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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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40-20-22
Section 40-20-22 Applicability; payment of and liability for taxes; reporting. (a) The
tax levied by this chapter and computed pursuant to Section 40-20-21 applies to all
offshore production produced from depths greater than 8,000 feet below mean sea level, regardless
of the method or place or timing of delivery or sale, or the manner or place of processing,
or to whom sold, or by whom used, or the fact that the delivery, sale, or storage may be made
at points outside the state, or the fact that processing or other preparation for sale, storage,
or use occurs outside the state. It is the intent of this chapter that the tax is to be computed
on the production of all offshore oil or gas in this state from depths greater than 8,000
feet below mean sea level, however the tax shall be computed only once on any given volume
of such offshore production. (b) Natural gas produced by offshore production in the State
of Alabama that is lawfully injected into oil or gas pools or reservoirs in the...
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40-20-4
Section 40-20-4 Enforcement of article; collection of taxes; statements to be filed
and records kept; inspection of records; hearings and compelling attendance of witnesses;
rules and regulations. (a) The department is hereby authorized and directed to administer
and enforce the provisions of this article and to collect all of the taxes levied under the
provisions hereof. Every person producing or in charge of production of oil and gas shall
file a return with the department by the 15th day of the second calendar month following the
month of production, on forms the department prescribes which must contain a printed declaration
that the information being reported is made under the penalty of perjury, and which must be
subscribed by the person who completes such forms, showing the location of each producing
property operated or controlled by such producer during the reporting period; the number and
kind of wells thereon; the kind of oil or gas produced; the gross quantity thereof...
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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)...
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40-17-168.5
Section 40-17-168.5 Surety bond. (a) Upon approval of the application by the department,
the applicant must file with the department a surety bond. The bond amount for an applicant
for a license as a public seller of CNG/LNG or a fleet producer of CNG/LNG shall be a minimum
of twenty-five thousand dollars ($25,000) or in the approximate amount of twice the average
monthly tax liability, whichever is greater. (b) The department shall review the bond amounts
every five years beginning January 2023 to ensure that each public seller of CNG/LNG and each
fleet producer of CNG/LNG has posted a surety bond sufficient to cover twice the average monthly
tax liability as referenced in subdivision (a). Based upon this review or at any time that
the department determines that the bond amount is insufficient to cover twice the average
monthly tax liability, the commissioner may require an additional surety bond from any licensee
under one or more of the following circumstances: (1) The commissioner...
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40-20-20
Section 40-20-20 Definitions. In addition to the definitions contained in Section
40-20-1, which shall apply for purposes of this article, except to the extent there is a conflict
with the definitions contained herein, the following definitions shall apply for the purposes
of this article. (1) Gross Proceeds. The gross proceeds for a month shall be the sum of the
month's market proceeds and non-market proceeds. No adjustments or deductions may be taken
from the market proceeds or the non-market proceeds in computing gross proceeds. (2) Market
Proceeds. The market proceeds for a month shall be the sum of the amounts due under all market
sales transactions during the month. The amount due under each market sales transaction shall
be determined by multiplying the unit sales price by the volume of severed oil or gas sold
in each transaction. (3) Market Sales Transaction. An agreement or contract for the sale of
offshore production produced from depths greater than 8,000 feet below mean sea...
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40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection
(f), the tax imposed by this article shall be due and payable to the department monthly on
or before the 20th day of the month next succeeding each month during which the storage, use,
or other consumption of tangible personal property became taxable hereunder. (b) Every seller
or person engaged in making retail sales of tangible personal property for storage, use, or
other consumption in this state, who alternatively: (1) Maintains, occupies, or uses, permanently
or temporarily, directly or indirectly, or through a subsidiary, or agent by whatever name
called, an office, place of distribution, sales, or sample room or place, warehouse or storage
place, or other place of business; (2) Qualifies to do business or registers with the state
to collect the tax levied by this chapter; (3) Employs or retains under contract any representative,
agent, salesman, canvasser, solicitor, or installer operating in...
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40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns,
maintains or keeps in this state a manufactured home as defined according to subsection (n)
of this section, except a manufactured home that constitutes a part of the inventory
of a manufacturer or dealer, shall pay an annual registration fee of $24 for an owner occupied
single wide (one transportable module) manufactured home, $48 for an owner occupied double
wide or larger (two or more transportable modules) manufactured home, $48 for a commercial
single wide (one transportable module) manufactured home, or $96 for a commercial double wide
or larger (two or more transportable modules) manufactured home, provided, however, that any
manufactured home 10 years of age or greater but less than 20 years of age shall pay 75 percent
of the above stated fees, and any manufactured home 20 years of age or greater shall pay 50
percent of the above stated fees; and upon payment thereof such owner shall be...
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40-17-168.9
Section 40-17-168.9 Cancellation of license. (a) In accordance with Chapter 2A, the
department may cancel any license required under this article, upon written notice sent to
the licensee's last known address as it appears in the department's files, for any of the
following reasons: (1) Filing by the licensee of a false report of the data or information
required by this article. (2) Failure, refusal, or neglect of the licensee to file a report
or to provide any information required by this article. (3) Failure of the licensee to pay
the full amount of all excise taxes due or to pay any penalties or interest due. (4) Failure
of the licensee to keep accurate records of the quantities of compressed natural gas or liquefied
natural gas produced, sold, or used in Alabama. (5) Failure to file a new or additional surety
bond upon request of the department pursuant to this article. (6) Conviction of the licensee
or a principal of the licensee for any act prohibited under this article. (7)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-168.9.htm - 1K - Match Info - Similar pages
40-17-346
Section 40-17-346 Monthly exporter returns. (a) A person who is licensed as an exporter
shall file monthly returns with the department on forms prescribed and furnished by the department
concerning the amount of taxable motor fuel exported from this state. (b) The report must
contain all of the following information with respect to motor fuel other than diesel fuel
dyed in accordance with the Internal Revenue Code: (1) All shipments of taxable motor fuel
removed from a terminal in this state as to which the tax imposed by this article previously
was paid or accrued for direct delivery outside of this state by the exporter. (2) All shipments
of taxable motor fuel acquired free of this state's motor fuel tax at a terminal in this state
for direct delivery outside of Alabama but as to which the destination state's motor fuel
tax was paid or accrued to the supplier at the time of removal from the terminal. (3) The
gallons delivered to taxing jurisdictions outside this state out of bulk...
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