNG. Natural gas that has been liquefied by reducing its temperature to -260 degrees Fahrenheit at atmospheric pressure. (8) NATURAL GAS. A gaseous mixture of hydrocarbon compounds, the primary one being methane. (9) PERSONAL PRODUCER OF CNG. Any individual producing and using CNG as a fuel in a personal vehicle used for noncommercial purposes. (10) PUBLIC SELLER OF CNG/LNG. Any person operating a service station or other retail outlet engaged in the selling of CNG or LNG to the ultimate consumer for use in a vehicle designed to be operated on public roads and highways. (Act 2017-229, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-168.1.htm - 2K - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-168.htm - 606 bytes - Match Info - Similar pages
|