40-17-168.10
Section 40-17-168.10 Deduction for sale or disbursement to exempt entities. (a) A licensed public seller of compressed natural gas or liquefied natural gas or the licensed fleet producer of compressed natural gas or liquefied natural gas may deduct the number of gallons of compressed natural gas or liquefied natural gas sold or disbursed to the following entities provided that the exempt entity has a valid exempt entity license issued in accordance with subsection (j) of Section 40-17-332: (1) The United States government or any agency thereof. (2) Any county governing body in this state. (3) The governing body of any incorporated municipality in this state. (4) City and county boards of education in this state. (5) The Alabama Institute for Deaf and Blind, the Department of Youth Services school district, and private and church school systems, as defined in Section 16-28-1, which offer essentially the same curriculum as offered in grades K-12 in the public schools of this state. (b)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-168.10.htm - 2K - Match Info - Similar pages
40-17-168.12
Section 40-17-168.12 Reporting of information; single return for multiple locations. (a) Each return required to be filed under this article shall be on forms and by means prescribed by the commissioner and furnished by the department and shall contain any information the department considers necessary for the enforcement of this article. (b) The report must contain all of the following information: (1) A total of all monthly disbursements of compressed natural gas or liquefied natural gas, or both, made by the public seller or fleet producer for use in a motor vehicle for each location. (2) A total of all monthly disbursements of compressed natural gas or liquefied natural gas to licensed exempt entities. (3) The name and exempt entity license number of any exempt agency electing to be licensed under Section 40-17-332. (c) The department may require the reporting of other information it considers reasonably necessary to the enforcement of this article. (d) If the public seller or...
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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
25-12-7
Section 25-12-7 Exceptions. (a) This chapter shall not apply to the following boilers and pressure vessels: (1) Boilers and pressure vessels under federal control or under regulations of Title 49 of the Code of Federal Regulations, Parts 192 and 193. (2) Pressure vessels used for transportation and storage of compressed or liquefied gases when constructed in compliance with specifications of the United States Department of Transportation and when charged with gas or liquid, marked, maintained, and periodically requalified for use, as required by appropriate regulations of the United States Department of Transportation. (3) Pressure vessels located on vehicles operating under the rules of other state or federal authorities and used for carrying passengers or freight. (4) Air tanks installed on the right of way of railroads and used directly in the operation of trains. (5) Pressure vessels that do not exceed any of the following weights and measures: a. Five cubic feet in volume and 250...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-12-7.htm - 5K - Match Info - Similar pages
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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40-17-168.5
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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40-13-53
that are further processed into a finished aggregate or limestone product without being transported on a public road, marble and marble by-products, iron ore, quartzite, coal, oil, and natural gas and the severance of marble and marble by-products, iron ore, quartzite, coal, oil, and natural gas shall not be subject to the provisions of this article. (b) The tax levied by this article shall apply to all severed material severed from the ground within this state and sold as tangible personal property, regardless of the place of sale or the fact that delivery may be made outside the county, except that no tax shall be due on any such minerals that are sold to a purchaser for use outside the state provided such minerals are not transported on public roads in Alabama. Records relating to minerals purchased for use outside the state, including method of delivery, shall be available for verification and audit purposes to the department and the department shall make the records...
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40-17-168.17
Section 40-17-168.17 Criminal penalties. (a) Any person who willfully does any of the following is guilty of a Class A misdemeanor, but shall be fined not less than five thousand dollars ($5,000) nor more than twenty-five thousand dollars ($25,000): (1) Fails to obtain a license as required by this article prior to engaging in an activity for which a license is required. (2) Fails to pay to this state no more than 30 days after the date the tax is due the tax levied by this article. (3) Makes a false statement on an application, return, ticket, invoice, statement, or any other document required under this article. (4) Fails to file no more than 30 days after it is due any return required by this article. (5) Fails to maintain any record required by this article. (6) Makes a false statement in an application for a refund. (7) Fails to make required disclosure of the correct amount of compressed natural gas or liquefied natural gas sold or used in this state. (8) Dispenses into the...
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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.)...
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9-17-101
Section 9-17-101 Liquefied Petroleum Gas Board - Creation; composition; meetings; rules and regulations. (a) There is created and established the Alabama Liquefied Petroleum Gas Board. The board shall be composed of eight members: The State Fire Marshal; the state Director of Public Safety; the President of the Alabama Public Service Commission; four members who are representatives of the liquefied petroleum gas retail Class A permit holders; and one member of the general public who shall be appointed by the Governor. The membership of the board shall be inclusive and reflect the racial, gender, geographic, urban/rural, and economic diversity of the state. (b) Members of the board who are representatives of the liquefied petroleum gas retail permit holders shall have been legal residents of the State of Alabama for at least five years next preceding the date of appointment and shall have been actively engaged in the retail distribution of liquefied petroleum gas in this state for a...
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